What is Act No. 307 / 2013 Coll.?

Act No. 307 / 2013 Coll., on compulsory marking of alcohol — Law on compulsory alcohol labelling.

When it became Act No. 307 / 2013 Coll. effectiveness?

Act No. 307 / 2013 Coll. became effective 01.12.2013.

Is Act No. 307 / 2013 Coll. still valid?

Yes, Act No. 307 / 2013 Coll. is still valid and effective.

How many times was it Act No. 307 / 2013 Coll. amended?

Act No. 307 / 2013 Coll. has 9 time versions of the text.

Act No. 307 / 2013 Coll. - Law on compulsory alcohol labelling

307

THE LAW

of 12 September 2013

on compulsory alcohol labelling

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

GENERAL PROVISIONS

HLAVA I

INTRODUCTORY PROVISIONS

§ 1

Subject matter

That law provides

(a) mandatory marking of alcohol in consumer packaging for the purpose of administering excise duty on alcohol;

(b) the conditions under which alcohol is handled; and

(c) the competence of the administrative authorities with regard to the labelling of alcohol and the handling of alcohol.

§ 2

Exercise

(1) The scope of this Act is exercised by the liqueur excise duty administrator (the tax administrator).

(2) The application of this law shall be governed by the tax rules, except for infringement proceedings.

HLAVA II

DEFINITION OF CERTAIN INJURY

§ 3

Tax territory

For the purposes of this Act:

(a) the tax territory of the Czech Republic,

(b) by a Member State, a Member State of the European Union and a territory which is considered to be the territory of a Member State of the European Union under the Excise Tax Act;

(c) third country of the third country and third territory under the Excise Tax Act.

§ 4

Lime

For the purposes of this Act, alcohol shall mean undenatured alcohol under the Law on alcohol, including unseparated fermented alcohol, contained in products covered by the Combined Nomenclature codes 2207 and 2208 under Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as in force on 1 January 2002, provided that the total alcoholic strength content of such products is at least 15% vol.

§ 5

Consumer packaging and its kind

(1) Consumer packaging means, for the purposes of this Act, a container or other packaging of volume

(a) up to 1 litre,

(b) above 1 litre and up to 3 litres at the same time in the case of a container made of glass; or

(c) above 3 litres and up to 5 litres at the same time in the case of a container made of glass and fitted with a one-way cap.

(2) For the purposes of this Act, the type of consumer packaging shall mean consumer packaging differentiated by its name and manufacturer.

§ 6

Treatment of alcohol

The treatment of alcohol for the purposes of this Act shall be understood as production, processing, sale or other transfer, transport, transport, storage, take-over, use, possession, import or export of alcohol.

§ 7

Manufacture and processing of alcohol

(1) The production of alcohol for the purposes of this Act means the production of alcohol in the tax territory of the Czech Republic.

(2) For the purposes of this Act, the processing of alcohol under the Excise Tax Act is understood as the processing of alcohol.

§ 8

Final sale of alcohol

The final sale of alcohol for the purposes of this Act means the activity of an entrepreneur in connection with his business in the Czech Republic consisting of the sale or other transfer of alcohol to a natural person for his personal use or to a legal person or to a natural person for his own internal use.

§ 9

Imports, exports and cross-border transport of alcohol

(1) The import of alcohol for the purposes of this Act means:

(a) the entry of alcohol from a third country into the tax territory of the Czech Republic;

(b) the return of alcohol from the free zone customs procedure.

(2) Cross-border transport of alcohol to the Czech Republic means for the purposes of this Act:

(a) the supply of alcohol obtained, produced or placed in another Member State in the tax territory of the Czech Republic under a conditional exemption scheme from excise duty or in free circulation; or

(b) the dispatch of alcohol to the tax territory of the Czech Republic from another Member State for the personal use of a natural person or for his own internal use of a legal person or an undertaking of a natural person.

(3) For the purposes of this Act, the export of alcohol means:

(a) the exit of alcohol from the tax territory of the Czech Republic to a third country;

(b) the placing of alcohol under the free zone customs procedure.

(4) Cross-border transport of alcohol to another Member State shall be understood as:

(a) the supply of alcohol obtained, produced or placed in the tax territory of the Czech Republic to another Member State under a conditional exemption scheme from excise duty or in free circulation; or

(b) the dispatch of alcohol to another Member State from the tax territory of the Czech Republic for the personal use of a natural person or for his own internal use of a legal person or an undertaking of a natural person.

(5) For the purposes of this Act, the foreign supplier is the person who contractually supplies alcohol to the importer of alcohol or to the consignee of alcohol for import or cross-border transport of alcohol to the Czech Republic.

(6) The alcohol imported, transported across borders or exported for the personal use of a natural person or for the internal use of a legal person or of an undertaking natural person may only be alcohol contained in products whose total volume does not exceed 10 litres.

ČÁST DRUHÁ

LIVE OBLIGATIONS

HLAVA I

STRENGTH AND CHECKS

§ 10

Obligation to mark alcohol

(1) The produced, transboundary transport or imported alcohol in consumer packages must be labelled with a surveillance tape at the latest at the time of release for free circulation.

(2) The person required to mark the alcohol shall be the person who puts the alcohol into free tax circulation and is:

(a) the producer of the alcohol;

(b) recipient of alcohol in cross-border transport of alcohol to the Czech Republic,

(c) an importer of alcohol; or

(d) the operator of the tax warehouse under the Excise Tax Act, which acquired alcohol under the conditional exemption scheme.

(3) The person required to mark alcohol is also the importer of alcohol and the consignee of alcohol in the cross-border transport of alcohol, who imports or transports alcohol to the Czech Republic cross-border, which was put into free tax circulation outside the Czech Republic and the importer of alcohol or the consignee of alcohol in the cross-border transport of alcohol identified it through a foreign supplier.

(4) The alcohol can only be marked at a place which is:

(a) indicated in the marketing authorisation of the person obliged to mark the alcohol as the place of the alcohol marking;

(b) equipped with a monitoring device to the extent and in the manner specified in the marketing authorisation of the person obliged to mark the alcohol.

(5) For the purposes of this Act free tax circulation is understood as free tax circulation under the Excise Tax Act.

§ 11

Exceptions to the obligation to mark alcohol

The obligation to mark alcohol shall not apply to alcohol which is:

(a) exempt from excise duty or under a conditional exemption scheme;

(b) placed before it is marked in a tax warehouse under the Excise Tax Act or other premises listed in the marketing authorisation as the place of the alcohol marking;

(c) imported into the tax territory of the Czech Republic from third countries under customs control and subsequently placed under the customs warehousing procedure, or temporarily stored in the place indicated in the marketing authorisation as the place of the alcohol marking;

(d) the result of the cultivation of fruit under the alcohol law; or

(e) imported or transported for personal use by a natural person.

§ 12

Prohibition to mark alcohol

(1) The labelling of alcohol in consumer packages which:

(a) has been placed under customs export procedure by the customs office;

(b) it is transported cross-border to another Member State under a conditional exemption scheme or free tax circulation;

(c) is transported between tax warehouses under the Excise Tax Act in the Czech Republic under the conditional exemption regime; This is not the case if it is transported between the tax warehouses of the same tax warehouse operator, marked alcohol.

(2) If the alcohol is in the consumer package, which must not be marked, the exporter of the alcohol and the cross-border carrier of the alcohol to another Member State shall indicate the following:

(a) the customs declaration for placing under the customs procedure concerned;

(b) an electronic accompanying document or a back-up accompanying document for the transport of selected products under a conditional excise duty exemption scheme; or

(c) an electronic simplified movement document or a replacement simplified movement document for the transport of selected products in free tax circulation.

(3) Paragraph 1 shall not apply in cases:

(a) the final sale of alcohol placed in the transit area of international airports under the Excise Tax Act and intended for export or cross-border transport of alcohol to another Member State;

(b) the final sale of alcohol on board aircraft under the Excise Tax Act;

(c) the export of alcohol and cross-border transport of alcohol to another Member State for the personal use of a natural person or for the own internal use of a legal person or an operating natural person.

§ 12a

Specific provisions concerning alcohol in small-volume consumer packages

(1) The person required to mark alcohol is not required to carry out the marking of alcohol in consumer packages of up to 0,06 litres.

(2) The person liable to mark the alcohol is obliged to notify the tax administrator

(a) the number of litres of alcohol put into free circulation in consumer packages of up to 0,06 litres,

(b) the volume, type and number of consumer packages containing alcohol put into free circulation as referred to in (a);

(c) the percentage by volume of alcohol in the consumer package referred to in (b);

(d) the European Commodity Code (EAN) providing the consumer package referred to in (b);

(e) the identification of the person who has been sold or otherwise transferred under point (a) of the alcohol, unless it is a final sale of alcohol.

(3) The notification referred to in paragraph 2 shall be made on the day immediately following the date on which the alcohol was put into free circulation.

(4) The notification referred to in paragraph 2 shall also be made on the day immediately following the date on which the alcohol was sold or otherwise transferred, if that day follows the date on which the alcohol was put into free circulation.

(5) The notification referred to in paragraph 2 shall be a form made in accordance with the tax rules and may only be made electronically.

§ 13

Control tape

(1) The surveillance tape is issued by the Directorate-General for Customs.

(2) The check tape is printed on price paper with protective features.

(3) The revenue from the sale of the check tape is the income of the state budget.

(4) For the purposes of this Act, the treatment of a check tape or of a counterfeit tape shall mean the manufacture, sale or other transfer, transport, transport, storage, take-over, use, possession, import or export of a check tape or of a counterfeit tape.

§ 14

Method of marking alcohol

The tape must be placed on the consumer's packaging of alcohol so that the tape is broken when it is opened.

§ 15

Unlabelled alcohol

(1) It is prohibited to dispose of unlabelled alcohol.

(2) Unmarked alcohol means alcohol for the purposes of this Act,

(a) which is subject to an obligation to mark alcohol and which is:

1. unmarked with a control tape,

2. marked with a broken check tape which calls into question the integrity of the contents of the consumer package,

3. labelled with an incorrectly placed control tape which calls into question the integrity of the contents of the consumer package,

4. marked with a control tape which does not have the formalities provided for in this Act and the implementing legislation;

5. marked with a control tape registered to a person other than the one which has been marked by the alcohol,

6. marked with a control tape intended for other consumer packaging of alcohol; or

7. marked with a control tape which can be easily removed without infringing it,

(b) which is subject to the obligation to mark alcohol and which is situated in the space in which spirit drinks are sold for direct personal consumption or for other direct personal use by a natural person, in so far as the alcohol is in consumer packaging as referred to in Article 5 (1) (b), which is not fitted with a single-way closure;

(c) which is not in consumer packaging, except alcohol which:

1. exempt from excise duty or suspended from excise duty;

2. placed before its designation in a tax warehouse under the Excise Tax Act or other premises authorised or designated by the tax administrator;

3. imported into the tax territory of the Czech Republic from third countries under customs control and subsequently placed under the customs warehousing procedure or temporarily stored in a place authorised or designated by the customs office;

4. the result of the cultivation of fruit under the alcohol law; or

5. imported or transported across borders by a natural person for his personal use; This does not apply if this alcohol is found in the space in which the final sale of the alcohol takes place,

(d) which must not be marked if the obligations laid down in Article 12 (2) are not fulfilled,

(e) which has been sold or otherwise transferred in breach of Paragraph 42;

(f) which has been put into free circulation in a consumer package of up to 0,06 litres to an extent exceeding the limit laid down in Article 19 (6); or

(g) which is imported or transported across borders by a natural person for his personal use, provided that the alcohol is located in the area in which the final sale of the alcohol takes place.

(3) The alcohol referred to in paragraph 2 (a) (2) shall not be considered unlabelled in the case of alcohol,

(a) which is situated in a number of not more than 1 consumer package of one species at a single point of sale or sale in the space where spirit drinks for direct personal consumption or other direct personal use are sold by a natural person in accordance with the legislation;

(b) which is situated in a number of not more than 3 consumer packages as referred to in Article 5 (1) (a) of one type, fitted with a one-way closure at a single point of delivery or sale in the space where spirit drinks for direct personal consumption or for other direct personal use are sold by a natural person in accordance with the legislation provided for in paragraph 2 (a) (2), provided that at the same time the alcohol is not present in the consumer packaging as provided for in Article 5 (1) (b) or (c), which is the alcohol referred to in paragraph 2 (a) (2);

(c) which

1. is situated in a number of not more than 1 consumer packaging in the space in which the final sale of alcohol takes place in accordance with the legislation; and

2. is intended for free transfer to a natural person for direct personal consumption solely for advertising or promotion purposes, in view of all circumstances; or

(d) to whom a natural person is treated for his own personal use or to whom a legal person or an undertaking natural person is treated for its own internal use; This does not apply if this alcohol is found in the space in which the final sale of alcohol occurs.

(4) The alcohol already put into free circulation, the treatment of which has been decided in the tax warehouse of the tax administrator in accordance with the procedure laid down in the excise legislation, ceases to be the date on which it is reintroduced into the conditional exemption scheme by non-alcohol.

HLAVA II

REGISTRATION OF PERSONS OBLIGABLE TO MARK LIVE

§ 16

Registration procedure

The person required to mark the alcohol is obliged to register.

§ 17

Application for registration

(1) The registration application shall be submitted electronically.

(2) In the registration application, the person required to mark the alcohol shall also indicate:

(a) information on the authorisation or authorisation for the treatment of alcohol under the Excise Tax Act, or an indication that the alcohol will, under the conditions laid down by that Act, only be marked by a foreign supplier and will be only alcohol which will be put into free circulation outside the Czech Republic;

(b) instead of marking alcohol; and

(c) the scope and manner of equipment of the tracking equipment.

§ 18

Conditions of authorisation

(1) The conditions of registration are:

(a) reliability;

(b) free of charge;

(c) an authorisation to conduct a business enabling a person to carry out the activity of a compulsory alcohol marking;

(d) the fact that a person has not been required to mark alcohol declared a prohibition of activity preventing the performance of his activity;

(e) the fact that the person required to mark alcohol is not in liquidation or bankruptcy;

(f) the granting of bail;

(g) the suitability of the alcohol marking point; and

(h) equipment for tracking equipment.

(2) The conditions of registration referred to in paragraph 1 (a), (b) and (d) must be fulfilled by:

(a) the person required to mark the alcohol;

(b) a natural person who is in a legal person who is required to mark alcohol, a statutory body or a member of a statutory body, or an representative of a legal person who is a statutory body or a member of a statutory body; and

(c) the representative responsible.

(3) The condition of registration is also that the responsible representative of the person obliged to mark alcohol does not perform the function of responsible representative for another person obliged to mark alcohol.

(4) In the case of a recipient of alcohol in the cross-border transport of alcohol receiving alcohol acquired, produced or placed in a Member State transported to the tax territory of the Czech Republic, the fact that it is also an operator of a tax warehouse or an authorised consignee under the Excise Tax Act is a condition of registration; This does not apply if, under the conditions laid down by this Act, the alcohol is only a foreign supplier and is a alcohol which has been put into free tax circulation outside the Czech Republic.

(5) Conditions of registration shall be fulfilled throughout the period of registration.

§ 19

Bail

(1) The person required to mark the alcohol is obliged to make a deposit of:

(a) 100 000 CZK, enabling one calendar year to take over the control tapes, which can be marked with a maximum of 2 000 litres of alcohol,

(b) 500 000 CZK, enabling in one calendar year to take over control tapes which can be marked with a maximum of 25 000 litres of alcohol; or

(c) 5 000 000 CZK, enabling more than 25 000 litres of alcohol to be accepted in one calendar year.

(2) Bail is granted

(a) the deposit of an amount in the tax administrator's special account, whereby the deposit must be required to indicate alcohol on that account throughout the period of registration of the person; or

(b) a bank guarantee accepted by the tax administrator to ensure arrears registered with the tax administrator or with other public authorities on the 90th day following the date on which:

1. the cancellation or termination of the registration of a person obliged to mark alcohol; or

2. reduction of bail.

(3) A bank guarantee must be granted for a fixed period which must not be less than 2 years.

(4) Bail shall be reduced on the first day of the second calendar year following the year in which the debtor has notified the tax authority of the new amount of bail referred to in paragraph 1, unless the debtor has withdrawn the notification. The Addendum to the existing bank guarantee, which reduces the amount of the bank guarantee to ensure arrears, may be accepted by the tax administrator at the earliest five months after the date of the reduction.

Citation	Act No. 307 / 2013 Coll., on compulsory marking of alcohol
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	02.10.2013
Effective from	01.12.2013
Effective until	-
Status	Valid

Act No. 307 / 2013 Coll.

Law on compulsory alcohol labelling

Contents

ČÁST PRVNÍ

HLAVA I

§ 1

§ 2

HLAVA II

§ 3

§ 4

§ 5

§ 6

§ 7

§ 8

§ 9

ČÁST DRUHÁ

HLAVA I

§ 10

§ 11

§ 12

§ 12a

§ 13

§ 14

§ 15

HLAVA II

§ 16

§ 17

§ 18

§ 19

Contents

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