PURCHASE LUBRICATING OILS PROCEDURE EXEMPTIONS FROM EXCISE DUTY
We inform you that the company ADNF Dariusz Lemke located in Tczew, ul. Stanislawskiego 25, the decision of the Head of the Customs Office in Gdansk, received on 23 February 2016 authorization to operate as a Broker.
No duties of the intermediary - PL 32200006509.
This enables us to sell our customers a series of lubricating oils Work without paying excise duty.
The acquisition of a product exempt from excise duty by the consuming these products for their own use is:
- Registration entity consuming excise goods for their own needs, filed on form AKC-R. to the appropriate customs office (Attachment 1).
- Keeping records of excise goods. Details of the records determines DZ.U.32 item. 251. (a sample pattern records, Attachment 2).
- Placing an order to the company ADNF. sent by fax to +48 58 532 11 33 or e-mail email@example.com. (Model contract, Attachment 3).
- Confirmation of receipt of ordered products on the "Document delivery" attached to the shipment. The document must be returned within 14 days from the date of delivery by typing in point. 8 date of receipt, in points. 10 signature of the person representing the entity receiving, and the company stamp. (Pattern slip, Attachment 4).
DETAILS OF THE EXEMPTIONS FROM EXCISE LUBRICATING OILS
On the basis of the Law on excise duty, lubricating oils falling within CN codes 27101971 to 27101999 are the excise goods, belonging to the group of energy products. These oils, in general, are taxed at the rate of excise duty in the amount of 1,180.00 PLN / 1000 liters (with the exception of CN code 27101985 - white oils, liquid paraffin and greases classified under CN code 27101999). This is due to the art. 89 paragraph. 1 point. 11 of the Law on excise duty.
However, in the Minister of Finance in the text of § 10 point. 2, the excise duty exemptions, set out the cases in which lubricating oils subject to excise duty may be exempted from excise duty, provided that these oils will not be used as:
Lubricating oils of CN code 27101971 to 83 and 27101987 to 99, intended to be used for purposes other than power or fuel or as an additive or additives for motor fuels or as lubricating oils for engines or for production of motor fuels, fuel oils, additives or admixtures motor fuels or lubricants for engines, in the cases referred to in Article. 32 paragraph. 3 of the Act.
This means: release referred to above, lubricating oils CN codes 27101971-83 and 27101987-99 depends on the purposes for which oils will be used, that is what will be their destiny, namely:
- They are not intended for the purpose of power or fuel;
- They are not intended for use as an additive or additives for motor fuels;
- They are not intended for use as lubricating oils for the engine;
- They are not intended for the production of motor fuels, fuel oils, additives or additives for motor fuels and lubricating oils for engines.
Purchase of excise goods under suspension of excise duty may be under additional formal requirements imposed on the provider of these products, as well as the recipient. Lubricating oils which are the subject of an exemption must be covered by the security duty made by the supplier of these products.
Exemption from excise duty / in the catalog may occur in delivery of these products:
- From a tax warehouse on the territory of the country to the entity or consuming;
- From a tax warehouse on the territory of the country to the intermediary, or;
- From the intermediary to the subject consuming.
The delivery of the excise goods exempt from excise duty because of their destiny - the entity consuming
1) Registration body.
Economic operator with excise goods exempt from excise duty, is obliged to submit to the competent head of the Customs Office "Application Registration in the excise duty." Head, not later than within 7 days in writing confirms the registration of the entity on the document "Confirmation of registration application in the field of excise duty". A copy of the confirmation should be sent by fax to number 58 532 11 33 or e-mail address firstname.lastname@example.org or post to the address of ADNF before placing the first order for products exempt from excise duty.
Confirmation is sufficient to send only once. ADNF will archive received confirmation.
2) Submit an order.
Order on excise goods exempt from excise duty because of their purpose, must be submitted in writing on the order form according to the formula. It is not required, as was previously the case, a statement of how consumption, there is also no need to send in the original order. For ordering information should be given to allocate entitlement to release the product from excise duty.
HydroWork 46 / barrel 205 L / 4 pcs. = 820 l – hydraulic oil - for flooding hydraulic press.
The order must be signed clearly bear their names or the seal, and the seal of the company.
3) Time of delivery.
The term of delivery will be confirmed each time a person has signed a contract on the date of the order.
4) Records of excise goods exempt from excise duty.
Each business entity with excise exempt, is obliged to keep records of these products.
The records should include:
- Data on the product released: description of the product, its CN code, the number and type of packaging, the legal basis made exempt from excise duty;
- The date of receipt of the goods exempted;
- The address of the receipt of the goods exempted;
- Date and number of the identifying document delivery products covered by the exemption from excise duty;
- The actual quantity (in liters) of products exempt from excise duty provided from a tax warehouse Snergy Oil, or by the intermediary;
- The date of consumption of exempt;
- The total quantity of the products used by CN codes calculated cumulatively since the beginning of the calendar year.
Data required to keep records will be on the "Document Delivery of products exempt from excise duty", which the recipient will receive together with the goods. Records may be kept in paper or electronic form prior written notice to the competent head of the Customs Office on the form of its conduct. Card records kept in paper form shall be stapled and must be marked with the seal of the competent customs office before filling.
5) Confirmation of receipt of physical goods.
Each delivery of products exempt from excise duty, in addition to commercial documents will be attached "Document Delivery of products exempt from excise duty." Document Delivery will be accompanied by two copies, one for you, in order to join the register. The second, after confirmation of receipt of physical goods, should be immediately sent to the office ADNF by registered mail in the original. The document shall be stamped with the date of receipt, the company stamp and signed legibly by the person representing the entity.
In the case of illegible signature it is necessary to use a stamp registered.
Possession by ADNF original document delivery is the basis for the release of the occupied amount of the excise security and end the suspension of excise duty and causes the extinction of tax liability.
Feel free to contact: