Declaration/notification for excise stamps
The manufacturer or importer shall notify the monthly needs for planned quantities of excise stamps to the competent customs authority no later than 10th of the current month for the following month. The notification shall be submitted electronically through the computer system of the Customs Administration within 1st – 10th day of the current month for the coming month.
The costs of printing and storing excise duty stamps shall be determined by the Customs Administration and shall be charged by the manufacturer and the importer by submitting the application for planned quantities of excise duty stamps. Amount of the costs shall be determined on the basis of the costs related to printing, storing and issuing the excise stamps.
Prior to the collection the excise stamps, the manufacturer and the importer shall be obliged to submit a guarantee in the amount of the excise debt that may arise.
The issue of excise stamps shall be carried out on the basis of a request for collection of excise stamps, which shall be submitted to the competent customs authority. The deadline for collection the declared excise stamps is one year after the day of notification of planned quantities. 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 30 days in cases of force majeure, unforeseeable circumstances and unfavorable events related to the operation of the excise duty, or for an additional 120 days in the cases of the import of tobacco products from overseas countries, after prior approval by the competent customs authority upon request.
The producer and the importer shall be obliged to submit to the competent customs authority no later than five days after the expiration of the deadline for use of the excise stamps, a report on the collected, spent and returned excise stamps.
The manufacturer 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 a mistake 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.
For the excise duty stamps for marking tobacco goods that have not been returned or are permanently damaged, the manufacturer 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 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.
The excise stamps for marking cigarettes and heat-not-burn tobacco product shall be declared and issued in an amount of at least 50.000 pieces according to the markings of the excise stamps.