Issuance of excise stamps

The issuance of excise duty marks shall be made after the submitted request for collection of excise stamps, which shall be submitted to the competent customs authority. The deadline for collection of the declared excise stamps is one year from the month in which the reported planned quantities have been accepted. After the expiration of this deadline, the uncollected excise stamps shall be dealt with by the customs authority.

 The period for use of excise stamps by the manufacturer or the importer shall be no more than 60 days from the date of their collection. The deadline may be extended for an additional 15 days in cases of force majeure, unforeseeable circumstances and unfavorable events related to the operation of the excise holder, after prior approval by the competent customs authority upon request.

 No later than five days after the expiration of the deadline for use of the excise stamps, the holder of the excise warehouse and the importer shall be obliged to submit to the competent customs authority, a report on the collected, spent and returned excise stamps.

 The holder of the excise warehouse and the importer of tobacco goods shall be obliged to return the collected excise stamps which have been found to be defective as a result of an error or damage occurring in the process of their printing to the competent customs authority no later than 15 days from the date of determining the irregularity, but not later than 60 days from the date of their collection.

 The competent customs authority will replace the defective excise stamps with new excise stamps.

 Within five days after the expiration of the time limit for use of the excise stamps the manufacturer or the importer shall be obliged to return the excise duty stamps which have not been used or are damaged in the production process to the competent customs authority together with the report on collected, spent and returned excise stamps. The Report on collected, spent and returned excise stamps shall be submitted electronically through the computer system of the Customs Administration.

For the damaged and unused excise stamps, the manufacturer and the importer shall not be entitled to refund the costs of printing and keeping the excise stamps.

 Within five days after the expiration of the time limit for use of the excise stamps the manufacturer or the importer shall be obliged to return the excise duty stamps which have not been used or are damaged in the production process to the competent customs authority together with the report on collected, spent and returned excise stamps. The Report on collected, spent and returned excise stamps shall be submitted electronically through the computer system of the Customs Administration.

The manufacturer and the importer shall not be entitled to refund the costs of printing and keeping the for the damaged and unused excise stamps.

 For the excise duty stamps for marking intermediate products and spirits of alcoholic beverages that have not been returned or are permanently damaged, the holder of the excise warehouse and the importer shall be obliged, within five days after the expiration of the deadline for use of excise stamps, to submit an excise declaration (tax return), to calculate the excise tax based on the data from the markings of the excise stamps and to pay it immediately.

The excise stamps for which it has been determined that have been damaged as a result of an error or damage during printing and which have not been used or are damaged in the production process shall be destroyed under customs supervision.

 Excise stamps shall be declared and issued in a quantity not less than 600 pieces per separate markings, alcohol percentage and volume of separate packaging. Notwithstanding paragraph the pervious sentence, upon request of the tax warehouse keeper or the importer, in the cases when non-standard packaging is being used, exclusive series, limited quantities for promotional purposes, the competent custom authority may approve issuance of tax stamps for a quantity lower than 600 pieces.