Decree of the Ministry of Finance No. 7 / 1994 Coll.
Decree of the Ministry of Finance amending and supplementing the Federal Ministry of Finance Decree No. 17 / 1972 Coll., on the control of alcohol production and circulation, as amended by Decree No. 193 / 1993 Coll.
Valid
Effective from 20.01.1994
7
DECLARATION
Ministry of Finance
of 29 December 1993
amending and supplementing Federal Ministry of Finance Decree No. 17 / 1972 Coll., on the control of the production and circulation of alcohol, as amended by Decree No. 193 / 1993 Coll.
Ministry of Finance pursuant to § 76 (d), (e) and (f) of the Czech National Council Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, provides:
The Decree of the Federal Ministry of Finance No. 17 / 1972 Coll., on the control of the production and circulation of alcohol, as amended by Decree No. 193 / 1993 Coll., is amended as follows:
1. In footnote 7, "ON 'is replaced by" ČSN'.
2. In Paragraph 10, the following paragraph 3 is inserted after paragraph 2, including the footnote:
"(3) In order to determine the quantity of alcohol produced pursuant to § 5, to determine the alcohol stocks referred to in § 6 and to register the production and circulation of alcohol pursuant to § 8, the specific technical conditions, which are annexed to Annexes 1 to 3 to this Decree, and to the alcoholic tables, which are deposited with the relevant territorial financial authorities (9), shall apply and shall be designated as Annexes 4 to 6 to this Order.
9) Sections 1 and 2 of Act No. 531 / 1990 Coll., on Territorial Financial Authorities, as amended. '
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
This decree shall take effect on the day of its publication.
Minister:
v. Ing. Klak v. r.
First Deputy
Příloha č. 1
Annex No 1 to Decree No 7 / 1994 Coll.
Procedure for determining the quantity of alcohol produced
General
The regulation applies to distilleries in which alcohol is produced by fermentation. Not applicable for synthetic alcohol.
Nomenclature
1. Control alcohol gauges (hereinafter referred to as "measuring instruments") - volumetric gauges for liquids of container dispensing with the safety and sampling devices of permitted systems and types. This gauge shall be subject to mandatory official verification.
2. The volume of the alcohol flowing through the measuring device - the difference between the main and the backup counters at the end and beginning of the settlement period.
3. The volume of alcohol recorded when checking the specific device - quantity of alcohol when manually checking the operation of the main specific drum recorded by the main counter, but not caused by the actual flow of alcohol.
4. Otter - the difference between the volume concentration of ethanol in the input container of the meter and the volume concentration of ethanol recorded at the beginning and end of the accounting period in the input container of the meter.
5. Measuring test of the gauge - correction of inaccuracy resulting from the difference in the calculation of the volume of ethanol produced by volume by volume and issued by weight.
6. Transfer coefficient of volume (kv) - volume of ethanol at normal temperature (20 ° C) in the volume unit of the solution for the appropriate volume concentration of ethanol and the temperature of the solution.
7. Coefficient for temperature expansion of the meter (Kb) - the value calculated for the mean coefficient of volume expansion of the britanium meter.
8. Medium temperature of the alcohol - weighted arithmetic mean of the temperature of the alcohol flowing through the meter according to the record kept by the distillery.
9. Difference in the accuracy of the areometer - difference between the value of the areometer and the actual value according to the certificate of the areometer.
Working procedure
1. The volume of alcohol flowing through the meter shall be determined by measuring at the end of the settlement period the status of the main and backup counters and subtracting the state of both counters, preferably at the same time, at the beginning of the settlement period. At the same time, it shall be calculated as the weighted arithmetic mean of the values from the temperature measurement record of the mean temperature of the alcohol flowing through the gauge.
2. The volume concentration of the elongated alcohol by the measuring instrument shall be determined in the alcohol from the collection vessel. For the determination of volume concentration of alcohol from the data on the areometer and temperature, detailed alcoholic tables shall be used - see Annex 5. If the combustion plant in the container exceeds 0,20% per month, half of the combustion plant shall be added to the volume concentration of alcohol recorded in the collection container corrected by the repair of the areometer from the verification sheet. The burner of 0,20% and lower per month shall not be taken into account.
3. the quantity of ethanol produced per unit of volume at 20 ° C (X) shall be calculated using the formula:
X = s + k1
where k1 = c1 + c2-c3
| s | rozdíl stavu hlavního počítadla na konci a na začátku zúčtovacího období | ||||||||||||||
| c1 | objem lihu proteklého záložným měrným zařízením | ||||||||||||||
| c2 | objem lihu nezaznamenaný počítadly | ||||||||||||||
| c3 | objem lihu zaznamenaný při ručním přezkoušení měrného zařízení. | ||||||||||||||
k2 = u + Kb + kv-2,
where
u is the correction determined by the measuring test of the gauge
Kb coefficient of heat expansion of the meter from the table of coefficients specified in Detailed alcoholic tables - see Annex 6
kv conversion coefficient of volume calculated from the mean temperature and volume concentration of flowing alcohol by means of a measuring instrument corrected by a burner (table in Detailed alcoholic tables - see Annex 6).
4. If it is not possible to establish a volume concentration of alcohol of areometers for a small quantity of sample in the collection container, samples of alcohol in the second collection vessel may also be used, with the approval of the tax office, or use the value found during the previous accounting period for processing the same raw materials for calculation.
Measuring test of the gauge
1. The essence of the test
The basis of the test is a comparison of the volume of ethanol in litres of alcohol (l) measured according to the counter of the alcohol measuring device and with that volume of ethanol in l determined by weight. The measuring test (s) of the meter shall be calculated using the formula
u = 100 (Vo- Vh) Vhne100 (Vh-Vo) Vh
where
Vo volume of ethanol in litres of alcohol determined according to the counter of the alcohol counter
Ethanol by volume in litres of alcohol determined by weight
2. Working procedure
It shall be carried out by disconnecting the effluent pipe of the gauge and connecting the bent pipe instead. Then the basic position of the specific drum shall be marked with a perfect discharge of the alcohol and after deduction of the main meter counter, the alcohol shall be allowed to flow into a pure steel barrel. After a flow of at least 200 litres by means of a measuring instrument, the specific drum shall be stopped in the base position, the alcohol flow to the barrel shall be interrupted and the state of the main counter subtracted. The temperature after each discharge of the alcohol from one chamber of the specific drum shall be measured on the thermometer in the cylinder for the alcohol meter. The barrel filled with alcohol shall be weighed and the net weight of the alcohol calculated.
The volume of ethanol in litres of alcohol shall be determined according to the counter at 20 ° C (Vo) in a manner similar to that in which the quantity of alcohol produced is determined:
Vo = s nezamk2,
where s is the difference of the status of the main counter after completion and at the beginning of the test
k2 = Kb + kv-1,
where the coefficient of correction for the heat expansion of the gauge (Detailed alcoholic tables - Annex 6)
kv conversion coefficient of volume calculated from the mean temperature and volume concentration of the flowing alcohol by means of a meter corrected by a burner (Detailed alcoholic table - Annex 6).
The volume of ethanol in litres of alcohol determined by weight (Vh) shall be calculated on the basis of the net weight of the quantity of alcohol elongated by the measuring instrument and the volume concentration of alcohol found at 20 ° C by the formula:
Vh = m 1 km,
where m weight of alcohol in kg
km coefficient for calculation of volume of ethanol from weight and volume concentration of ethanol (table of coefficients is given in the Detailed alcoholic tables - Annex No 6).
Příloha č. 2
Annex No 2 to Decree No 7 / 1994 Coll.
Procedure for determining alcohol stocks
General
1. This Annex specifies the procedure for determining the stocks of alcohol of all kinds, including synthetic in distillery plants and in the case of alcohol customers.
2. The principle of finding stocks is that the quantity and volume concentration of alcohol are collected in each storage container, which must be verified in accordance with the regulations of the Technical Standardisation, Metrology and State Examination1), and must be provided with a device that allows reliable detection of alcohol stocks. It is not allowed to measure the volume concentration of ethanol by diameter from several tanks.
Determination of alcohol stocks
1. The essence of the determination of the alcohol stocks is to measure the volume of alcohol in each storage tank separately when measuring the temperature and the volume concentration of ethanol. The volume in litres of alcohol shall then be determined from the volume of alcohol in the tank after all corrections by multiplying the conversion factor calculated on the basis of the mean temperature of the alcohol in the tank and the respective volume concentration of ethanol.
2. If not for large tanks, the volume of alcohol in the tank shall be determined by mixing perfectly the contents of the tank and, after calming down, the state on the volume scale of the tank or by measuring the height of the surface with a specific bar. The lowest point of the meniscus in the stack tube and the highest humidified area when measured with the measuring rod shall be subtracted when measuring the volume of the alcohol by the stavozmark. The figure shall be corrected by volume below zero point and coefficient for the heat expansion of the tank. At the same time, a sample of alcohol is taken and the temperature measured quickly. For large tanks the contents of which cannot be mixed shall be taken from different layers to measure the temperature and to determine the volume concentration of alcohol and to determine the weighted arithmetic mean of the measured volume concentrations of ethanol.
3. The volume concentration of ethanol shall be determined by a validated areometer for alcohol and thermometer. For a sample below 0 ° C, it should be tempered to a minimum of 0 ° C. To measure the temperature of the alcohol in the tank, a thermometer closed to the areometer may be used up to a temperature of 0 ° C and a certified thermometer from - 25 ° C should be used for temperatures below 0 ° C.
4. The volume of alcohol recorded in stocks in the volume unit at 20 ° C (X) shall be calculated using the formula:
X = V1 TERM 1 + V2 TERM 2 + V3 TERM 3..... + Vn TERM
where n is the number of containers of alcohol; and
V1 = V × 1 + nb, V2 = V × 2 + nb, V3 = V × 3 + nb, Vn = V × n + nb,
where V '1 V' 2 V '3 V' n are measured volume quantities of alcohol in tanks
nb is the amount of alcohol below zero point of individual tanks
k1, k2, k3 to kn = Kh + kv-1,
where Kb is the coefficient of correction for the heat expansion of the meter from the table of coefficients listed in Annex 6 - Detailed alcoholic tables - for the relevant mean temperature
kv conversion coefficient of volume determined from the mean temperature and volume concentration of alcohol in the container from the table set out in Annex 6 - Detailed alcoholic table.
The calculation shall be given to two decimal places and shall be rounded up to the final sum in accordance with the rules laid down by the Order (Section 10 (2)).
5. When determining the stocks of alcohol which is exceptionally stored in transport containers, it shall be treated as acceptance of alcohol as set out in Annex 3.
Příloha č. 3
Annex No 3 to Decree No 7 / 1994 Coll.
Procedure for removal from storage and acceptance of alcohol
General
1. This Annex regulates the procedures for removal from storage and acceptance of all types of alcohol at distillery plants and for alcohol processors.
Nomenclature
1. Removal of alcohol - summary of operations starting with the preparation of transport containers and including filling with alcohol, measurement of volume concentration of ethanol, weight or volume and end by transmission to dispatch.
2. Receipt of alcohol - summary of operations according to the specified or agreed conditions for acceptance of alcohol.
3. Operating records of alcohol - keeping records by principle so that indicators for all movements of alcohol can be monitored.
Removal of alcohol
1. The alcohol is removed in steel ungalvanized clean barrels with a well-sealing metal stopper with thread and a sealing paper or leather insert. The filling hole shall allow the watertight closure of the barrel, ensure full emptying of the barrel during normal handling and shall be so arranged that the stopper does not exceed the level of the rolling hoop. The barrel closure shall be adapted to the attachment of the conclusions. For the removal of alcohol from the buyer's barrels, barrels of other material may also be used if they are functionally satisfactory.
The alcohol is also stored in clean sinks (railway trucks, semi-tanks) with well-closed and sealing cocks adapted to the attachment of the conclusions. All packaging shall be for alcohol only and shall comply with the conditions for transporting Class I flammable liquids. It can only be filled up to 95% of its volume.
2. Distillates shall also be removed from storage in wooden barrels which must be clean, tight, well closed and intended only for distillates.
3. On removal from storage in barrels, the weight of each empty barrel shall first be determined. Then fill the barrels with alcohol or distillate. Filling with a pump or its own flow. After mixing the contents, a sample of the individual packaging shall be taken by the sampling device and the gross mass shall be determined after closure. A sample of alcohol or distillate shall be found in the alcohol areometer and from the relevant tables set out in Annex 5, the volume concentration of ethanol. In the event that it is not possible to fill the barrels with alcohol or distillate directly on the weight, first the weight of empty barrels shall be determined and then the barrels shall be filled from the alcohol tank. After mixing the contents and taking samples, the stopper shall be closed and transported to a weight to which the gross weight shall be recorded.
4. In case of removal from storage of alcohol or spirits in railway containers, alcohol or spirits from a handling or storage container shall be drawn into an empty weighed railway container through the hole of the dome. After mixing, a sample shall be taken by means of a sampling device of adequate length, immersed at the bottom, closed by the taps of the railway container, enclosed by a closure, the gross mass shall be determined and the railway container prepared for dispatch.
5. If the alcohol or distillate is removed from storage by a car tanker, it shall be treated in a similar manner as in point 4. During the period from the determination of the balance of the empty vehicle to the time of the determination of the gross weight or when the alcohol or distillate is taken over in the opposite process, removal or modification of accessories and equipment of the vehicle and the replenishment of propellants may not be permitted. Where the weight is not directly at the place of removal from storage or take-over, account shall be taken of the loss of fuel of the vehicle according to the length of transport capacity. Also when using a pump located on the vehicle, the fuel loss for this aggregate shall be considered.
The truck must not leave the distillery without the delivery note (point 8).
6. The weights for alcohol shall be tested and verified in accordance with the relevant rules. 1) In order to ensure the accuracy of weighing, the weight must be firmly incorporated in a suitable position and in a horizontal position. The zero position of the indicator shall be adjusted before each weighing. The burden (barrel, railway container, tank) shall be placed on the weight so that the weights are distributed throughout the bridge. In the case of barrels, the weight per tenth of a kilogram shall be determined, the weight of railway wagons and semi-tanks per ten kilograms and the weight of individual packages in the consignment shall not be rounded.
7. alcohol aeometers to determine the volume concentration of ethanol shall comply with the relevant laboratory areometry.2)
8. From the net weight and volume concentration of alcohol, the tables set out in Annex 6 shall be calculated for each packaging to two decimal places by volume of ethanol in litres of alcohol not rounded. The rounding shall be carried out only in the final sum. Examples of the calculation on removal from storage of alcohol or distillate are given in Section VI (1) of this Annex. A delivery note containing the particulars referred to in point 2 of Section VI of this Annex and the tax document shall be drawn up on the consignment removed. A tax document with a copy of the delivery note shall be sent to the purchaser, the original of the delivery note accompanying the consignment.
Receipt of alcohol
1. When accepting a consignment of alcohol or distillates, the buyer shall first compare the number of containers with the delivery note, if the containers are not damaged and if the enclosed conclusions are not broken.
2. If intact conclusions and containers are not damaged, the gross weight of the individual packages shall be determined and their conclusions removed. After opening the container and mixing the contents of the container, a sample of alcohol or distillate shall be taken to determine the volume concentration of ethanol. It is not permitted to detect the volume concentration of ethanol from the average of samples taken from all packaging. Before determining the weight of empty packages, they should be perfectly emptied and not containing alcohol or distillate. The weighing should be carried out on the same weight as the gross weight. The net weight of alcohol or distillate and the volume concentration of ethanol shall be determined in the tables, mutatis mutandis as in Section III, point 8 of this Annex, by volume for each package separately to two decimal places. The results of the findings shall be entered in the acceptance note (Section VI, point 3), which shall also indicate the difference between the quantity indicated in the delivery note and the quantity by acceptance of the alcohol at the buyer. The receipt sheet shall be sent to the seller. For alcohol for the production of consumables, a sensory or other test should be carried out if the alcohol complies with the relevant quality standard.
3. In the case of the acceptance of alcohol or distillates removed from storage in a railway container or in a tanker, the procedure is similar to that of removal from storage (Section III, point 4). For the correct identification of the mass of the tanker, the conditions set out in Section III (5) shall be complied with.
4. The special take-over of alcohol or spirits shall cease when the purchaser is present and transport to the place of consumption is effected with its participation.
5. If the quantity and quality of the alcohol or distillate is found in the consignment, the buyer shall comply with the relevant provisions of the Commercial Code. 3)
Reporting of alcohol operations
1. Distillers, distilleries, vinegar mills, other legal and natural persons buying pure alcohol and alcohol specially denatured at non-excise prices shall keep a separate record of the income and issue of alcohol containing the information referred to in Section VI (4).
2. To be entered in the income part of the entry concerning the receipt and issue of alcohol
- the initial actual supply of alcohol transferred from the previous production period or marketing year,
- the quantity of alcohol produced according to the production notes or records,
- the quantities of alcohol accepted, by acceptance note or similar document,
- returned consignments,
- surpluses recorded in the physical inventory survey.
To be entered in the window section
- any alcohol removed for sale including samples,
- alcohol used in its own plant,
- the deficits observed when determining alcohol stocks by physical inventory.
The loss of alcohol to and above the loss of alcohol in transport shall be recorded in accordance with the principles established by the Lime.4)
Examples of calculations and method of keeping records
1. Examples of calculations on removal
A. Removal of anhydrous alcohol from the industrial distillery
| Hmotnost v kg | Objemová koncentrace | Převodní koeficient | Vyskladněno lihu | Poznámka | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Druh nádoby, značka, číslo | hrubá | obalu | čistá | čtení | teplota °C | objemová koncentrace % obj. | litrů alkoholu | druh | ||
| železniční jímka 5512-2 | 27 910 | 11 560 | 16 350 | 801,0 | 8,0 | 99,7 | 1,2625 km | 20 641,88 | bezvodý | |
| 20 642 la | ||||||||||
| 20,64 m3a | ||||||||||
B. Removal of raw alcohol from the agricultural distillery
| ocelový sud LS 7846 | 723,6 | 151,2 | 572,4 | 87,6 | 10,0 | 90,2 | 1,0900 | 623,92 | surový | |
| LS 7845 | 708,8 | 163,4 | 545,4 | 87,8 | 10,0 | 90,4 | 1,0933 | 596,26 | “ | |
| LS 7185 | 696,2 | 153,0 | 543,2 | 88,4 | 10,5 | 90,8 | 1,0999 | 597,47 | “ | |
| LS 7078 | 702,6 | 155,8 | 546,8 | 87,5 | 11,0 | 89,9 | 1,0851 | 593,33 | “ | |
| LS 7184 | 682,4 | 161,6 | 520,8 | 87,5 | 10,0 | 90,1 | 1,0884 | 566,84 | “ | |
| 3513,6 | 785,0 | 2728,6 | 2977,82 zaokrouhleno 2978 la | |||||||
C. Removal from storage of wine distillate-preparation from the fruit distillery
| ocelový sud 1515 | 438,6 | 73,4 | 365,2 | 44,8 | 5,0 | 50,6 | 0,5453 | 199,14 | vinný destilát polot. | |
| 1789 | 443,4 | 72,8 | 370,6 | 45,6 | 6,0 | 51,0 | 0,5501 | 198,37 | “ | |
| 1436 | 436,0 | 74,6 | 361,4 | 46,8 | 5,5 | 52,3 | 0,5657 | 204,45 | “ | |
| 1987 | 453,8 | 71,8 | 382,0 | 44,0 | 5,0 | 49,8 | 0,5358 | 204,68 | “ | |
| 1771,8 | 292,6 | 1479,2 | 806,64 zaokrouhleno 807 la | |||||||
2. Model delivery note
3. Model of the taking-over certificate
4. Receipt and issue of alcohol
Příloha č. 4
Annex No 4 to Decree No 7 / 1994 Coll.
Detailed alcoholic table - calculation of ethanol concentration in the pyknometric method
The Annex shall be deposited with all territorial financial authorities.
Příloha č. 5
Annex No 5 to Decree No 7 / 1994 Coll.
Detailed alcoholic tables - calculation of volume concentration of ethanol when measuring areometers
The Annex shall be deposited with all territorial financial authorities.
Příloha č. 6
Annex No 6 to Decree No 7 / 1994 Coll.
Detailed alcoholic table - calculation of volume ethanol
The Annex shall be deposited with all territorial financial authorities.
1) Dimension of Office of Technical Standardisation, Metrology and State Testing No M - 102 / 93 No. 1214 / 93 / 20 of 19.10.1993 on specified meters.
1) Dimension of Office of Technical Standardisation, Metrology and State Testing No M - 102 / 93 No. 1214 / 93 / 20 of 19.10.1993 on specified meters.
2) ČSN 25 7617.
3) § 422 to 442 of Act No. 513 / 1991 Coll., Commercial Code.
4) Decree of the Ministry of Agriculture and Nutrition of the Czech Republic No. 1158 / 73 - VI / 3, as amended by Decree No. 1189 / 83 - 513 of 22.7.1983 laying down standards of alcohol loss in the production and circulation of alcohol.
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Regulation Information
| Citation | Decree No. 7 / 1994 Coll., amending and supplementing Federal Ministry of Finance Decree No. 17 / 1972 Coll., on the control of the production and circulation of alcohol, as amended by Decree No. 193 / 1993 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.01.1994 |
|---|---|
| Effective from | 20.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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