Act No. 303 / 1993 Coll.
Law on the abolition of a state tobacco monopoly and related measures
Valid
Effective from 01.01.1994
303
THE LAW
of 2 December 1993
repealing the State Tobacco Monopoly and the related measures
Parliament has decided on this law of the Czech Republic:
Conditions for processing tobacco, production, storage and sale of tobacco products
This Law provides for certain conditions for the processing of tobacco, the production, storage and sale of tobacco products, including the imposition of penalties for infringements of obligations imposed.
Definition of terms
For the purposes of this Act:
(a) the processing of tobacco by technological processes and working operations to obtain raw material suitable for the manufacture of tobacco products;
(b) tobacco products of cigarettes, cigarilos, cigars, dandruff, smoke, cigarette, snuff and chewing tobacco;
(c) the manufacture of tobacco products by technological processes and working operations in which finished products intended for smoking, chewing or snorting are produced from processed tobacco.
The processing of tobacco and the production of tobacco products may be carried out only on the basis of a concession granted for this activity under a special law. 1)
Labelling of tobacco products
(1) Only marked cigarettes, cigars and cigarillos.4) This does not apply to cigarettes, cigars and cigarillos exempt from excise duty (5) and to cigarettes, cigars and cigarillos sold at DUTY / TAX FREE shops, in stores authorised to sell at prices free of excise duty to persons of other States enjoying privileges and immunities under international treaties binding on the Czech Republic, 6) and on board aircraft of foreign lines.
(2) Only cigarettes, cigars and cigarillos which are not subject to the marking obligation referred to in paragraph 1 may be sold unmarked in the premises where cigarettes, cigars and cigarillos are sold.
(3) A natural or legal person who manufactures or imports (2) cigarettes, cigars or cigarillos is required to mark them.
(4) The method of marking cigarettes, cigars and cigarillos is laid down in a separate Regulation (4).
(5) Tobacco products manufactured in the territory of the Czech Republic intended for export 7) are not subject to the marking requirements laid down in paragraph 1.
(6) Part selling of cigarettes from open unit packs intended for direct consumption or without such packages is prohibited.
Imports and exports of tobacco products
The authorisation to import and export tobacco products is granted by the Ministry of Industry and Trade.
Fines
(1) The Czech Agricultural and Food Inspection Office shall deposit a natural or legal person who:
a) infringes the obligation laid down in § 4 (3), fine up to CZK 50 million,
b) infringes the obligation laid down in § 4 (3) again, fine up to CZK 100 million.
(2) The authorities referred to in § 8 (1) and (5) shall impose a fine on a natural or legal person who stores or sells cigarettes, cigars or cigarillos not marked in accordance with § 4 (1) up to the amount of:
(a) 100 000 CZK for first finding storage or sale,
b) 500 000 CZK for re-establishing storage or sales.
(3) The authorities referred to in Article 8 (1) and (5) shall impose a fine on a natural or legal person who infringes the prohibition set out in Article 4 (6):
(a) in the amount of CZK 10,000 at the first finding of a breach of this prohibition,
b) in the amount of CZK 50 000 in the event of a redetection of a breach of this prohibition.
(4) A re-infringement shall mean an infringement committed by a natural or legal person within one year of the legal authority by a decision imposing a fine for the previous infringement referred to in paragraphs 1 and 3 of Section 4.
(5) In fixing the amount of the fine, account shall be taken of the gravity, manner, duration and consequences of the infringement.
(6) The fine may be imposed within one year of the date on which the authorities referred to in paragraphs 1 and 5 of Article 8 found an infringement, but no more than three years after the date on which the infringement occurred.
(7) The fine is the income of the state budget.
Specific measures
(1) Where the Czech Agricultural and Food Inspection or the Czech Trade Inspection (hereinafter referred to as "Inspection") is found in its inspection activity, (8) that cigarettes, cigars or cigarillos are stored or sold, which are not marked in accordance with § 4 (1) (hereinafter referred to as "unmarked cigarettes, cigars or cigarillos"), they shall, in addition to the fine referred to in § 7 (2), also impose the forfeiture of such unlabelled cigarettes, cigars or cigarillos or decide to prevent them from any finding such storage or sale. At the same time, it shall communicate its findings to the competent trade office.
(2) The inspection will order the provision of unmarked cigarettes, cigars or cigarillos and the sealing of the store of these products.
(3) The owner of expired or seized unmarked cigarettes, cigars or cigarillos becomes a state.
(4) The storage of unlabelled cigarettes, cigars or cigarillos forfeited or seized in accordance with paragraph 1, or secured in accordance with paragraph 2, shall be carried out on the expense of a natural or legal person who has been placed or forfeited unlabelled cigarettes, cigars or cigarillos or has been decided against.
(5) For the procedure provided for in paragraphs 1 to 4, the municipal trade authorities are also entitled, 9) territorial tax authorities, 10) customs authorities 11) and the police of the Czech Republic. 12) The authorities referred to in this paragraph shall immediately inform the Director of the Regional Inspectorate of the Czech Agricultural and Food Inspection or the Director of the Inspectorate of the Czech Trade Inspection of unmarked cigarettes, cigars or cigarillos.
(6) The procedure referred to in paragraphs 1 to 4 shall be carried out by one of the authorities referred to in paragraphs 1 and 5 which shall identify the storage or sale of unmarked cigarettes, cigars or cigarillos first.
(7) The authorities referred to in paragraphs 1 and 5 shall be obliged to inform the customs authorities immediately of the loss of unmarked cigarettes, cigars or cigarillos.
(8) The Director of the Regional Inspectorate of the Czech Agricultural and Food Inspection or the Director of the Inspectorate of the Czech Trade Inspection will decide how to destroy expired or seized unmarked cigarettes, cigars or cigarillos. At the same time, it shall appoint a three-member commission to supervise the destruction of those unmarked cigarettes, cigars or cigarillos.
(9) An inspection of the forfeited or seized unmarked cigarettes, cigars or cigarillos under the supervision of a three-member commission will be destroyed or stored by a natural or legal person who has sold or stored such unmarked cigarettes, cigars or cigarillos. The Commission shall draw up a report on the destruction of unmarked cigarettes, cigars or cigarillos, the copy of which it shall send to the Ministry of Finance within 15 days.
(10) For the purposes of this Act, the storage of unmarked cigarettes, cigars and cigarillos is understood to be in storage in premises intended for that purpose (warehouses), in means of transport, including in transport, offices or other non-residential premises, and in sales places including stand and similar sales.
Unless otherwise provided for in this law, general administrative provisions shall apply to the imposition of fines pursuant to Article 7 of this law and to the special measures provided for in Article 8 of this law. 14)
Amendment and Addition of Act No. 455 / 1991 Coll., on Business Enterprise (Trade Act)
Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended by Act No. 231 / 1992 Coll. and Act No. 591 / 1992 Coll., is amended as follows:
1. In footnote 1), the text "Paragraph 1 (1) (a) 'is deleted at the beginning of the second line.
2. In Article 58 (1), the following point (d) is added:
"(d) an entrepreneur sells unmarked cigarettes."
3. In Annex 3, the following is added at the end:
| 1 | 2 | 3 | 4 | 5 |
|---|---|---|---|---|
| Zpracování tabáku a výroba tabákových výrobků | a) vysokoškolské vzdělání v oboru potravinářské chemie nebo zemědělství a 3 roky praxe nebo b) středoškolské vzdělání v oboru potravinářské chemie nebo zemědělství zakončené maturitní zkouškou a 6 roků praxe | ministerstvo zemědělství | zákon o zrušení tabákového monopolu a o opatřeních s tím souvisejících |
Transitional and final provisions
(1) Natural and legal persons selling and storing cigarettes are required to carry out inventory on the effective date of this Act and to notify the results of this inventory to the locally competent financial authority (15) within 15 days of the date of the inventory.
(2) The natural and legal persons referred to in paragraph 1 may sell unmarked cigarettes from stocks inventoried in accordance with paragraph 1 until 28 February 1994 at the latest.
(3) Tobacco advertising contracts which would have infringed this law and have been concluded before the date of application of this law must be brought into conformity with this law by 31 December 1994 at the latest, otherwise they will cease to be in force.
Sections 1, 2 and 9 of Act No. 63 / 1950 Coll., on the treatment of tobacco, salt and alcohol management and on the abolition of state financial monopolies are repealed.
This Law shall take effect on 1 January 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
1) Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended.
2) § 2 (d) of Act No. 587 / 1992 Coll., on excise duties, as amended by Act No. 199 / 1993 Coll.
3) Part Eight, Head of Second Act No. 40 / 1964 Coll., Civil Code, as amended. Part Three, Title Two, Parts I and II of Act No. 513 / 1991 Coll., Commercial Code, as amended. Part Two, Title of Act No. 455 / 1991 Coll., as amended.
4) Act No. 587 / 1992 Coll., as amended.
5) Paragraph 8 (1) (b) of Act No. 587 / 1992 Coll., as amended by Act No. 199 / 1993 Coll.
6) For example, Decree No. 157 / 1964 of the Ministry of Foreign Affairs Coll., on the Vienna Convention on Diplomatic Relations, Decree No. 21 / 1968 Coll., on the Convention on Privileges and Immunities of the Ministry of Foreign Affairs, Decree No. 32 / 1969 Coll., on the Vienna Convention on Consular Relations, Decree No. 40 / 1987 Coll., on the Convention on Special Missions, Decree No. 52 / 1956 Coll., on the Access of the Czechoslovak Republic to the Convention on Privileges and Immunities of the United Nations Organisation approved by the General Assembly of the United Nations on 13 February 1946, Act No. 125 / 1992 Coll., on the Establishment of the Secretariat of the Conference of Safety and Cooperation in Europe and on Privileges and Immunities of the United Nations and Other Institutions of the Conference on Security and Cooperation in Europe.
7) § 2 (c) of Act No. 587 / 1992 Coll., as amended by Act No. 199 / 1993 Coll.
8) § 2 and 3 of the ČNR Act No. 63 / 1986 Coll., on Czech Agricultural and Food Inspection. § 2 and 3 of ČNR Act No. 64 / 1986 Coll., on Czech Trade Inspection, as amended by ČNR Act No. 240 / 1992 Coll.
9) Act No. 570 / 1991 Coll., on Trade Offices.
10) Sections 1 and 6 of Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended.
11) Act No. 13 / 1993 Coll., Customs Act, as amended.
12) Act No. 283 / 1991 Coll., on the Police of the Czech Republic, as amended.
14) Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulations).
15) Sections 1 and 2 of Act No. 531 / 1990 Coll., as amended.
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Regulation Information
| Citation | Act No. 303 / 1993 Coll., on the abolition of the state tobacco monopoly and on the measures related thereto |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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