Decree No. 334 / 2013 Coll.
Decree implementing certain provisions of the Law on the compulsory labelling of alcohol
Valid
Order
Effective from 01.12.2013
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334
DECLARATION
of 17 October 2013
to implement certain provisions of the law on compulsory alcohol labelling
The Ministry of Finance sets out, pursuant to Section 75 of Act No. 307 / 2013 Coll., on compulsory marking of alcohol, as amended by Act No. 218 / 2025 Coll. and under Section 72 (4) and (5) of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Model, dimensions, accessories and safety features of the tape
(1) The control tape is issued in three dimensions specified in millimetres, namely:
(a) 90 x 16,
(b) 150 x 16; or
(c) 210 x 16.
(2) The check tape shall bear the registration mark of the check tape.
(3) The check tape is printed on a price paper with an intermediate watermark.
(4) The tape is printed with offset and liner copper. The offset shall be printed with specific line frames containing iris transitions covering the whole surface of the control tape with the exception of 2 mm of the end parts. Offset and liner copper printing contain microdispersion.
(5) The protective holographic strip is parallel to the shorter side of the control tape and is partially reprinted with liner copper.
(6) The model of the tape is set out in Annex 1 to this Decree.
Composition and method of establishment of the inspection tape registration mark
The registration of the control tape shall consist of:
(a) a registration code which is a 12-digit system of letters and numbers where:
1. the first to fourth positions are indicated by the registration sampling number of the person required to mark the alcohol;
2. The fifth to eighth position is given an indication indicating the date of order of the control tapes,
3. The ninth to twelfth position shall be given with an indication identical to that enabling the excise base to be determined;
(b) an individual code which is an eight-digit system of letters and numbers constituting a unique unrepeatable code which is assigned to only one control tape; and
(c) electronically readable version of the individual code allowing electronic verification of the individual control tape code.
Method of placing and fixing the control tape on the consumer packaging of alcohol
(1) The control tape must be placed on the consumer packaging of alcohol in such a way that it is not possible to open or use the contents of alcohol without breaching the consumer packaging. In the case of refundable packaging, the left and right parts of the tape remain on the neck of the packaging under the cap before refilling.
(2) The control tape shall be affixed to the consumer packaging of the alcohol by sticking the cheek side up through the cap of the consumer packaging of the alcohol in such a way that the central part of the tape is on the top of the cap and that the right and left parts of the tape are glued along the neck of the consumer packaging of the alcohol.
(3) If the shape of the consumer packaging of alcohol so permits, the check tape shall be applied in the form of a letter U; if this is not possible in view of the shape of the consumer packaging of alcohol, the tape shall be applied in the form of a letter L.
(4) The adhesive used to apply the control tape to the consumer packaging of alcohol shall have such characteristics as to prevent the control tape from being unglued without violating it, not even due to weather or other external influences.
(5) The control tape shall be applied in such a way that the registration mark of the control tape remains legible and shall not be overloaded or overlaid in such a way that the registration mark of the control tape is not legible without breaching such overage or overlay.
Method of taking over control bands
(1) The person required to mark the alcohol shall hand over the approved tax administrator of the ordered control tapes in a manner that corresponds to the way they are taken over.
(2) The inspection tapes shall be transmitted by the authorised tax administrator on the day and hour indicated by the authorised tax administrator in the confirmed order, upon presentation of:
(a) confirmed orders for the check tape; and
(b) a document certifying payment of the selling price of the control tapes ordered, provided that that price has been paid in cash.
(3) Upon receipt of the control tapes, the designated tax administrator shall send the person required to mark the alcohol a certificate of acceptance of the control tapes, which is the sampling sheet of the control tapes. The holder shall confirm the receipt of the control tapes on the copy of the sampling sheet of the control tapes intended for the tax administrator responsible.
(4) Where the control tapes are transmitted to a person obliged to mark alcohol in a consignment through a person kept in the register of postal service operators under the law governing the postal service, this consignment shall also contain a sampling sheet for the control tapes. The person responsible for marking the alcohol shall confirm the taking over of the control bands by means of the person kept in the register of postal operators under the law governing the postal service.
Data on the control tape identical to those enabling the excise base to be established
(1) For the purposes of this Decree, an indication on the control tape identical to that enabling the excise duty base to be established means an indication of the quantity of alcohol in the consumer package expressed in millilitres of ethanol at 20 ° C, rounded down to the whole millilitre.
(2) Where the figure referred to in paragraph 1 is less than four digits, the check tape shall indicate from the end of the registration code that the number "0" shall be entered in the vacant positions before that indication.
Method and form of record keeping of control tapes
(1) The register of surveillance tapes contains:
(a) daily records of the control tapes taken over, used, exported and re-imported, returned, contaminated, damaged, destroyed, stolen and lost, broken down by individual check tape codes; and
(b) the documents on the basis of which the entries in the register of surveillance tapes were made.
(2) The records referred to in paragraph 1 shall be kept by the holder on the prescribed form or on the print out of a computer printer having the data, content and layout of the data identical to that form.
(3) The model of the form referred to in paragraph 2 is set out in Annex 3 to this order.
(4) The check tape records include the check tape collection sheet, a written confirmation by the tax administrator of the return of the check tape and notification by the holder of the destruction, loss or theft of the check tape.
(5) Paragraphs 1 to 4 shall apply mutatis mutandis if the infringement of the control tape, which has been marked with alcohol which has not been released for free circulation, occurs.
Method of returning control tape
(1) The control tape is returned by means of a return form, a model of which is given in Annex 4 to this Decree.
(2) The individual codes of the returned control tapes may be indicated in an electronic annex to the form for returning the control tape in the format and structure published by the tax administrator responsible in a manner that allows remote access.
(3) If the intact packaging of the control tapes is not returned, the control tapes, which are numbered and attached to the control tape return form, are returned.
Content of the record of the inventory result of the control tapes
(1) The record of the outcome of the inventory of the control tapes must contain:
(a) broken down by registration code of the control tapes by quantity of the control tapes which:
1. are stored by the holder and intended to be used to designate alcohol;
2. are used to designate alcohol which was not put into free circulation at the date of the inventory;
3. the holder is obliged to return the tax to the tax administrator,
4. are transmitted and stored with a foreign supplier,
(b) the company or name and, where appropriate, the name of the holder;
(c) the holder's registration sampling number;
(d) the date on which the inventory was made;
(e) the date on which the inventory result record is made; and
(f) the name and signature of the person responsible for the outcome of the inventory.
(2) The template for the record on the outcome of the inventory of the surveillance tapes is set out in Annex 5 to this Regulation.
Content of the proof of transport of control tapes
(1) The document on cross-border transport of control tapes to another Member State and the document on transport of control tapes in the Czech Republic contains:
(a) the serial number of the document,
(b) the date on which cross-border transport or transport begins;
(c) the trading firm or, where applicable, the name of the holder with a legal person or the name of the holder with a natural person;
(d) the holder's registration sampling number; and
(e) the registration marks of the transported control tapes broken down by registration code.
(2) Furthermore, the document on cross-border transport of control tapes to another Member State shall include the name and address of the declared place of residence abroad or the name and address of the foreign supplier to whom the control tapes are transported cross-border and his identification number for tax purposes abroad, if allocated.
(3) Furthermore, the document on the transport of control tapes on the territory of the Czech Republic contains a communication that it is the transport of control tapes on the place of marking of alcohol on the territory of the Czech Republic and the indication of the place of marking of alcohol in a manner identical to that in the marketing authorisation.
Method for determining the selling price of the tape
(1) The sales price of the tape is equal to the sum of the costs of
(a) production of the tape;
(b) the transport of the tape to the tax administrator; and
(c) the supply of the check tape, including the cost of packing, to the person required to mark the alcohol through the person kept in the register of postal service operators under the law governing the postal service, provided that the person required to mark the alcohol has chosen this method of taking over the check tape.
(2) The Directorate-General for Customs shall publish the amount of the costs referred to in points (a) and (b) of paragraph 1 in a way which allows remote access.
End of check tape
(1) The tax administrator will reduce the selling price of the tape issued in accordance with the model set out in Annex 1 by the value of the unused tape issued in accordance with the old model, provided that such tape has been returned by the holder because of the expiry of the model.
(2) For the purposes of reducing the selling price referred to in paragraph 1, a surveillance tape issued in accordance with the model set out in paragraph 1 shall be:
(a) in Annex No 1 to Decree No. 149 / 2006 Coll., implementing Act No. 676 / 2004 Coll., on the compulsory marking of alcohol and amending Act No. 586 / 1992 Coll., on Income Tax, as amended, as amended, Act No. 545 / 2005 Coll., as amended by Decree No. 328 / 2009 Coll., or
(b) in Annex No 1 to Decree No. 149 / 2006 Coll., implementing Act No. 676 / 2004 Coll., on compulsory marking of alcohol and amending Act No. 586 / 1992 Coll., on Income Tax, as amended, as amended, Act No. 545 / 2005 Coll., as amended by Decree No. 310 / 2012 Coll.
(3) The tax administrator shall make a reduction in the selling price referred to in paragraph 1 if the check tape issued in accordance with the old model has been returned before the date of entry into force of this decree, but no later than 3 months after the date of entry into force of this order.
(4) For the purposes of reducing the sales price referred to in paragraph 1, the value of the control tapes issued in accordance with the old model shall be that at which they were sold to the holder.
Content structures of form submissions
(1) Content structure
(a) the order of the surveillance tapes is set out in Annex 2 to this Decree;
(b) applications for registration of a person obliged to mark alcohol are listed in Annex 6 to this decree;
(c) applications for registration of a alcohol distributor are listed in Annex 7 to this Order;
(d) the notification of the change of the registration of the alcohol distributor, the notification of the change of the registration of the person obliged to mark the alcohol and the application for revocation of the marketing authorisation is set out in Annex 8 to this Decree;
(e) the notification by the holder of the control tapes, the alcohol distributor and the person required to indicate alcohol for free circulation in consumer packages of up to 0,06 litres is given in Annex 9 to this Decree;
(f) the notification of destruction, loss, theft or infringement of the surveillance tapes is set out in Annex 10 to this Decree.
(2) The content structures referred to in paragraph 1 are indicated, including any instructions for their completion.
Format of form submission
The form referred to in Article 12a (1) (a), (e) and (f) may be submitted electronically only in XML format.
Common provisions for form submissions
The data structure of the form submission published by the tax administrator is considered to be the corresponding content structure according to § 12a also where:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Notification of the European Union Order
This Decree was notified in accordance with Directive 98 / 34 / EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on information society services, as amended.
Efficacy
This Decree shall take effect on 1 December 2013.
Minister:
Ing. Fischer, CSc., v. r.
Příloha č. 1
Annex No 1 to Decree No 334 / 2013 Coll.
Model of control tape
90 × 16 mm
150 × 16 mm
210 × 16 mm
Příloha č. 2
Annex No 2
ORDER OF THE TAPS
1. Name of legal person or name and surname of natural person required to mark alcohol
2. Registration sample number
3. Number of control tapes ordered
4. Quantity of alcohol in the consumer package expressed in ml ethanol at 20 ° C
5. Control tape size (mm)
a) 90 x 16
(b) 150 x 16
(c) 210 x 16
6. Proposal for the method of taking over the control tapes
(a) personal sampling, proposal for the date of receipt of the surveillance tapes, date, hour
(b) delivery to the address, delivery address, design of the postal operator for the delivery of the surveillance tapes, the name and surname of the person authorised to take over, the personal document number of the person authorised to take over and the State of issue of that document
7. Date of order of the control tapes, name and signature of the person required to mark the alcohol or, where applicable, persons authorised to act on behalf of the person required to mark the alcohol
8. To be completed by the tax administrator responsible
(a) reference number
(b) date of receipt of the order of the surveillance tapes
(c) confirmation of the order by the tax administrator
(d) method of taking over the control tapes: personal collection / delivery to the address
(e) confirmation of the proposed date of receipt of the surveillance tapes, date, hour
(f) other appropriate date for taking over the control tapes, date, hour
(g) registration code of the control tapes
25 3001 MFin 3001
GUIDELINES for filling in the check belt order
Where information is required in this form, the content or form of which is laid down in another legislation, this information shall be provided with that content and in that form, unless otherwise specified.
1. Provide the name of the legal person or the name and surname of the natural person required to indicate the alcohol.
2. Provide the registration number assigned to you at the time of registration of the person required to mark alcohol.
3. Specify the number of control tapes ordered (number).
4. Indicate the quantity of alcohol in the consumer package expressed in ml of ethanol at 20 ° C, rounded down to the whole millilitre.
5. Specify the size of the control tape ordered. The tape is made in dimensions of 90 mm x 16 mm, 150 mm x 16 mm and 210 mm x 16 mm.
6. Indicate by a cross one way of taking over the control tapes, in the case of the choice of personal removal indicate the proposal of the day and time of receipt of the control tapes, in the case of the choice of delivery to the address indicate the delivery address to which the control tapes are to be ordered, the design of the postal service operator through which the control tapes ordered should be delivered, the name and surname of the person authorised to take over the postal service operator, the personal document number of the person authorised to take over the control tapes and the State of issue of the document. In the event of a personal takeover, the inspection tapes will be ready for pickup at the Central Bohemia Region Customs Office, the TNKP department, Perštejn 198, 284 18 Kutná Hora.
7. Indicate the date of preparation of the order of the control tapes, the name, surname and signature of the person required to mark the alcohol or, where applicable, the person authorised to act on behalf of the person required to mark the alcohol.
8. The part "To be completed by the tax administrator responsible" is intended to confirm the order of control tapes by the tax administrator.
Příloha č. 3
Annex No 3 to Decree No 334 / 2013 Coll.
Příloha č. 4
Annex No. 4 to Decree No. 334 / 2013 Coll.
Model of the control tape return form
Příloha č. 5
Annex No 5 to Decree No 334 / 2013 Coll.
Model record of the inventory result of the control tapes
Příloha č. 6
Annex No 6
OBSERVATION FOR THE REGISTER OF THE LIQUIDITY TO MARK DRUGS
1. Customs office
2. Tax Identification Number
3. Birth number / date of birth
4.
5. Legal person (hereinafter referred to as "person required to mark alcohol"): name of legal person
6. Natural person (hereinafter referred to as "person required to mark alcohol")
(a) surname
(b) surname
(c) name
7. Place of residence of legal person / address of place of residence of natural person
(a) municipality
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Regulation Information
| Citation | Decree No. 334 / 2013 Coll. to implement certain provisions of the law on compulsory marking of alcohol |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.10.2013 |
|---|---|
| Effective from | 01.12.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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