Decree No. 268 / 2018 Coll.
Decree amending Decree No. 110 / 2018 Coll., on tobacco labels
Valid
Effective from 15.02.2019
268
DECLARATION
of 27 November 2018
amending Decree No. 110 / 2018 Coll., on tobacco labels
The Ministry of Finance provides pursuant to § 139 (1) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 217 / 2005 Coll., Act No. 575 / 2006 Coll., Act No. 37 / 2008 Coll., Act No. 331 / 2014 Coll. and Act No. 157 / 2015 Coll., for implementation of § 131 (a) to (g):
Decree No. 110 / 2018 Coll., on tobacco labels, is amended as follows:
1.
(1) The tobacco sticker of model No 1 for unit packs of cigarettes, cigars, cigarillos or smoking tobacco is issued in size 20 mm x 44 mm.
(2) Model 2 tobacco sticker for unit packs of cigarettes, cigars, cigarettes or smoking tobacco is issued in the following dimensions:
(a) 16 mm x 32 mm,
(b) 20 mm x 44 mm. ';
2. The following Section 1a is inserted after Section 1:
(1) The tobacco sticker is printed with an offset-price underprint box and a liner rotogravure.
(2) Offset price printing grid tobacco sticker model No 1
a) is created by a combination of grey-blue and green offset colours;
(b) contains a guilloche printed in brown pink between the centre and the edge of a tobacco sticker throughout its length; and
(c) contains, in parallel with the two longer sides, the label "CZECH REPUBLIC" printed in grey-blue.
(3) By line-printing, three ellipses are printed on the tobacco sticker model No 1 with a central motif of a tobacco sticker stylized with bottled tobacco petals, which are bound in the middle of that motif by three ellipses, between which are twice the repeated inscriptions "Czech Republic" with a microtext changing its height.
(4) Offset price support grid tobacco sticker model No 2
(a) is created by a combination of offset colours of light grey, light green and yellow, which together form a uniform whole; and
(b) contains an element of microtext printed in bright blue offset colour with a repetitive text "CZECH REPUBLIC."
(5) With a rotogravure printing on the tobacco sticker model No 2 in grey, the central motif of the tobacco sticker is printed, stylized by curled tobacco petals covered in the middle of the tobacco sticker by an oval in which the letters "CZ" appear when the sticker is folded. "
3. In Paragraph 2 (1) of the Introductory Part of the provision, the word "contains' is replaced by" has these particulars'.
4. In Article 2 (1) (c) (2), the words "in grams' are replaced by the words" in kilograms in terms of tobacco sticker model 1 or in terms of tobacco sticker model 2 '.
5. In Paragraph 2 (2), the word "data 'is replaced by" formalities'.
6. Paragraph 4 (1) reads as follows:
"(1) In the order of tobacco stickers, the buyer shall indicate the type of tobacco product for which the tobacco stickers are intended, the size and formalities of the tobacco stickers and the number of tobacco stickers for which the tobacco stickers are intended
(a) the cigarette corresponds to a multiple of the number of tobacco stickers per sheet;
(b) cigars, cigarillos and smoking tobacco correspond to multiple numbers
1.12 in the case of tobacco labels of model No 1,
2.15 in the case of tobacco stickers of model No 2 with a dimension of 16 mm x 32 mm, or
3.11 in the case of tobacco labels of model No 2 with a dimension of 20 mm x 44 mm. ';
7.
Collection and distribution of tobacco labels
(1) Tobacco stickers of model No 1 are to be collected in sheet format 465 mm x 550 mm. One sheet has 252 tobacco stickers printed on it.
(2) Tobacco stickers for model No 2 are to be collected in 500 mm × 450 mm sheets. One sheet is printed
(a) 375 pcs of tobacco stickers of model No 2 with dimensions of 16 mm x 32 mm; or
(b) 220 pcs of tobacco stickers of model No 2 with a dimension of 20 mm x 44 mm.
(3) Tobacco stickers for cigars, cigarillos and tobacco for smoking can be taken from parts of the ark in quantities corresponding to multiple numbers
(a) 12 in the case of tobacco labels of model No 1,
(b) 15 in the case of tobacco stickers of model No 2 of dimensions 16 mm x 32 mm; or
(c) 11 in the case of tobacco labels of model No 2 with a dimension of 20 mm x 44 mm.
(4) If, at the request of the customer, the tax administrator responsible issues tobacco stickers on the refundable pallet, the customer is obliged to pay an advance on the purchase price of the pallet. The advance on the refundable pallet shall be returned to the customer when returning the pallet. ';
8. Paragraph 6 (1) reads as follows:
"(1) The collector shall keep a record of the tobacco labels collected, used or returned on the record-keeping form separately for tobacco stickers of the same type of tobacco product for which the tobacco labels are intended, of the same size and particulars. ';
9. The following Section 9a is inserted after Section 9, including the title:
Transitional provisions
(1) The provisions of paragraphs 4 to 6 and Annexes 2 and 3 to this Decree shall apply only to tobacco stickers of model 2 until 14 February 2019.
(2) For the purposes of this Regulation, the following definitions apply:
(3) For tobacco stickers of model No 1 under this Order, which were ordered under Decree No. 467 / 2003 Coll., as effective before the date of entry into force of this Order, but which were not withdrawn before the date of entry into force of this Order, Decree No. 467 / 2003 Coll., on the use of tobacco stickers in the labelling of tobacco products, as effective before the date of entry into force of this Order, shall apply until its withdrawal.
(4) For the ordering and registration of tobacco stickers of model No 1 under this Order, or under Decree No 467 / 2003 Coll., as effective before the date of entry into force of this Order, the model forms set out in Annexes 3 and 4 to Decree No 467 / 2003 Coll., on the use of tobacco stickers in the labelling of tobacco products shall be used from the date of entry into force of this Order until 31 December 2019. '
10. The following shall be added at the end of the text of Section 11: "Except for the provisions of Sections 4 to 6 and 9a and Annexes 2 and 3 to this Decree, which shall take effect on 1 December 2018 '.
11. Annex 1 shall read as follows:
"Annex No 1 to Decree No. 110 / 2018 Coll.
Model tobacco sticker
I. Model tobacco sticker for unit pack cigarettes
1. Model 1 tobacco stickers for unit pack cigarettes
2. Model 2 tobacco stickers for unit packs of cigarettes
II. Model tobacco sticker for unit packages of cigars and cigarillos
1. Model 1 tobacco stickers for unit packages of cigars and cigarillos
2. Model No 2 tobacco stickers for unit packages of cigars and cigarillos
III. Model tobacco sticker for unit packages of tobacco for smoking
1. Model 1 tobacco labels for unit packs of tobacco for smoking
2. Model 2 tobacco labels for unit packs of tobacco for smoking
"
12. Annexes 2 and 3 shall read as follows:
"Annex No 2 to Decree No. 110 / 2018 Coll.
Order form for tobacco stickers
Explanatory note:
1) The collector complements the type of tobacco product (cigarettes, cigars and cigarillos or smoking tobacco).
(2) In this column, the tobacco sticker code shall be recorded in the following format:
(a) the first part of the code consists of a capital letter identifying the type of tobacco product (C for cigarettes, D for cigars and cigarillos, T for smoking tobacco);
(b) the second part of the code consists of a small letter indicating the size of the tobacco sticker (m for dimensions 16 mm x 32 mm, in for dimensions 20 mm x 44 mm),
(c) the third part of the code is composed of the selected features of the tobacco sticker, in the case of:
1. cigarettes, the number of units in a unit pack intended for direct consumption and the price for the final consumer; the two elements are separated by a slash,
2. cigars and cigarillos by the number of pieces in a unit pack intended for direct consumption;
3. Smoking tobacco in unit packs intended for direct consumption in grams,
(d) the fourth part of the code shall consist of a capital letter characterising the excise duty rate.
Examples of tobacco sticker code:
1. Cm20 / 105M (tobacco sticker for cigarettes with dimensions of 16 mm x 32 mm for unit packs containing 20 cigarettes with a price of CZK 105 per package and a tax rate, which is characterised by the letter M),
2. Dv20M (tobacco sticker for cigars and cigarillos of 20 mm x 44 mm size for unit packs containing 20 pieces of cigars or cigarillos at a tax rate characterised by the letter M),
3. Tv30M (tobacco sticker for smoking tobacco 20 x 44 mm for unit packs containing 30 grams of tobacco at the rate of tax, which is characterised by the letter M).
Příloha č. 3
Annex No. 3 to Decree No. 110 / 2018 Coll.
Form for record keeping of tobacco labels
Explanatory note:
1) The tobacco sticker code in the following form shall be recorded on this row:
(a) the first part of the code consists of a capital letter identifying the type of tobacco product (C for cigarettes, D for cigars and cigarillos, T for smoking tobacco);
(b) the second part of the code consists of a small letter indicating the size of the tobacco sticker (m for dimensions 16 mm x 32 mm, in for dimensions 20 mm x 44 mm),
(c) the third part of the code is composed of the selected features of the tobacco sticker, in the case of:
1. cigarettes, the number of units in a unit pack intended for direct consumption and the price for the final consumer; the two elements are separated by a slash,
2. cigars and cigarillos by the number of pieces in a unit pack intended for direct consumption;
3. Smoking tobacco in unit packs intended for direct consumption in grams,
(d) the fourth part of the code shall consist of a capital letter characterising the excise duty rate.
Examples of tobacco sticker code:
1. Cm20 / 105M (tobacco sticker for cigarettes with dimensions of 16 mm x 32 mm for unit packs containing 20 cigarettes with a price of CZK 105 per package and a tax rate, which is characterised by the letter M),
2. Dv20M (tobacco sticker for cigars and cigarillos of 20 mm x 44 mm size for unit packs containing 20 pieces of cigars or cigarillos at a tax rate characterised by the letter M),
3. Tv30M (tobacco sticker for smoking tobacco 20 x 44 mm for unit packs containing 30 grams of tobacco at the rate of tax, which is characterised by the letter M).
2) The number of tobacco labels collected shall be recorded in this column.
(3) This column shall record the number of tobacco labels used on unit packs which have been put into free circulation.
4) This column records the number of tobacco stickers returned to the tax administrator by delegation pursuant to § 122 (1) of the Excise Tax Act (damaged tobacco stickers) or § 122 (3) of the Excise Tax Act (unused tobacco stickers).
5) This column shall record the number of tobacco labels which have been destroyed, lost or disposed of. ';
Efficacy
This Decision shall enter into force on 15 February 2019, with the exception of points 6 to 10 and 12 of Article I, which shall take effect on 1 December 2018.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
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Regulation Information
| Citation | Decree No. 268 / 2018 Coll., amending Decree No. 110 / 2018 Coll., on tobacco labels |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.11.2018 |
|---|---|
| Effective from | 15.02.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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