Decree No. 467 / 2003 Coll.
Ordinance on the use of tobacco labels in the labelling of tobacco products
Valid
Order
Effective from 01.01.2004
467
DECLARATION
of 12 December 2003
on the use of tobacco labels in the labelling of tobacco products
According to Section 139 (1) of Act No 353 / 2003 Coll., on Excise Taxes, hereinafter "the Act ', the Ministry of Finance provides for the implementation of Section 131 of the Act:
Subject matter
The decree shall specify the design and dimensions of the tobacco sticker and the method of its use, including inventory and registration. In addition, the Decree sets out the treatment of damaged tobacco labels. 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 rules and of rules on information society services, as amended by Directive 98 / 48 / EC.
Model, dimensions and location of tobacco sticker
(1) The tobacco sticker has a dimension of 20 x 44 mm. On the face side there is a flat offset price underprint consisting of two frames which are symmetrical to both axes of tobacco sticker. The gray-blue raster goes into the green raster in the middle of the tobacco sticker and then into the grey-blue raster again. The horizontal edges of the tobacco sticker and its middle part are printed with this grid. Between the centre and the edge of this grid, the price guilloche is printed throughout the length of the tobacco sticker. Simultaneously with both longer sides of the sticker are printed with offset "Czech Republic" in the color grey blue. The upper part of the text is always readable from left to right. The central motif of a tobacco sticker is made up of stylized curled tobacco petals, which are "bound" by three ellipses in the central part of the label, with the repeated inscription "Czech Republic" with microtext changing its height twice. This whole motif is printed with a line-deep print in grey. In parallel with the shorter parties, tobacco labels for cigarettes on both sides are printed in black, the price for the final consumer, the number of units in the unit package intended for direct consumption ("the package ') and the letter of the alphabet characterising the rate of excise duty. The final consumer price is shown in whole crowns. In parallel with the shorter parties, tobacco labels for cigars and cigarillos are printed in black with the number of pieces in the package and the letter of the alphabet characterising the rate of excise duty on both sides; for smoking tobacco, the quantity of tobacco in kilograms packed and the letter of the alphabet characterising the rate of excise duty.
(2) The tobacco sticker may be chopped so as to weaken it and facilitate the opening of the package.
(3) The tobacco sticker shall be glued to the designated part of the package which is designed to be opened so that it cannot be opened without visible damage to the tobacco sticker. The packaging can only have one part designed to be opened.
Model of authorisation of an official person of the customs office to enter the premises of the manufacturer, authorised consignee, importer or person responsible for taking tobacco stickers
The model of the authorisation of an official of the customs office to enter the premises of the manufacturer, the authorised consignee, the importer or the person responsible for taking tobacco stickers (hereinafter the "customer ') associated with the control of the distribution and use of tobacco stickers issued by the customs office of Kolín (hereinafter the" authorised customs office') is set out in Annex 1 to this Regulation.
Model of authorisation of the official person of the customs office responsible for supervising the destruction of returned tobacco labels
The model of the authorisation of the official person of the customs office responsible for supervising the destruction of returned tobacco labels pursuant to § 118 (6) and § 122 (2), (3) and (5) of the Act is set out in Annex 2 to this Decree.
Model form for order of tobacco stickers
(1) The collectors shall use a form, a model of which is given in Annex 3 to this Decree, for the order of tobacco stickers which is a tax return. The order shall indicate the number of tobacco labels for cigarettes corresponding to the whole sheets, for cigars, cigarettes and smoking tobacco, the number of tobacco stickers corresponding to the multiples of 12.
(2) The customs office responsible for ordering tobacco stickers shall indicate in the order of the tobacco stickers the letter of the alphabet characterising the excise duty rate.
Distribution of tobacco labels
(1) Tobacco labels are distributed by the customs office to customers in sheets format 465 mm x 550 mm. One sheet has 252 tobacco stickers printed on it. Distribution shall be carried out at the customer's request on back-up repayable pallets authorised by the customs office or on pallets supplied by the customer.
(2) The advance on the refundable pallet is charged by the customs office responsible for the cost.
(3) The amount paid as advance payment on the repayable pallet will be reimbursed by the customs office responsible to the customer at the same rate when the pallet is returned. Only the quantity of pallets withdrawn from the customs office responsible for the advance shall be taken over and paid.
Model of tobacco label registration form
The model of the form for the registration of tobacco stickers accepted, used and returned is set out in Annex 4 to this Order.
Inventarisation of tobacco labels
The record of the results of the inventory of tobacco labels shall include:
(a) the date on which the inventory starts and ends;
(b) the place of inventory;
(c) the reason and outcome of the inventory, including the quantification of the number of missing or residence tobacco stickers found in accordance with § 121 (1) and (2) of the Act;
(d) the signature of the employee of the customer who made the inventory, including, where appropriate, the statement of the customer who made the inventory; This statement shall be annexed to the inventory report.
Return and destruction of tobacco labels
The damaged tobacco labels shall be returned to the authorised customs office, which shall be improved on the form, the model of which is given in Annex 5 to this Order. If tobacco labels are damaged in sheets issued by the customs office responsible and their full number is preserved, they may be returned with damaged tobacco labels without being stacked on the prescribed form. The signature of the official of the authorised customs office, which shall take over the sheet in accordance with the second sentence, shall be indicated by the stamp and by the signature of the customer on the edge of the sheet's face.
Repeal
The following shall be deleted:
1. Decree No. 11 / 1994 Coll., laying down details on the labelling of certain tobacco products.
2. Decree No. 257 / 1994 Coll., amending and supplementing Decree No. 11 / 1994 Coll., laying down details on the labelling of certain tobacco products.
3. Decree No. 309 / 1995 Coll., amending and supplementing Decree No. 11 / 1994 Coll., laying down details on the labelling of certain tobacco products.
4. Decree No. 415 / 2001 Coll., amending and supplementing Decree No. 11 / 1994 Coll., laying down details on the labelling of certain tobacco products.
Efficacy
This Decree shall take effect on 1 January 2004.
Minister:
Sobotka v. r.
Příloha č. 1
Annex No 1 to Decree No 467 / 2003 Coll.
Model of authorization of the customs office to enter the premises of the customer
Příloha č. 2
Annex No 2 to Decree No 467 / 2003 Coll.
Model of authorisation of the official person of the customs office responsible for supervising the destruction of returned tobacco labels
Příloha č. 3
Annex 3 to Decree No 467 / 2003 Coll.
Model form for order of tobacco stickers
Příloha č. 4
Annex No. 4 to Decree No. 467 / 2003 Coll.
Model of tobacco label registration form
Příloha č. 5
Annex No 5 to Decree No 467 / 2003 Coll.
Model form for improving damaged tobacco stickers No.... /... 1)
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Regulation Information
| Citation | Decree No. 467 / 2003 Coll., on the use of tobacco labels in the labelling of tobacco products |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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