What is Decree No. 82 / 2019 Coll.?

Decree No. 82 / 2019 Coll., on tobacco stickers — Decree on tobacco labels.

When it became Decree No. 82 / 2019 Coll. effectiveness?

Decree No. 82 / 2019 Coll. became effective 01.04.2019.

Is Decree No. 82 / 2019 Coll. still valid?

Yes, Decree No. 82 / 2019 Coll. is still valid and effective.

How many times was it Decree No. 82 / 2019 Coll. amended?

Decree No. 82 / 2019 Coll. has 6 time versions of the text.

Decree No. 82 / 2019 Coll. - Decree on tobacco labels

82

DECLARATION

of 20 March 2019

on tobacco labels

The Ministry of Finance provides pursuant to § 129 (a) to (g) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 80 / 2019 Coll. and Act No. 462 / 2024 Coll.:

§ 1

Size of tobacco sticker

The tobacco sticker shall have the following dimensions:

(a) 16 mm x 32 mm; or

(b) 20 mm x 44 mm.

§ 2

Tobacco sticker requirements

(1) The tobacco sticker has the following elements:

(a) in the case of cigarettes

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the number of units per unit pack intended for direct consumption; and

3. price for the final consumer,

(b) in the case of cigars and cigarettes,

1. a capital letter of the alphabet characterising the rate of excise duty; and

2. the number of units per unit pack intended for direct consumption;

(c) for smoking tobacco:

1. a capital letter of the alphabet characterising the rate of excise duty; and

2. the quantity of tobacco in unit packs intended for direct consumption in grams;

(d) in the case of tobacco in the water pipe:

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the quantity of tobacco in a unit pack intended for direct consumption in grams; and

3. the letter "V" identifying the type of product,

(e) in the case of heated tobacco products,

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the quantity of filling contained in heated tobacco products in a unit pack intended for direct consumption in grams rounded to 1 decimal place; and

3. the number of units per unit pack intended for direct consumption,

(f) in the case of other tobacco products

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the quantity of product in the unit pack intended for direct consumption, expressed in grams, rounded to 1 decimal place; and

3. the letter "O" identifying the type of product,

(g) in the case of an electronic cigarette refill

1. a capital letter of the alphabet characterising the rate of excise duty; and

2. the quantity of filling per unit pack intended for direct consumption, expressed in millilitres, rounded to 1 decimal place,

(h) in the case of nicotine bag:

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the quantity of product in the unit pack intended for direct consumption, expressed in grams, rounded to 1 decimal place; and

3. the letter "S 'identifying the type of product,

(i) in the case of other nicotine products

1. a capital letter of the alphabet characterising the rate of excise duty;

2. the quantity of product in the unit pack intended for direct consumption, expressed in grams, rounded to 1 decimal place; and

3. The letter "N" identifying the type of product.

(2) The features of the tobacco sticker are printed in black on both sides of the tobacco sticker parallel to the shorter sides of the tobacco sticker.

§ 3

Model tobacco sticker

(1) The model of the tobacco sticker consists of an offset price underprint grid and a liner rotogravure.

(2) Offset price support grid

(a) is printed with a combination of offset colours of light grey, light green and yellow, which together form a uniform whole; and

(b) contains an element of microtext printed in bright blue offset colour with a repetitive text "CZECH REPUBLIC."

(3) In grey ink, the line rotogravure is printed with a central motif of a tobacco sticker stylized with curled tobacco petals covered in the middle of the tobacco sticker with an oval in which the letters "CZ" appear when the sticker is folded.

§ 4

Imaging tobacco labels

The pictures of tobacco labels are set out in Annex 1 to this Decree.

§ 5

Location of tobacco sticker

(1) The tobacco sticker shall be glued by the reverse side to the unit pack intended for direct consumption in such a way as to exclude its repeated use.

(2) The tobacco sticker must be placed under the transparent packaging of the unit pack, if used.

§ 6

Order tobacco labels

(1) In the order of tobacco stickers, the buyer shall indicate the type of product for which the tobacco stickers are intended, the size and formalities of the tobacco stickers and the number of labels for which the tobacco stickers are intended

(a) cigarettes or heated tobacco products shall be multiplied by the number of tobacco labels per sheet;

(b) cigars, cigarillos, smoking tobacco, water pipe tobacco, other tobacco products, electronic cigarette cartridges, nicotine bags or other nicotine products shall be multiplied by the number of times

1.15 in the case of tobacco labels of 16 mm x 32 mm size, or

2.11 in the case of tobacco labels of 20 mm x 44 mm size.

(2) The order form for tobacco labels is set out in Annex 2 to this Decree.

§ 7

Collection of tobacco labels

(1) The collector collects tobacco labels in 500 mm × 450 mm sheets. One sheet is printed

(a) 375 pcs of tobacco labels in the case of a 16 mm × 32 mm tobacco sticker; or

(b) 220 tobacco stickers in the case of a tobacco sticker of 20 mm x 44 mm size.

(2) Tobacco stickers for cigars, cigarillos, tobacco for smoking, water pipe tobacco, other tobacco product, refill for electronic cigarettes, nicotine bag or other nicotine product may also be taken by the customer to parts of the ark in quantities corresponding to multiples of the number

(a) 15 in the case of tobacco labels of 16 mm x 32 mm size; or

(b) 11 in the case of tobacco labels of a size of 20 mm x 44 mm.

(3) If, at the request of the customer, the tax administrator responsible issues tobacco stickers on the refundable pallet, the customer is obliged to pay an advance on the purchase price of the pallet. The advance on the refundable pallet shall be returned to the customer when returning the pallet.

§ 8

Registration of tobacco labels

(1) The collector shall keep a record of the tobacco stickers collected, used and returned on a record-keeping form separately for tobacco stickers of the same type of product for which the tobacco stickers are intended and of the same dimensions and particulars.

(2) The form for keeping records referred to in paragraph 1 is set out in Annex 3 to this Regulation.

§ 9

Notification of the outcome of the tobacco label inventory

The collector shall notify the result of the inventory of tobacco labels on the form set out in Annex 4 to this Order.

§ 10

Return of tobacco labels

(1) Unused or damaged tobacco stickers returned by the customer

(a) improved on the form set out in Annex 5 to this Decree in the case of tobacco labels of the same size with the same requirements of the tobacco sticker;

(b) in sheets if the full number of tobacco labels is maintained; or

(c) stacked and plastered in packages in the case of unused cut tobacco stickers of the same size with the same features as tobacco stickers.

(2) If tobacco labels are returned in sheets, the buyer shall place his business name or name on the fringe of each sheet and sign it. The tax administrator responsible shall indicate on each sheet the date and name of the official person responsible for the tax administrator, which shall, by signature on each sheet, confirm his receipt.

(3) If tobacco stickers are returned stacked and bagged in packages, the customer shall attach a declaration to the packages, which he shall sign, indicating the number of packages, the number, size and particulars of the tobacco stickers in each package and the total number of tobacco stickers and his business name or name. The tax administrator responsible shall indicate on the declaration the date and name of the official person responsible for the tax administrator, who shall sign the declaration to confirm the receipt of the declaration and the tobacco labels; the signature of the official person authorised by the tax administrator does not confirm the accuracy of the particulars contained in the declaration.

§ 10a

Application for official supervision of the destruction of tobacco labels

The collector shall submit an application for official supervision of the destruction of tobacco labels on the form set out in Annex 6 to this Order.

§ 11

Notification of the European Union Order

This Decree was notified in accordance with Directive (EU) 2015 / 1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical and information society services.

§ 12

Transitional provisions

(1) For tobacco stickers of models Nos 1 and 2 under Decree No. 110 / 2018 Coll., as effective before the date of entry into force of this Decree, and tobacco stickers under this Decree intended to mark cigarettes, cigars, cigarettes and tobacco for smoking, Regulation No. 110 / 2018 Coll., as effective before the date of entry into force of this Decree, applies for a period of six weeks from the date of entry into force of this Decree.

(2) For tobacco stickers of models Nos 1 and 2 pursuant to Decree No. 110 / 2018 Coll., as effective before the date of entry into force of this Order, which were ordered under Decree No. 110 / 2018 Coll., as effective before the date of entry into force of this Order, or under Decree No. 467 / 2003 Coll., as amended on 14 February 2019, but until the date prior to the application of this Decree for tobacco stickers intended to mark cigarettes, cigars, cigarillos and tobacco for smoking pursuant to paragraph 1 have been withdrawn, the Order under which they were ordered shall apply from the following date until their withdrawal, in the version in force before its repeal.

(3) For the registration of tobacco stickers of model No 1 pursuant to Decree No. 110 / 2018 Coll., as effective before the date of entry into force of this Order, which was ordered under Decree No. 110 / 2018 Coll., as effective before the date of entry into force of this Order, or under Decree No. 467 / 2003 Coll., as amended on 14 February 2019, the model forms of the forms referred to in Annex 4 to Decree No. 467 / 2003 Coll., as amended on 14 February 2019, shall be used from the date of application of this Decree for tobacco stickers intended for the marking of cigarettes, cigars, cigarillos and smoking tobacco referred to in paragraph 1 to 31 December 2021.

§ 13

Repeal

They shall be deleted:

1. Decree No. 110 / 2018 Coll., on tobacco stickers.

2. Decree No. 268 / 2018 Coll., amending Decree No. 110 / 2018 Coll., on tobacco labels.

§ 14

Efficacy

This decree shall take effect on the first day of the calendar month following its publication.

Minister of Finance:

JUDr. Schiller, Ph.D., v. r.

Příloha č. 1

Annex No 1 to Decree No 82 / 2019 Coll.

Image of tobacco sticker

Image No 1: Tobacco sticker for unit pack cigarettes

Figure 2: Tobacco sticker for unit packaging cigars and cigarillos

Figure 3: Tobacco sticker for unit packaging tobacco for smoking

Image No 4: Tobacco sticker for unit packaging of tobacco in a water pipe

Figure 5: Tobacco sticker for unit packaging of heated tobacco products

Figure 6: Tobacco sticker for unit packaging of other tobacco products

Image No 7: Tobacco sticker for unit packaging of electronic cigarette refill

Image No 8: Tobacco sticker for unit packaging nicotine bag

Figure 9: Tobacco sticker for unit packaging of other nicotine products

Příloha č. 2

Annex No 2 to Decree No 82 / 2019 Coll.

Order form for tobacco stickers

Explanatory notes:

1) The collector complements the type of product (cigarettes, cigars and cigarettes, smoking tobacco, water pipe tobacco, heated tobacco products, other tobacco product, electronic cigarette refill, nicotine bag or other nicotine product).

(2) In this column, the tobacco sticker code shall be recorded in the following format:

(a) the first part of the code consists of a capital letter identifying the type of product (C for cigarettes, D for cigars and cigarettes, T for smoking tobacco, V for water pipe tobacco, Z for heated tobacco products, O for other tobacco product, E for electronic cigarette filling, S for nicotine bag, N for other nicotine product),

(b) the second part of the code consists of a small letter indicating the size of the tobacco sticker (m for dimensions 16 mm x 32 mm, in for dimensions 20 mm x 44 mm),

(c) the third part of the code is composed of the selected features of the tobacco sticker, in the case of:

1. cigarettes, the number of units in a unit pack intended for direct consumption and the price for the final consumer; the two elements are separated by a slash,

2. cigars and cigarillos by the number of pieces in a unit pack intended for direct consumption;

3. Smoking tobacco in unit packs intended for direct consumption in grams,

4. water pipe tobacco by the quantity of tobacco in a unit pack intended for direct consumption in grams;

5. heated tobacco products by the quantity of filling contained in heated tobacco products in a unit pack intended for direct consumption in grams rounded to 1 decimal place and the number of units in the unit pack intended for direct consumption; the two elements are separated by a slash,

6. the other tobacco product by the quantity of the product in a unit pack intended for direct consumption in grams rounded to 1 decimal place;

7. an electronic cigarette filling by the quantity of the filling in a unit pack intended for direct consumption in millilitres, rounded to 1 decimal place;

8. nicotine sachet by the quantity of product in the unit pack intended for direct consumption in grams rounded to 1 decimal place,

9. The other nicotine product shall be the quantity of product in the unit pack intended for direct consumption in grams rounded to 1 decimal place,

(d) the fourth part of the code shall consist of a capital letter characterising the excise duty rate.

Examples of tobacco sticker code:

1. Cm20 / 105M (tobacco sticker for cigarettes with dimensions of 16 mm x 32 mm for unit packs containing 20 cigarettes with a price of CZK 105 per package and a tax rate, which is characterised by the letter M),

2. Dv20M (tobacco sticker for cigars and cigarillos of 20 mm x 44 mm size for unit packs containing 20 pieces of cigars or cigarillos at a tax rate characterised by the letter M),

3. Tv30M (tobacco sticker for smoking tobacco of 20 mm x 44 mm size for unit packs containing 30 grams of tobacco at the rate of tax, which is characterised by the letter M),

4. Vv200M (tobacco sticker for water pipe tobacco of 20 mm x 44 mm size for unit packaging containing 200 g tobacco at a tax rate characterised by the letter M),

5. Zm6,2 / 20M (tobacco sticker for heated tobacco products with dimensions of 16 mm x 32 mm for unit packs containing 6,2 g fillings and 20 pieces of heated tobacco products with a tax rate that is characterised by the letter M),

6. Om10M (tobacco sticker for other tobacco products - e.g. chewing tobacco - 16 mm x 32 mm for unit packaging containing 10 g of the product at a tax rate characterised by the letter M),

7. Ev2M (tobacco sticker for an electronic cigarette filling of 20 mm x 44 mm size for a unit pack containing 2 ml of the product at a tax rate characterised by the letter M),

8. Sm14M (tobacco sticker for a nicotine bag of 16 mm x 32 mm size for unit packaging containing 14 g of the product at a tax rate characterised by the letter M),

9. Nv8M (tobacco sticker for other nicotine products of 20 mm x 44 mm size for unit packaging containing 8 g of product at a tax rate characterised by the letter M).

Příloha č. 3

Annex No 3 to Decree No 82 / 2019 Coll.

Form for record keeping of tobacco labels

Explanatory notes:

1) The tobacco sticker code in the following form shall be recorded on this row: