Other tax exemptions on energy products

 Energy products found in standard tanks of motor vehicles or aircraft arriving from abroad, as well as special containers and are not intended for further sales and are exempt from import duties and value added tax, in accordance with customs regulations.

Standard tanks are considered:

• the tanks permanently fixed by the manufacturer to all motor vehicles or motorcycles of the same type as the vehicle in question, whose permanent fitting enables fuel to be used directly for the operation of the refrigeration systems and other systems during transport;
• the gas tanks fixed in motor vehicles for direct use of the natural gas as fuel, and tanks fixed onto a different device within the vehicle are deemed standard tanks and
• tanks permanently fixed by the manufacturer on their special containers of the same type as the container in question, and which enable the fuel to be used directly during transport for the operation of the refrigeration system and other systems with which special containers are equipped. Special container’ as regulated in this Article shall be any device equipped with a customized device for use of the refrigeration system, oxygen supply system, thermal isolation system or another system.

Excise goods shall be exempted when used by excise warehouse holder or exempted user upon prior consent by the competent customs authority in the following cases:

• used as samples for analysis and tests during production or for scientific purposes
• used for quality control
• used for excise supervision purposes
• may be destroyed under customs supervision