TITLE VII - Excise duties and other special charges

CHAPTER I - Harmonised excise duties

SECTION 1 - General provisions

ART. 162*) - Scope of application

    The harmonised excise duties are special consumption duties which are payable to the state budget for the following products derived from domestic production or from import:

    a) beer;

    b) wines;

    c) fermented beverages, other than beer and wines;

    d) intermediary products;

    e) ethyl alcohol;

    f) processed tobacco;

    g) energetic products;

    h) electricity.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 162 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 163*) - Definitions

    For the purpose the this title the following definitions shall be used:

    a) excisable products shall be the products provided in Article 162;

    b) production of excisable products means any operation whereby these products are produced, processed or modified in any form;

    c) fiscal warehouse means the place approved by the customs authority according to the customs legislation in force;

    d) customs warehouse means the place approved by the customs authority according to the Law No 86/2006 on the Romanian Customs Code;

    e) authorised warehouse keeper means a natural or legal person authorised by the competent tax authority, in exercising its activity, to produce, transform, hold, receive and dispatch excisable products within a fiscal warehouse;

    f) suspensive procedure means a fiscal arrangement according to which the payment of excise duties is suspended for the period of production, transformation, security and movement of products;

    g) accompanying administrative document for goods - AAC - means a document which must be used when moving excisable products under a suspensive procedure;

    h) simplified accompanying document - SAD - means a document that must be used must be used for intra-Community movement of excisable products with paid excise duties;

    i) CN code means the tariff position, tariff sub-position or tariff code, as provided in the Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in force as of 19 October 1992, and in case of energetic products, in force as of 1 January 2002. Whenever there are changes in the Combined Nomenclature of the Common Customs Tariff, the correspondence between the CN codes provided in this title with the new CN codes shall be carried out according to the provisions of the norms;

    j) registered operator means the natural or legal person authorised to receive for carrying out its economic activity products subject to excise duties under a suspensive procedure, coming from other Member States of the European Union; this operator may not possess or dispatch products under a suspensive procedure;

    k) non-registered operator means the natural or legal person authorised while carrying out its profession to receive occasionally products that are subject to excise duties under a suspensive procedure and that come from other Member States of the European Union; such operator can not hold or dispatch products under a suspensive procedure.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 163 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 163^1*) - The Community

    (1) The provisions of Chapter I of this title shall apply within the Community territory, as defined for each Member State of the Treaty establishing the European Economic Community and mostly in Article 227, except for the following national territory:

    a) for the Federal Republic of Germany: Heligoland Island and Busingen territory;

    b) for the Italian Republic: Livigno, Campione d'Italia and Italian waters of Lake Lugano;

    c) for the Kingdom of Spain: Ceuta, Melilla and Canary Islands;

    d) for the French Republic: overseas territories.

    (2) The operations coming from or having as destination:

    a) the Principality of Monaco, shall be treated as operations coming from or having as destination the French Republic;

    b) Jungholz and Mittelberg (Kleines Walsertal), shall be treated as operations coming from or having as destination the Federal Republic of Germany;

    c) Man Island, shall be treated as operations coming from or having as destination the United Kingdom of Great Britain and Northern Ireland;

    d) San Marino, shall be treated as operations coming from or having as destination the Italian Republic.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 163^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 164*) - Chargeable event

    The products provided in Article 162 shall be subject to excise duties at the time of their production on the Community territory or at the moment of their import to this territory.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 164 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 165*) - Chargeability

    The excise duty shall be chargeable at the moment of the release for consumption or when losses or shortages of excisable products are discovered.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 165 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 166*) - Release for consumption

    (1) Within the meaning of the present title, release for consumption means:

    a) any exit, including occasional exit, of excisable products from a suspensive procedure;

    b) any production, including occasional production, of excisable products outside a suspensive procedure;

    c) any import, including occasional import, of excisable products - except for electricity, natural gas, coal or coke -, if the excisable products are not placed under a suspensive procedure;

    d) the use of excisable products within a fiscal warehouse, different than the use as raw material;

    e) any possession outside a suspensive procedure of excisable products which have not been introduced in the system of excise duties, in accordance with the present title;

    f) receipt, by a registered or not registered operator, of excisable products, moved from a fiscal warehouse from another Member State of the European Union.

    (2) Release for consumption shall also be the possession for commercial purposes by a trader of excisable products, that were released for consumption in another Member State or were imported from another Member State and for which the excise duty was not paid in Romania.

    (3) The movement of excisable products from the fiscal warehouse, under the conditions provided in Section 5 of the present title and according to the norms, shall not be considered a release for consumption if the movement is carried out to:

    a) another fiscal warehouse in Romania or another Member State;

    b) an operator registered in another Member State;

    c) an operator not registered in another Member State;

    d) a country outside the Community territory.

    (4) The destruction of excisable products from a fiscal warehouse, owing to accidental situations or force majeure or to the failure to meet the legal marketing conditions, under the terms established by order of the Ministry of Public Finance, shall not be considered a release for consumption.

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    *) 1. We reproduce further the provisions of Article 2 of the Order of the Minister of Economy and Finance No 2463/2007:

    "ART. 2

    For the purpose of the provisions of paragraph (4) of Article 166 of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, the destruction of excisable products - carried out under a system of provision of services in a fiscal warehouse from another Member State -, due to some accidental cases or force majeure or to the failure to satisfy the legal conditions of sale which took place in the fiscal warehouse where production was carried out shall not be regarded as release for consumption for the fiscal warehouse from Romania. The evidence in this case is represented by a document certified by the competent authority of the Member State where the producing fiscal warehouse is located."

    2. According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 166 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 167*) - Import

    (1) Within the meaning of the present title, import means any entry of excisable products from outside the Community territory, except for:

    a) the placement of imported excisable products under a customs suspensive procedure in Romania;

    b) the destruction of excisable products under the supervision of the customs authority;

    c) the placement of excisable products in free zones, free warehouses or free harbours, under the conditions provided in the customs legislation in force.

    (2) The following shall also considered to be imports:

    a) the removal of an excisable product from a customs suspensive procedure, in case the product stays in Romania;

    b) the use for personal purposes in Romania of excisable products placed under a suspensive customs procedure;

    c) the occurrence of any other event which generates an obligation to pay the excise duties upon the entry of excisable products from outside the Community territory.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 167 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 168*) - Production and possession under a suspensive procedure

    (1) The production of excisable products outside the fiscal warehouse shall be prohibited.

    (2) The possession of an excisable product outside the fiscal warehouse shall be prohibited, if the excise duty for such product has not been paid.

    (3) The provisions of paragraphs (1) and (2) shall not apply for beer, wines and fermented beverages, other than beer and wines, produced in individual households for own consumption.

    (4) The provisions of paragraphs (1) and (2) shall not apply for electricity, natural gas, coal and coke.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 168 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 2 - Excisable products

ART. 169*) - Beer

    (1) Within the meaning of the present title, beer means any product included in CN code 2203 00 or any product which contains a mixture of beer and a non-alcoholic beverage, included in CN code 2206 00, and which in either case has an alcohol concentration of more than 0.5% by volume.

    (2) Reduced specific excise duties shall apply for beer produced by small independent producers which own production facilities with a nominal capacity which does not exceed 200 000 hl/year. The same arrangement shall apply for the beer coming from the small independent producers with a nominal capacity which does not exceed 200 000 hl/year.

    (3) Each warehouse keeper authorised as producer of beer shall have the obligation to submit to the competent tax body, no later than 15 January of each year, a statement on its own responsibility regarding the production capacities of that person, according to the provisions of the norms.

    (4) All economic operators small producers which cumulatively satisfy the following conditions shall benefit from the reduced level of excise duties: they are economic operators which are producers of beer and which are, from a legal and economic viewpoint, independent from any other economic operator, which is producer of beer; they use physical plants which are separate from other breweries; they use production spaces which differ from those of any other economic operator, which is producer of beer, and they do not operate under a production license of another economic operator, which is producer of beer.

    (5) In case a warehouse keeper, which is authorised to produce beer and which benefits from a reduced level of excise duties, increases the production capacity by the acquisition of new capacities or the extension of existing capacities, such person shall notify in writing the competent tax body about the amendments occurred, shall calculate and pay to the state budget the excise duties in the amount which corresponds to the new production capacity, beginning with the month following immediately the month in which it was put into operation, according to the provisions of the norms.

    (6) The beer produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that it is not sold.

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    *) 1. According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 169 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

    2. We reproduce further the provisions of Article II and of Article III of the Law No 343/2009:

    "ART. II

    The producers of beer which meet the conditions provided in Article 169 (4) of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, and which own manufacturing plants with a nominal capacity exceeding 200 000 hl/year, but which estimate during 2009 an annual production below 200 000 hl/year, shall benefit by the reduced specific excise duty provided the competent fiscal authority is notified within 15 days as of the date of entry into force of this law, according to the terms of the Methodological Norms of application of the Law No 571/2003 on the Fiscal Code, approved by the Government Decision No 44/2004. For the excise paid until the date when the notification is submitted the difference of excise duty shall be returned under the terms of the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented. In view of emphasising the fiscal obligations paid in excess as specific excise duty, producers of beer shall be bound to submit, with the competent fiscal authority, rectifying declarations for each of the declaration periods when they performed the payment of the specific excise duty.

    ART. III

    The producers of beer which during the year prior to the entry into force of this law met the requirements provided in Article 169 (4) of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, and which owned manufacturing plants with a nominal capacity exceeding 200 000 hl/year, but which had an annual production below 200 000 hl/year, may request within 15 days as of the date of entry into force of this law the return of the difference between the paid specific excise duty and the reduced specific excise duty. The amounts representing the excise difference shall be returned under the terms of the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, based on the control act which will individualize these amounts."

ART. 170*) - Wines

    (1) Within the meaning of the present title, wines are:

    a) still wines, which include all products which are included in CN codes 2204 and 2205, with the exception of sparkling wine as defined in letter b), and which:

    1. have an alcohol concentration of more than 1.2% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation; or

    2. have an alcohol concentration of more than 15% by volume, but not more than 18% by volume, they were obtained without any enrichment, provided that the alcohol contained in the final product results entirely from fermentation.

    b) sparkling wines, which include all products which are included in CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205, and which:

    1. are present in bottles which are closed by mushroom stoppers which are fixed by the aid of connections or which are under pressure due to carbon dioxide in solution equal to or greater than 3 bars; and

    2. have an alcohol concentration of more than 1.2% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    (2) The wine produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that it is not sold.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 170 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 171*) - Fermented beverages other than beer and wines

    (1) Within the meaning of the present title, the fermented beverages, other than beer and wines, means:

    a) other still fermented beverages, which are included in CN codes 2204 and 2205 and which are not specified in Article 170 and all products included in CN code 2206 00, with the exception of other sparkling fermented beverages, as defined in letter b), and any product provided in Article 169, and which has:

    1. an alcohol concentration of more than 1.2% by volume, but not more than 10% by volume; or

    2. an alcohol concentration of more than 10% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    b) other sparkling fermented beverages, which are included in CN codes 2206 00 31, 2206 00 39, 2204 10, 2204 21 10, 2204 29 10 and 2205, which are not covered by Article 170 and which are present in bottles which are closed by mushroom stoppers which are fixed by the aid of connections or which are under pressure due to carbon dioxide in solution equal to or greater than 3 bars, and which:

    1. have an alcohol concentration of more than 1.2% by volume, but not more than 13% by volume; or

    2. have an alcohol concentration of more than 13% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    (2) The fermented beverages, other than beer and wines, produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that they are not sold.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 171 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 172*) - Intermediate products

    (1) Within the meaning of the present title, intermediate products means all products which have an alcohol concentration of more than 1.2% by volume, but not more than 22% by volume, and which are included in CN codes 2204, 2205 and 2206 00, but not covered by Articles 169 - 171.

    (2) An intermediate product shall also be any still fermented beverage specified in Article 171 (1) a), which has an alcohol concentration of more than 5.5% by volume and which does not result entirely from fermentation, and any sparkling fermented beverage specified in Article 171 (1) b), which has an alcohol concentration of more than 8.5% by volume and which does not result entirely from fermentation.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 172 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 173*) - Ethyl alcohol

    (1) Within the meaning of the present title, ethyl alcohol means:

    a) all products which have an alcohol concentration of more than 1.2% by volume and which are included in CN codes 2207 and 2208, even when such products are part of a product which is included in another chapter of the Combined Nomenclature;

    b) products which have an alcohol concentration of more than 22% by volume and which are included in CN codes 2204, 2205 and 2206 00;

    c) plum brandy and fruit brandies;

    d) any other product in solution or not which contains potable spirits.

    (2) The plum brandy and fruit brandies destined to personal consumption of the individual households, within the limit of a quantity equivalent to 250 litres of product at the most for each individual household/year, with an alcohol concentration of 100% by volume, shall be exempt from the payment of excise duties.

    (3) For the ethyl alcohol produced in small distilleries, with a production not exceeding 10 hectolitres pure alcohol/year, the specific reduced excise duties shall apply.

    (4) The small distilleries legally and economically independent from other distillery that do not operate under the product licence of another distillery and that meet the requirements provided in the norms shall benefit by the specific reduced excise duties.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 173 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 174*) - Processed tobacco

    (1) Within the meaning of the present title, processed tobacco shall be:

    a) cigarettes;

    b) cigars and cigarillos;

    c) smoking tobacco:

    1. fine-cut smoking tobacco intended for cigarette rolls;

    2. other smoking tobacco.

    (2) The following shall be considered cigarettes:

    a) rolls of tobacco intended to be smoked as they are and which are not cigars or cigarillos within the meaning of paragraph (3);

    b) rolls of tobacco which may be introduced into a cigarette-paper tube by simple non-industrial handling;

    c) rolls of tobacco which may be wrapped in cigarette paper by simple non-industrial handling;

    d) any product which consists partly of substances other than tobacco, but which observe the criteria in letters a), b) or c).

    (3) The following shall be cigars or cigarillos if they may be smoked as they are:

    a) rolls of tobacco which contain natural tobacco;

    b) rolls of tobacco which have an outer wrapper of natural tobacco;

    c) rolls of tobacco which have a fine threshed blend filler, an outer wrapper of the normal colour of a cigar, which covers the product in full, including the filter, but excluding the mouthpiece, if this is the case, and a binder, provided that:

    1. the wrapper and binder are from reconstituted tobacco;

    2. the unit weight of the roll of tobacco, excluding the filter or mouthpiece, is not less than 1.2 grams; and

    3. the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar;

    d) rolls of tobacco which have a fine threshed blended filler, an outer wrapper of the normal colour of a cigar and from reconstituted tobacco, which covers the product in full, including the filter but excluding the mouthpiece, if this is the case, provided that:

    1. the unit weight of the roll, excluding the filter and mouthpiece, is equal to or more than 2.3 grams; and

    2. the circumference of the roll of tobacco over at least one-third of the length is not less than 34 millimetres;

    e) any product which consists partly of substances other than tobacco if the product satisfies the criteria in letters a), b), c) or d) and the product has a wrapper of natural tobacco, a wrapper and binder of reconstituted tobacco, or a wrapper of reconstituted tobacco.

    (4) The following shall be considered smoking tobacco:

    a) tobacco which has been cut or minced in another manner, twisted or pressed into pieces and which can be smoked without subsequent industrial processing;

    b) tobacco waste processed for retail sale which is not mentioned in paragraph (2) and (3);

    c) any product which consists partly of substances other than tobacco if the product satisfies the criteria in letters a) or b).

    (5) The following shall be considered fine-cut smoking tobacco intended for cigarette rolls:

    a) smoking tobacco, as defined in paragraph (4) for which more than 25% of the weight of the tobacco particles have a cut width of less than 1 millimetre;

    b) smoking tobacco for which more than 25% of weight of the tobacco particles have a cut width of more than 1 millimetre, if the smoking tobacco is sold or intended to be sold for the rolling of cigarettes.

    (6) *** Repealed

    (7) For the application of the excise duties, a roll of tobacco specified in paragraph (2) shall be considered as two cigarettes - when its length, excluding the filter and mouthpiece, is more than 9 centimetres, but not more than 18 centimetres; as three cigarettes - when its length, excluding the filter and mouthpiece is more than 18 centimetres, but not more than 27 centimetres, and so forth.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 174 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 175*) - Energetic products

    (1) Within the meaning of the present title, energetic products shall be:

    a) products with CN code from 1507 to 1518, if they are meant for use as fuel for heat or motor fuel;

    b) products with CN codes 2701, 2702 and from 2704 to 2715;

    c) products with CN codes 2901 and 2902;

    d) products with CN code 2905 11 00, that are not obtained synthetically, only if they are meant for use as fuel for heat or motor fuel;

    e) products with CN code CN 3403;

    f) products with CN code 3811;

    g) products with CN code 3817;

    h) products with CN code 3824 90 99, if they are meant for use as fuel for heat or motor fuel.

    (2) Only the following energetic products shall fall under the provisions of sections 4 and 5 of Chapter I of this title:

    a) products with CN code from 1507 to 1518, if they are meant for use as fuel for heat or motor fuel;

    b) products with CN codes 2707 10, 2707 20, 2707 30 and 2707 50;

    c) products with CN codes from 2710 11 to 2710 19 69. For products with CN codes 2710 11 21, 2710 11 25 and 2710 19 29, the provisions of Section 5 shall only apply to the bulk commercial movement;

    d) products with CN code 2711, except for 2711 11, 2711 21 and 2711 29;

    e) products with CN code CN 2901 10;

    f) products with CN code CN 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;

    g) products with CN code CN 2905 11 00, that are not obtained synthetically, only if they are meant for use as fuel for heat or motor fuel;

    h) products with CN code 3824 90 99, if they are meant for use as fuel for heat or motor fuel.

    (3) The energetic products for which excise duties are payable shall be:

    a) leaded petrol within CN codes 2710 11 31, 2710 11 51 and 2710 11 59;

    b) unleaded petrol within CN codes 2710 11 41, 2710 11 45 and 2710 11 49;

    c) gas oil within CN codes 2710 19 41 to 2710 19 49;

    d) kerosene with codes CN 2710 19 21 and 2710 19 25;

    e) liquid petroleum gas within CN codes 2711 12 11 up to 2711 19 00;

    f) natural gas within CN codes 2711 11 00 and 2711 21 00;

    g) black oil with CN codes from 2710 19 61 to 2710 19 69;

    h) coal and coke with CN codes 2701, 2702 and 2704.

    (4) The energetic products, other than those in paragraph (3), shall be subject to excise duties if they are intended for use, offered for sale or used as fuel or motor fuel. The level of the excise duty shall be fixed depending on the destination at the level applicable to the equivalent fuel for heating or motor fuel.

    (5) Besides the excisable products specified in paragraph (1), any product intended for use, offered for sale or used as motor fuel or as additive or to increase the final volume of motor fuels shall be excised at the equivalent level of motor fuel.

    (6) Besides the energetic products provided in paragraph (1), any other product except for peat, intended for use, offered for sale or used for heating shall be excised with the excise duty applicable to the equivalent energetic product.

    (7) The consumption of energetic products within the place of production of energetic products shall not be considered a release for consumption when it is effected for the production purposes. When such consumption is effected for purposes other than production and particularly for the propulsion of vehicles, then it shall be considered a release for consumption.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 175 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 175^1 - Natural gas

    (1) The natural gas shall be subject to excise duties and the excise duty shall become chargeable at the time of supply of such product by the authorised suppliers according to the law, directly to the end users.

    (2) The economic operators in the field of natural gas shall be obliged to register with the competent tax body, under the terms provided in the norms.

ART. 175^2 - Coal and coke

    (1) The coal and coke shall be subject to excise duties and the excise duty shall become chargeable at the time of supply of such product by the extraction and production companies.

    (2) The companies of coal extraction and those of coke production, as operators of excisable products, shall be obliged to register with the competent tax body, under the terms provided in the norms.

ART. 175^3 - Electricity

    (1) For the purpose of this title, electricity shall be the product with CN code 2716.

    (2) The electricity shall be subject to excise duties and the excise duty shall become chargeable at the time of invoicing the electricity supplied to the end users.

    (3) There shall not be regarded as release for consumption the electricity consumption destined to the production of electricity, combined production of electricity and heat, as well as the consumption used for maintaining the capacity of production, of transport and of distribution of electricity, within the limits established by the National Authority of Regulation in the Field of Electricity.

    (4) The economic operators authorised in the field of electricity shall be obliged to register with the competent tax body, under the terms provided in the norms.

ART. 175^4 - Exceptions

    (1) The following shall be exempt from the payment of excise duties:

    1. heat resulted and products with CN codes 4401 and 4402;

    2. the following uses of energetic products and electrical energy:

    a) energetic products used for other purposes than as motor fuel or fuel for heating;

    b) dual use of energetic products;

    A energetic product is subject to dual use when used as fuel for heating and for other purposes than for motors or for heating. The use of energetic for chemical reduction and in the electrolytic and metallurgic processes shall be regarded as dual use;

    c) the electricity used mainly for chemical reduction purposes and in the electrolytic and metallurgic processes;

    d) electricity, when it is more than 50% of the cost of a product, according to the provisions of the norms;

    e) mineralogical processes, according to the provisions in the norms.

    (2) The following shall not be regarded as production of energetic products:

    a) operations during which small quantities of energetic products are obtained by accident, according to the provisions of the norms;

    b) operations whereby the user of an energetic product makes possible its re-use within its company, provided that the excise duty already paid for such product is not lower than the excise duty that might be payable, if the energetic product re-used is likely to be taxed;

    c) an operation consisting of the mixture - outside a production place or a fiscal warehouse - of energetic products with other energetic products or other materials, provided that:

    1. the excise duties on the components have been previously paid; and

    2. the amount paid is not smaller than the amount of the excise duty that might be applied on the mixture.

    (3) The condition provided in paragraph (1) c) point 1 shall not apply if such mixture is exempt for a specific use.

SECTION 3 - Level of excise duties

ART. 176 - Duty rates

    (1) The level of the excise duties harmonised during 2007 - 2010 shall be the one provided in Annex 1 that is an integral part of this title.

    (2) The level of excise duties provided at numbers 5 - 9 shall also include the contribution for financing certain health costs provided in title XI of the Law No 95/2006 on the reform in the field of health. The amounts related to this contribution shall be transferred in the account of the Ministry of Public Health.

    (3) For energetic products for which the level of excise duties is established at 1 000 litres, the volume shall be measured at a temperature of 15 Celsius degrees.

    (4) For the gas fuel destined for agricultural use a reduced excise duty shall be applied.

    (5) The level and conditions for applying the reduced excise duty shall be established by Government decision, at the proposal of the Ministry of Public Finance.

ART. 177 - Calculation of duty on cigarettes

    (1) For cigarettes, the excise duty payable shall equal the sum of the specific excise duty and the ad valorem excise duty, but no less than 91% of the excise duty related to the cigarettes in the most successfully sold price category, and which represents the minimum excise duty. When the sum of the specific excise duty and the ad valorem excise duty is less than the minimum excise duty, the minimum excise duty shall be paid.

    (1^1) Twice a year, by order of the minister, Ministry of Public Finance shall establish the level of the minimum excise duty depending on the evolution of the excise duty related to cigarettes in the most successfully sold price category.

    (2) The specific excise duty shall be calculated in the equivalent in Euros for 1.000 cigarettes.

    (3) The ad valorem excise duty shall be calculated by applying the legally established percentage to the maximum retail sales price.

    (4) The maximum retail sales price shall be the price whereby the product is sold to persons other than traders and which includes all taxes and duties.

    (5) The maximum retail sales price for any brand of cigarettes shall be established by the person which produces the cigarettes in Romania or which imports the cigarettes, and which is brought to the public knowledge in accordance with requirements provided in norms.

    (6) The sale, by any person, of cigarettes for which maximum retail sales prices have not been established and declared shall be prohibited.

    (7) The sale, by any person, of cigarettes at a price which exceeds the maximum retail sales price declared shall be prohibited.

SECTION 4 - Warehouse procedure

ART. 178*) - General rules

    (1) The production and/or storage of excisable products, where the excise duty has not been paid, may take place only in a fiscal warehouse.

    (2) A fiscal warehouse may be used only for the production and/or storage of excisable products.

    (3) A fiscal warehouse may not be used for the retail sale of excisable products.

    (4) The possession of excisable products outside a fiscal warehouse, for which no proof of the payment of excise duties may be made, shall bring about the payment of excise duties.

    (5) The fiscal warehouses which supply energetic products to airplanes and vessels or which supply excisable products from duty-free shops, under the terms provided in the norms shall be excepted from the provisions of paragraph (3).

    (6) The small still wine producers that make an average of less than 600 hl of wine per year shall be exempt from the provisions of paragraph (1).

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 178 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 179*) - Application for authorisation of the fiscal warehouse

    (1) A fiscal warehouse may operate only on the basis of a valid authorisation issued by the competent tax authority.

    (2) In order to obtain authorisation so that a place operates as a fiscal warehouse, the person which intends to be the authorised warehouse keeper for such place must submit an application to the competent tax authority in the form and manner provided in norms.

    (3) The application must contain information and must be accompanied by documents relating to:

    a) the location and nature of the place;

    b) the types and quantity of excisable products estimated to be produced and/or stored during one year;

    c) the identity and other information regarding the person which is going to carry on the activity as the authorised warehouse keeper;

    d) the capacity of the person which is going to be the authorised warehouse keeper to satisfy the requirements provided in Article 183.

    (4) The provisions of paragraph (3) shall be adjusted according to the specific activity that is going to be carried out in the fiscal warehouse, according to the indications in the norms.

    (5) A person which intends to be an authorised warehouse keeper shall also submit a copy of the administration contract or ownership documents of the head office where the place is located.

    (6) A person which expressly indicates the intention to be an authorised warehouse keeper for several fiscal warehouses may submit to the competent tax authority a single application. The application shall be accompanied by the documents provided in the present title related to each location.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 179 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 180*) - Conditions for authorisation

    The competent tax authority shall issue a fiscal warehouse authorisation for a place, only if the following conditions are satisfied:

    a) the place is going to be used for the production, bottling, packaging, receipt, possession, storage and/or dispatch of excisable products. In case of a place which is going to be authorised only as a fiscal warehouse for storage, the quantity of stored excisable products must be greater than the quantity provided in the norms, differentiated depending on the group of stored products and by the related potential excise duties;

    b) the place is located, built, and equipped so as to prevent the removal of excisable products from such place without the payment of excise duties, according to the norms;

    c) the place may not be used for the retail sale of excisable products;

    d) in case of a natural person which is going to carry on the activity as authorised warehouse keeper, such person must not have been convicted in a final manner for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking in Romania or in any of the foreign states in which such person had domicile/residence during the previous 5 years, he must not have been convicted for one of the offences governed by the present code, by the Government Ordinance No 92/2003 on the Fiscal Procedure Code, republished, as subsequently amended and supplemented, by the Law No 86/2006 on the Romanian Customs Code, by the Law No 241/2005 on the prevention and combating of tax evasion, by the Law on accounting No 82/1991, republished, by the Law No 31/1990 on trading companies, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented;

    e) in case of a legal person which is going to carry on the activity as authorised warehouse keeper, the administrators of such legal person must not have been convicted in a final manner for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking in Romania or in any foreign state in which such person had domicile/residence during the previous 5 years, he must not have been convicted for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law on accounting No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented;

    f) the person which is going to carry on the activity as authorised warehouse keeper must prove that it can satisfy the requirements provided in Article 183.

    (2) The provisions of paragraph (1) shall be adjusted accordingly per groups of excisable products and categories of warehouse keepers, according to the indications in the norms.

    (3) The places related to the state reserve and to the mobilisation reserve shall be assimilated to the fiscal warehouses, according to the provisions of the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 180 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 181*) - Authorisation of fiscal warehouse

    (1) The competent tax authority shall notify in writing the authorisation of a fiscal warehouse, within 60 days after the date of submission of the complete documentation of authorisation.

    (2) The authorisation shall contain the following:

    a) identification elements of the authorised warehouse keeper;

    b) description and location of the place of the fiscal warehouse;

    c) the type of excisable products and the nature of the activity;

    d) the maximum storage capacity, in case of fiscal warehouses used only for storage operations;

    e) the level of the guarantee;

    f) the period of validity for the authorisation;

    g) any other relevant information for the authorisation.

    (3) In case of a fiscal warehouse authorised for storage, the maximum storage capacity of the proposed fiscal warehouse shall be determined with the common assent of the competent tax authority, in accordance with the indications in the norms. Once determined, such capacity shall not be exceeded under the conditions of the existing authorisation. If such storage capacity exceeds the maximum established by the authorisation, then it shall be necessary to request approval for the changed circumstances within 15 days of changing the initial storage capacity.

    (4) The competent tax authority may modify the authorisations.

    (5) In order to modify an authorisation, the competent tax authority must inform the authorised warehouse keeper of the proposed amendment and the reasons for such action.

    (6) An authorised warehouse keeper may request the competent tax authority to modify an authorisation, under the conditions provided in the norms.

    (7) The authorisation procedure of the fiscal warehouse shall not fall within the scope of the legal provisions on the procedure of tacit consent.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 181 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 182*) - Rejection of application for authorisation

    (1) The rejection of an authorisation application shall be communicated in writing together with the reasons for this decision.

    (2) In case the competent tax authority rejects an application for the authorisation of a place as a fiscal warehouse, the person which submitted the application may appeal against the decision, according to the provisions of legislation in force.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 182 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 183*) - Obligations of the authorised warehouse keeper

    (1) Any authorised warehouse keeper shall have the obligation to satisfy the following requirements:

    a) to deposit with the competent tax authority, if it is considered necessary, a guarantee in case of the production, transformation and possession of excisable products, as well as an obligatory guarantee for the circulation of such products, under the conditions established by norms;

    b) to install and maintain any locks, seals, measurement instruments or other similar adequate devices, necessary to ensure the security of the excisable products placed in the fiscal warehouse;

    c) to keep accurate and updated records regarding the raw materials, works in progress and finished excisable products, produced in or received at the fiscal warehouses and dispatched from the fiscal warehouses, and to provide adequate records upon the request of the competent tax authority;

    d) to maintain an adequate system for the control of the stocks in the fiscal warehouse, including management, accounting and security system;

    e) to ensure for the competent tax authority access to any area of the fiscal warehouse, at any time while the fiscal warehouse is in operation and at any time while the fiscal warehouse is open for the receipt or dispatch of products;

    f) to present excisable products for inspection by the competent tax authority, upon their request;

    g) upon the request of the competent tax authority, to provide without charge an office within the fiscal warehouse;

    h) to investigate and report to the competent tax authority any loss, shortage or other irregularity relating to excisable products;

    i) to notify the competent tax authority about any proposed extension or amendment of the structure of the fiscal warehouse, as well as a method of operation in such fiscal warehouse which may affect the amount of the guarantee determined according to letter a);

    j) to notify the competent tax authority about any modification brought to the initial data based on which the warehouse keeper authorisation was issued, within 30 days from the date when the modification was registered;

    k) *** Repealed

    l) to comply with other requirements imposed by norms.

    (2) The provisions of paragraph (1) shall be adjusted accordingly per groups of excisable products and categories of warehouse keepers, as indicated in the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 183 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 184*) - Regime of transfer of authorisation

    (1) Authorisations shall be issued only for the appointed authorised warehouse keeper and are not transferable.

    (2) When a place is sold, the authorisation shall not be transferred automatically to the new owner. The new possible authorised warehouse keeper must submit an application for authorisation.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 184 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 185*) - Cancellation, revocation or suspension of authorisation

    (1) The competent tax authority may revoke the authorisation for a fiscal warehouse when it was supplied with inaccurate or incomplete information in relation with the authorisation of the fiscal warehouse.

    (2) The competent tax authority shall revoke an authorisation for a fiscal warehouse in the following situations:

    a) in case of an authorised warehouse keeper, which is a natural person, if:

    1. the person dies;

    2. the person is convicted by a final court decision, in Romania or in a foreign state, for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking, or for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented;

    3. the activity pursued goes into bankruptcy or liquidation;

    b) in case of an authorised warehouse keeper, which is a legal person, if:

    1. a bankruptcy or liquidation procedure was initiated with respect to the legal person; or

    2. any of the administrators of the legal person is convicted by a final judicial decision in Romania or in a foreign state for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking, of for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented;

    c) the warehouse keeper does not comply with any of the requirements provided in Article 183 of Articles 195 - 198;

    d) when the warehouse keeper concludes a sale contract for such place;

    e) for the situation provided in paragraph (9);

    f) during a continuous period of at least 6 months, the quantity of excisable products stored in the fiscal warehouse is less than the quantity provided in norms, based on Article 180 (1) a).

    (3) The competent tax authority shall revoke an authorisation for a fiscal warehouse also in case a final and irrevocable court decision was delivered for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented.

    (4) At the proposal of the control bodies, the competent tax authority shall suspend the authorisation for a fiscal warehouse as follows:

    a) for a period of 1 - 6 months, in case it was found that one of the contraventional facts which bring about the suspension of authorisation was committed;

    b) until the final settlement of the criminal case in case a criminal action was initiated for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented.

    (5) The decision whereby the competent tax authority decides to suspend, revoke or cancel an authorisation for a fiscal warehouse must be notified also to the warehouse keeper which holds the authorisation.

    (6) A dissatisfied authorised warehouse keeper may contest a decision of suspension, revocation or cancellation of an authorisation for a fiscal warehouse, according to legislation in force.

    (7) The decision for the suspension, revocation or cancellation of the authorisation for a fiscal warehouse shall produce effects from the date of notification or from another date included therein, as applicable.

    (8) A contestation against a decision of suspension, revocation or cancellation of an authorisation for a fiscal warehouse shall suspend the legal effects of the decision during the settlement of the contestation within the administrative proceedings.

    (9) In case an authorised warehouse keeper wishes to renounce to the authorisation for a fiscal warehouse, it shall be obliged to notify this in writing to the competent tax authority, at least 60 days prior to the date when the renunciation produces its effects.

    (10) In case the authorisation is cancelled, the application for a new authorisation may be submitted only after a period of at least 5 years from the date of cancellation.

    (11) In case the authorisation is revoked, the application for a new authorisation may be submitted only after a period of 6 months as from the date when it was revoked.

    (12) The authorised warehouse keepers, the authorisation of which has been suspended, revoked or cancelled and which hold stocks of products excisable on the date when the authorisation was suspended, revoked or cancelled, may sell the products registered in the stocks - raw materials, semi-products, finished products - only with the agreement of the competent tax authority, under the terms of provided by the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 185 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 4^1 - Registered operator and non-registered operator

ART. 185^1*) - Registered operator

    (1) The registered operator, before the receipt of products, must be registered with the competent tax authority, under the terms provided in the norms.

    (2) The registered operator must comply with the following requirements:

    a) to guarantee the payment of excise duties under the terms set by the competent tax authority;

    b) to keep records of the supplies of products;

    c) to present the products whenever the control bodies require so;

    d) to accept any monitoring or check of the stocks.

    (3) For the registered operators, the excise duty shall become chargeable at the time of products receipt.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 185^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 185^2*) - Non-registered operator

    (1) The non-registered operator shall have the following obligations:

    a) to give a statement at the competent tax authority, before the products are dispatched to the authorised warehouse keeper and to secure the payment of excise duties, under the terms provided by the norms;

    b) to pay the excise duty in the working day immediately following the one when the products were received;

    c) to accept any control that allows the competent tax authority to make sure that the products are received and the related excise duties are paid.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 185^2 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 5 - Movement and receipt of excisable products under a suspensive procedure

ART. 186*) - Movement of excisable products under a suspensive procedure

    (1) The warehouse keepers authorised by the competent tax authorities of a Member State shall be recognised as authorised both for the national movement and for the intra-Community movement of excisable products.

    (2) The excise duty shall be suspended during the movement of an excisable product if the following requirements are satisfied:

    a) the movement takes place between:

    1. two fiscal warehouses;

    2. a fiscal warehouse and a registered operator;

    3. a fiscal warehouse and a non-registered operator;

    b) the product is accompanied by at least 3 copies of an accompanying administrative document, which satisfies the requirements provided in norms;

    c) the package in which the product is moved has markings on the exterior which identify the type and quantity of the product inside the package;

    d) the container in which the package is moved is properly sealed, according to the provisions of norms;

    e) the competent tax authority received a guarantee for the payment of the excise duties relating to the product.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 186 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 187*) - Accompanying administrative document

    (1) The movement of excisable products under a suspensive procedure shall be permitted only if they are accompanied by the accompanying administrative document. The model of the accompanying administrative document shall be provided in norms.

    (2) In case of movement of excisable products under a suspensive procedure, this document shall be drafted in 5 copies, used as follows:

    a) the first copy shall stay with the fiscal warehouse of dispatch;

    b) copies 2, 3 and 4 of the document shall accompany the excisable product during movement to the fiscal warehouse of receipt, to the registered operator or to the non-registered operator. Upon the arrival of products at the place of destination, these copies must be filled out by the recipient and certified by the competent tax authority, in whose jurisdiction the recipient carries on activity, except as provided in norms. After certification, copy 2 shall be retained by such warehouse, copy 3 shall be transmitted to the consignor and copy 4 shall be transmitted and remain with the competent tax authority of the recipient;

    c) copy 5 shall be transmitted by the fiscal warehouse of dispatch at the moment of the dispatch of the products to the competent tax authority in whose jurisdiction the activity such consignor is pursued.

    (3) The receiving fiscal warehouse, the registered operator or the non-registered operator shall be under the obligation to send to the fiscal warehouse of dispatch copy 3 of the accompanying administrative document, in compliance with the legislation of the Member State of the consignor.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 187 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 188*) - Receipt of excisable products under a suspensive procedure

    For a product under a suspensive procedure which is moved, the excise duty shall continue to be suspended at the moment of the receipt of the product if the following requirements are satisfied:

    a) the excisable product is placed in the fiscal warehouse or dispatched to another fiscal warehouse, according to the requirements provided in Article 186 (2);

    b) the fiscal warehouse of receipt indicates, on each copy of the accompanying administrative document, the type and quantity of each excisable product received, as well as any discrepancies between the excisable products received and the excisable products indicated on the accompanying administrative documents, and it shall sign and date each copy of the document;

    c) the fiscal warehouse of receipt must obtain from the competent tax authority a certification of the accompanying administrative document for the excisable products received, except as provided in norms;

    d) within 15 days after the receipt of the products by the fiscal warehouse of receipt, it shall return copy 3 of the accompanying administrative document to the fiscal warehouse of dispatch.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 188 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 189*) - Regime of excise duties during movement

    (1) In case of any departure from the requirements provided in Articles 186 - 188, the excise duty shall be payable by the person who dispatched the excisable product.

    (2) Any person who dispatched an excisable product under a suspensive procedure shall be exonerated from the obligation to pay the excise duties for such product, if the person receives from the consignee of the product, namely the fiscal warehouse, registered operator or non-registered operator that receives them copy 3 of the accompanying administrative document properly certified.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 189 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 189^1*) - Discharge of the accompanying administrative document

    If the person that dispatched an excisable product under a suspensive procedure does not receive a certified accompanying administrative document within 45 days after the date when the product was dispatched, the person shall be bound to submit the excise statement with the competent authority, within the following 5 days, and shall pay the excise duty for such product, within 7 days of the date of expiration of the term for the receipt of such document.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 189^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 190*) - Movement of energetic products through fixed pipelines

    In case of energetic products which are moved under a suspensive procedure, through fixed pipelines, besides complying with the provisions of Articles 188 and 189, the fiscal warehouse of dispatch shall have the obligation to supply the competent tax authorities, upon their request, with accurate and updated information about the movement of energetic products.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 190 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 191*) - Movement of an excisable product between a fiscal warehouse and a customs office

    (1) In case of movement of an excisable product between a fiscal warehouse from Romania and a customs office of exit from the Community territory or between a customs office of entry the Community territory and a fiscal warehouse from Romania, the excise duty shall be suspended if the conditions provided in norms are satisfied. These conditions shall comply with the principles provided in Articles 186 - 190.

    (2) In case of movement of an excisable product between a fiscal warehouse from Romania and a customs office of exit from the Community territory, the suspensive procedure shall be discharged by the proof issued by the customs office of exit from the Community territory that confirms that the products actually left this territory. This customs office must send back to the consignor the certified copy of the accompanying administrative document addressed to him, within 15 days as of the actual export.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 191 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 191^1*) - Movement of an excisable product under a suspensive procedure after being released for free circulation under a simplified customs procedure

    (1) The movement of excisable products released for a free circulation by an importer which holds a unique authorisation for simplified customs procedure, issued by the competent authority from another Member State, and the products are released for consumption in Romania, may be carried out under a suspensive procedure, if the following conditions are met:

    a) the importer is authorised by the competent authority from its state for the performance of operations with excisable products under a suspensive procedure;

    b) the importer holds a code of excise duties in the Member State of authorisation;

    c) the movement takes place between:

    1. a customs office of entry from Romania and a fiscal warehouse, an operator registered or not registered from Romania;

    2. a customs office of entry in the Community territory located in another Member State participating in the application of the simplified custom procedure and a fiscal warehouse, an operator registered or not registered from Romania, the movement of excisable products being covered by a transit procedure which begins at the frontier;

    3. a customs office of entry in the Community territory located in another Member State not participating in the application of the simplified custom procedure and a fiscal warehouse, an operator registered or not registered from Romania, the movement of excisable products being covered by a transit procedure which begins at the frontier;

    d) the excisable products are accompanied by at least 3 copies of the administrative accompanying document for the situation provided in letter c) point 1 or of the unique administrative document for the situations provided in letter c) point 2 and 3.

    (2) The provisions of paragraph (1) shall also apply in case of an importer registered in Romania which holds a unique authorisation for simplified customs procedure, issued by the customs authority from Romania, and the products are released for consumption in another Member State participating in the application of the simplified customs procedure.

    (3) The destinations of the 3 copies of the accompanying administrative document and of the unique administrative document shall be those provided in the norms relative to Articles 187 and 191 of the Government Decision No 44/2004 for the approval of the Methodological Norms of application of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 191^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192*) - Moment of chargeability of excise duties

    (1) For any excisable product, the excise duty shall become chargeable on the date when the product is released for consumption in Romania.

    (2) An excisable product shall be released for consumption in Romania, under the conditions provided in Article 166.

    (3) In case of losses or shortages, the excise duty for an excisable product shall become chargeable on the date when the loss or shortage of the excisable product is discovered.

    (4) The provisions of paragraph (3) shall not apply and the excise duty shall not be payable if the loss or shortage occurs while the excisable product is under a suspensive procedure and either of the following conditions is satisfied:

    a) the product is not available for use in Romania due to spillage, breakage, fire, flood or other force majeure, but only in case a satisfactory evidence of such event, together with information regarding the quantity of product which is not available for use in Romania, are submitted to the competent tax authority;

    b) the product is not available for use in Romania due to evaporation or other cause which constitutes the natural result of the production, possession or movement of the product, but only in case the quantity of the product which is not available for use in Romania does not exceed limits provided in norms.

    (5) In case of an excisable product which qualifies for an exemption from excise duties, the excise duty shall become chargeable on the date when the product is used for any purpose which is not in accordance with the exemption.

    (6) In case of an energetic product for which the excise duty was not previously chargeable, the excise duty shall become chargeable on the date when the energetic product is offered for sale or actually used as motor fuel or fuel for heating.

    (7) In case of an excisable product for which the excise duty was not previously chargeable and which is stored in a fiscal warehouse for which the authorisation is revoked or cancelled, the excise duty becomes chargeable on the date of revocation or cancellation of the authorisation for the excisable products that may be released for consumption.

    (8) The excise duties shall be calculated at the quota and the rate of exchange in force at the moment when the excise duty becomes chargeable.

    (9) Any person who is in one of the situations provided in paragraphs (3), (5), (6) and (7) shall be bound to submit an excise statement with the competent authority and to pay the excise with 5 days as of the date when it became due.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^1*) - Refunds of excise duties

    (1) For the energetic products contamined or accidentally combined, returned to the fiscal warehouse for recycling, the excise duties paid shall be refunded under the terms of the norms.

    (2) For the alcoholic beverages and tobacco products withdrawn from the market, if their condition or oldness renders them improper for consumption, the paid excise duties may be refunded under the terms of the norms.

    (3) The refunded excise duty may not exceed the amount actually paid.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 5^1 - Lacks and irregularities during intra-Community movement under a suspensive procedure of excisable products

ART. 192^2*) - Lacks found during suspension

    (1) The authorised warehouse keepers shall benefit by the exemption for the losses of the nature of those provided in Article 192 (4), occurred during the intra-Community transport of products under a suspensive procedure. In this case the losses must be proved, according to the rules of the Member State of destination. These exemptions shall also be applied to the registered and non-registered operators during transport under suspensive procedure.

    (2) Notwithstanding the provisions of Article 192^3, in case of lacks, others than losses referred to in paragraph (1) and in case of losses for which the exemptions provided in paragraph (1) are not granted, the excise duty shall be established based on the quotas applicable in such Member States, at the time when the losses - correctly established by the competent tax authorities - occurred or, if necessary, at the time when the loss was registered.

    (3) The lacks referred to in paragraph (2) and the losses not exempt according to the provisions of paragraph (1) shall be, in all cases, indicated by the competent tax authorities on the back of the copy of the administrative accompanying document that shall be returned to the consignor, according the procedure established by the norms.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^2 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^3*) - Irregularities and deviations

    (1) If an irregularity or deviation was committed during movement, also involving the chargeability of excise duties, it shall be payable in the Member State of irregularity or deviation, by the natural or legal person from the country of origin that secured the payment of excise duty for movement, without this impinging over the commencement of the criminal proceedings.

    (2) If the excise duty is paid in another Member State than the state of origin of products, the Member State that collected the excise duties shall inform the competent tax authorities of the country of origin.

    (3) If during the transport it was discovered an irregularity or deviation, but its place of occurrence could not be established, than the deviation shall be regarded as having taken place on the territory of the Member State where it was discovered.

    (4) When the products subjected to excise duties do not arrive to destination and it is impossible to establish the place where the deviation or irregularity occurred, then it shall be considered as committed in the Member State of supply of goods, that shall collect the excise duty with the quota in force on the date of supply of goods, except where, during a period of 4 months as of the date of supply of products, there are produced evidence that ensure the competent tax authorities of the correctness of the transaction or that clear the aspects concerning the place were the deviation or irregularity actually occurred.

    (5) If, before the expiry of the period of 3 years as of the date when the administrative accompanying document was drawn up, the Member State where the deviation or irregularity actually occurred is determined with certainty, such Member State shall collect the excise duty by applying the quota in force on the date when the goods were supplied. In this case the initially paid excise duty shall be refunded immediately after it was produced the proof of collecting the tax.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^3 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 5^2 - Intra-Community movement of products with paid excise duties

ART. 192^4*) - Products with paid excise duties, used for commercial purposes in Romania

    (1) In case the products subject to excise duties, already released for consumption in a Member State, are held for commercial purposes in Romania, the excise duty shall be charged in Romania.

    (2) Commercial purposes shall be all purposes, others than the personal needs of the natural persons.

    (3) The excise duty shall be owed, as the case may be, by the trader in Romania or by the person that receives the products for use in Romania.

    (4) The products provided in paragraph (1) shall move between the Member State where they were released for consumption and Romania accompanied by the simplified accompanying document.

    (5) The trader or the person referred to in paragraph (3) must meet the following requirements:

    a) before the dispatch of products to give a statement to the competent tax bodies relative to the place where they are going to be received and to secure the payment of excise duties;

    b) to pay the excise duties according to the provisions of Article 193;

    c) to accept any controls that allow the competent authorities to confirm the actual receipt of goods and appropriate payment of excise duties.

    (6) In case of products subject to excise duties, already released for consumption in Romania and that are supplied to another Member State, the trader that supplied the goods may benefit from the refund of excise duties paid in Romania, according to Article 192^6.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^4 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^5*) - Simplified accompanying document

    (1) The simplified accompanying document shall be drawn up by the consignor in 3 copies used as follows:

    a) the first copy stays with the recipient;

    b) the 2nd and 3rd copies of the simplified accompanying document shall accompany the excisable products during transport until they reach the receiver;

    c) the 2nd copy shall stay with the receiver of products;

    d) the 3rd copy must be returned to the consignor with acknowledgement of receipt and by mentioning the previous fiscal treatment of goods in the Member State of destination, if the supplier expressly asks for this by an application for refund of excise duties.

    (2) The model of the simplified accompanying document shall be provided in the norms.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^5 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^6*) - Refund of excise duties for products with paid excise duties

    (1) A trader while exercising its activity may request the refund of excise duties related to the excisable products released for consumption in Romania, when such products are destined for consumption in another Member State, by complying with the following conditions:

    a) before the release of products, the consigning trader must deposit a refund application with the competent tax authority and must bring evidence that the excise duty was paid;

    b) supply of products to the Member State of destination must be carried out in compliance with the provisions of Article 192^4;

    c) the consigning trader must submit to the competent tax authority the returned copy of the document provided in Article 192^5, certified by the consignee, that must be accompanied by a document attesting that the excise duty was paid in the Member State of destination. Likewise, the consigning trader shall present the address of the office of the competent tax authority of the Member State of destination and the date of acceptance of the statement of the consignee to the competent tax authority of the Member State of destination, together with the registration number of this statement.

    (2) For the products subject to excise duties, that are marked and released for consumption in Romania, the excise duties may be returned by the competent tax authority, if such authority has established that such markings were destroyed under the terms provided by the norms.

    (3) In the cases provided in Article 192^3, the competent tax authority shall return the excise duty paid only when the excise duties were previously paid in the Member State of destination, in compliance with the procedure provided in Article 192^3 (5).

    (4) In the cases mentioned in Article 192^8 (1), the competent tax authority, at the request of the seller, may return the excise duty paid when the seller followed the procedures provided in Article 192^8 (4).

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^6 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^7*) - Natural persons

    (1) For the products subject to excise duties and released for consumption in other Member State, acquired by the natural persons for their own needs and transported by themselves, the excise duties shall be payable in the Member State where the products were acquired.

    (2) The products acquired by natural persons shall be considered to be destined for the commercial purposes, under the terms and quantities provided in the norms.

    (3) The products acquired and transported in quantities that are higher than the limits provided in the norms and meant for consumption in Romania shall be considered to be acquired for commercial purposes and, in this case, the excise duty shall be payable in Romania.

    (4) The excise duty shall become chargeable in Romania also for the quantities of energetic products released for consumption in another Member State and transported by natural persons or on their behalf, by using non-specific means of transport. The non-specific means of transport shall be the transport of fuel by other means than in the tanks of motor vehicles or in adequate reserve canisters, as well as the transport of liquid heating products other than in motored-tanker used on behalf of the professional traders.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^7 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^8*) - Distance sale

    (1) The products subject to excise duties, bought by the persons that do not have the capacity of authorised warehouse keeper or of registered operator or non-registered operator and dispatched or transported directly or indirectly by the seller or on behalf of the seller, shall be subject to excise duties in the Member State of destination. Within the meaning of this article, Member State of destination is the Member State in which the dispatch or transport of excisable products arrives.

    (2) The supply of products subject to excise duties, already released for consumption in a Member State and dispatched or transported directly or indirectly by the seller or on behalf of the seller to one of the persons provided in paragraph (1), established in another Member State, shall lead to a payable excise duty for such products in the Member State of destination. In this case, the excise duties paid in the Member State of origin of goods shall be returned at the request of the seller, under the terms established by the norms.

    (3) The excise duty of the Member State of destination shall be owed by the seller at the time when the supply is performed.

    (4) The Member State in which the seller is established must make sure that he is able to meet the following requirements:

    a) to secure the payment of excise duties established by the Member State of destination before the dispatch of products and to ensure the payment of excise duties after the arrival of products;

    b) to keep the books of account for the supply of goods.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^8 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^9*) - Fiscal representative

    (1) For the products subject to excise duties coming from another Member State, the consigning authorised warehouse keeper may appoint a fiscal representative.

    (2) The fiscal representative must be established in Romania and registered with the competent tax authority.

    (3) The fiscal representative must comply with the following requirements, instead and on behalf of the consignee, that is not an authorised warehouse keeper:

    a) to secure the payment of excise duties, under the terms established by the competent tax authorities in the Member State of destination;

    b) to pay the excise duties at the time of receipt of goods, according to the procedures established by the norms;

    c) to keep the books of account for the supply of goods;

    d) to indicate to the competent tax authority the place of supply of goods.

    (4) For the situations regulated by Article 192^8, the seller may appoint a fiscal representative, in the form and manner provided in paragraphs (2) and (3).

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^9 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 192^10*) - Statements regarding intra-Community acquisitions and supplies

    The registered and non-registered operators, as well as the fiscal representatives shall be obliged to forward to the competent tax authority a monthly report on the acquisitions and supplies of excisable products, by the 15th inclusive of the month following the one when such situation arose, under the terms established by norms.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^10 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 5^3 - Registration of operators of excisable products

ART. 192^11*) - Electronic data register

    (1) The competent tax authority shall take measures to make up an electronic database that contains a list of authorised persons as warehouse keepers and registered operators, as well as a list of places authorised as fiscal warehouses.

    (2) The persons authorised as warehouse keepers and registered operators, as well as the places authorised as fiscal warehouses shall be assigned an excise duty code, by the competent tax authority, with a configuration that shall be obtained according to the norms.

    (3) The data described in paragraph (1) shall be communicated to the competent tax authority in each Member State. All data shall only be used to check whether a person or a place are authorised or registered or not.

    (4) The competent tax body shall take measures so that the persons involved in the intra-Community movement of products subject to excise duties be allowed to obtain the confirmation of the information held.

    (5) Any information communicated, irrespective of the manner of communication, shall be confidential, shall be subject to the obligation of the fiscal secrecy and shall benefit by the protection granted to similar information, according to the national legislation of the Member State of receipt.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 192^11 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 6 - Obligations of payers of excise duties

ART. 193*) - Payment of excise duties to the state budget

    (1) Excise duties are incomes to the state budget. The time limit for the excise payment shall be until the 25th day inclusive of the month following the one when the excise duty becomes chargeable.

    (2) By exception from the provisions of paragraph (1), the time limit for the payment of excise duties shall be:

    a) in case of registered operators - the working day following the day of receipt for excisable products;

    b) in case of authorised suppliers of electricity of natural gas - on the 25th of the month following the one when the invoice was carried out for the final consumer.

    (3) In case of the import of an excisable product which is not placed under a suspensive procedure, by way of derogation from paragraph (1), the time of payment of excise duties shall be the time of registration of the customs import statement.

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    *) 1. We reproduce further the provisions of Article 8 (2) and (3) of the Government Emergency Ordinance No 67/2009:

    "(2) By way of derogation from the provisions of Article 193 of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, for the quantities of fuel provided in Article 7, the time limit for the payment of excise duties shall be 30 June 2010 inclusively.

     (3) For the situation provided in paragraph (2) the provisions of Article 221 of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall not apply."

    2. According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting with 1 April 2010 the provisions of Article 193 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 194*) - Submission of excise statements

    (1) Any excise payer provided in this chapter shall have the obligation to submit an excise statement to the competent tax authority on a monthly basis, regardless of whether the excise is payable or not for such month.

    (2) By way of exception from the provisions of paragraph (1), the non-registered operator shall have the obligation to submit the excise duty statement for each operation separately.

    (3) The excise statements shall be submitted to the competent tax authority by the excise payers until the 25th of the month following the month to which the statement refers, save the cases provided in Article 189^1 and in Article 192 (9).

    (4) In the situations provided in Article 166 (1) b) and e), an excise statement must be submitted immediately to the competent tax authority, and, by way of derogation from Article 193, the excise shall be paid on the second day after the submission of the statement.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 194 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 195*) - Fiscal documents

    (1) For the excisable products, other than the marked products, which are transported or kept outside a fiscal warehouse or a customs warehouse, the origin must be proved by using a document which shall be provided by norms. The document may not be older than 5 days. This provision shall not apply to the excisable products which are transported or held by other persons than the traders, to the extent to which such products are packed in packages intended for retail sale.

    (2) All transports of excisable products shall be accompanied by a document, as follows:

    a) the movement of excisable products under a suspensive procedure shall be accompanied by the accompanying administrative document;

    b) the movement of excisable products released for consumption shall be accompanied by an invoice which shall reflect the quantity of the excise duties, the model of which shall be specified in norms;

    c) the transport of excisable products, when the excise duties have been paid, shall be accompanied by the invoice or the accompanying document, as well as by the simplified accompanying document, as applicable.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 195 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 196*) - Accounting records

    Any payer of excise duties shall have the obligation to keep accurate accounting records, according to the legislation in force, which contain sufficient information so that the tax authorities may verify the compliance with the provisions of the present title.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 196 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 197*) - Responsibilities of payers of excise duties

    (1) Any payer of excise duties shall be liable for the correct calculation and payment by the legal term of excise duties to the state budget and for the submission by the legal term of excise statements to the competent tax authority, according to the present title and to the customs legislation in force.

    (2) On the monthly basis, by the 15th of each day, for the previous month, the warehouse keepers authorised for production shall be bound to submit with the competent tax authority a report, that contains information with regard to the stocks of raw materials and finished products at the beginning of the month, the acquisitions of raw materials, the quantity produced during one month, the stock of finished products and raw materials at the end of the reporting month and quantity of supplied products, according to the model presented in the norms.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 197 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 198*) - Guarantees

    (1) After the acceptance of the conditions for the authorisation of the fiscal warehouse, the authorised warehouse keeper, the registered operator, the non-registered operator and the fiscal representative shall submit to the competent tax authority a guarantee, according to the provisions in the norms, which should ensure the payment of excise duties which may become chargeable.

    (2) The type, method of calculation, amount and duration of guarantees shall be provided in the norms.

    (3) The amount of the guarantee shall be analysed periodically to reflect any change in the volume of the business or in the level of excise duties payable.

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    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 198 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 7 - Exemptions from payment of excise duties

ART. 199*) - General exemptions

    (1) The excisable products shall be exempt from the payment of excise duties when they are intended for:

    a) supply in the context of consular or diplomatic relations;

    b) international organisations recognised as such by the public authorities of Romania, and the members of such organisations, within the limits and under the conditions established by the international conventions which establish the basis of these organisations or by agreements concluded at the level of state or government;

    c) the armed forces belonging to any state which is a member of the North Atlantic Treaty Organisation (NATO), with the exception of the Armed Forces of Romania, as well as for the civil personnel accompanying them or for the supply of their messes or canteens;

    d) consumption falling within the scope of an agreement concluded with non-Member States or international organisations, provided that such agreement is allowed or authorised with regard to the exemption of value-added tax.

    (2) The method and conditions of granting the exemptions provided in paragraph (1) shall be regulated by norms.

    (3) The excise duties shall not apply to the import of excisable products in the luggage of travellers and other natural persons, with the domicile in Romania or abroad, within the limits and in accordance with the requirements provided by the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 199 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 200*) - Exemptions for ethyl alcohol and other alcohol products

    (1) Ethyl alcohol and other alcoholic products provided in Article 162 shall be exempt from the payment of excise duties if they are:

    a) completely denatured, in accordance with legal prescriptions;

    b) denatured and used for the production of products which are not intended for human consumption;

    c) used for the production of vinegar with the code CN 2209;

    d) used for the production of medicines;

    e) used for the production of food flavours destined to preparing foodstuffs or non-alcoholic beverages which have a concentration of not more than 1.2% by volume;

    f) used for medical purposes in hospitals or pharmacies;

    g) used directly or as a component of semi-finished products for the production of foodstuffs with or without cream, provided that in each case the alcohol concentration does not exceed 8.5 litres of pure alcohol per 100 kilograms of product which enter into the composition of chocolate and 5 litres of pure alcohol per 100 kilograms of product which enter into the composition of other products;

    h) *** Repealed

    i) *** Repealed

    j) *** Repealed

    k) *** Repealed

    (2) The method and conditions of granting the exemptions specified in paragraph (1), as well as the products used for the denaturing of alcohol, shall be regulated by norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 200 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 200^1*) - Exemptions for processed tobacco

    (1) The processed tobacco shall be exempt from the payment of excise duties, when it is solely destined to scientific tests or quality tests for products.

    (2) The modality and conditions of granting the exemptions provided in paragraph (1) shall be regulated by the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 200^1 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 201*) - Exemptions for energetic products and electricity

    (1) The following shall be exempt from the payment of excise duties:

    a) energetic products supplied for the use as motor fuel for any aircraft other than private recreational aircraft. Private recreational aircraft means the use of an aircraft, by its owner or by the legal or natural person which is in the its possession either though rental or through other means, for other purposes than the commercial purposes and, in particular, for other than the transport of passengers or goods or for the provision of services for a consideration or for the needs of the public authorities;

    b) energetic products supplied for the use as motor fuel for navigation in Community waters and for navigation in interior waters, other than navigation by private recreational vessels. Likewise, electricity produced on board of boats shall also be exempt from the payment of excise duties. The navigation by private recreational vessel means the use of any vessel, by its owner or by the legal or natural person which holds it either though rental or through other means, for other purposes than the commercial purposes and in particular for other purposes than the transport of passengers or goods or for the provision of services for consideration or for needs of the public authorities;

    c) energetic products and electricity used for the production of electricity, as well as the electricity used to maintain the capacity to produce electricity;

    d) energetic products and electricity used for the combined production of electricity and heat;

    e) energetic products - natural gas, coal and solid fuels - used by households and/or by charity organisations;

    f) motor fuel used in the field of production, development, testing and maintenance of aircrafts and vessels;

    g) motor fuel used for dragging operations in the waterways and in harbours;

    h) energetic products injected into a blast furnace or other industrial aggregates for the purpose of chemical reduction, as an additive to coke used as the main fuel;

    i) energetic products which enter Romania from a third country in the standard tank of a motor vehicle intended for use by such vehicle as motor fuel, as well as special containers and intended for the operation, during transport, of systems that equip such containers;

    j) any energetic products which is removed from the state reserve or the mobilisation reserve, being granted free of charge for purposes of humanitarian aid;

    k) any energetic products directly acquired from economic operators producers, importers, or distributors, used as fuel for heating hospitals, sanatoriums, homes for the elderly, orphanages, and other social assistance institutions, education institutions and cult houses;

    l) energetic products, if such products are made of one or more of the following products:

    - products included in the CN codes from 1507 to 1518;

    - products included in the CN codes 3824 90 55 and from 3824 90 80 to 3824 90 99 for their components produced from biomass;

    - products included in the CN codes 2207 20 00 and 2905 11 00, that do not have a synthetic origin;

    - products obtained from biomass, including products included in the CN codes 4401 and 4402;

    m) electricity produced from regenerative energy sources;

    n) electricity obtained by electrical storage batteries, mobile electrogene groups, electrical plants located on any kind of vehicles, stationary sources of electricity in continuous power, energetic plants located in the territorial sea not connected with the electricity network and electric sources with an installed active power below 250 KW;

    o) products included in CN code 2705, used for heating purposes.

    (2) The method and conditions for granting the exemptions specified in paragraph (1) shall be regulated by norms.

    (3) The energetic products that contain one or more of the products enumerated in paragraph (1) l) shall benefit by a reduced level of excise duties, according to the provisions of the norms.

    (4) The provisions of paragraphs (1) and (3) shall cease to apply in case the Community law imposes the compliance with the obligations to place on the market a minimum of energetic products referred to in paragraph (1) l), but not earlier than the entry into force of this law.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 201 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 8 - Marking of alcoholic products and processed tobacco

ART. 202 - General rules

    (1) The provisions of the present section shall apply to the following excisable products:

    a) intermediate products and ethyl alcohol, with the exceptions provided in the norms;

    b) processed tobacco.

    (2) The marking obligation shall not apply to any excisable product which is exempt from the payment of excise duties.

    (3) The excisable products provided in paragraph (1) may be released for consumption or may be imported to the territory of Romania only if they are marked in accordance with the provisions of the present section.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 202 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 203*) - Responsibility for marking

    (1) The authorised warehouse keepers, registered operators or authorised importers shall be responsible for the marking of excisable products, according to the indications in the norms.

    (2) The importer shall transmit markings to the external producer, in the form and manner provided in norms, in order to apply them to the contracted excisable products.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 203 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 204*) - Marking procedures

    (1) The marking of products shall be effected by stamps or strips of paper.

    (2) The dimensions and elements which shall be written on the markings shall be established by norms.

    (3) The authorised warehouse keeper, registered operator or authorised importer shall have the obligation to apply the markings in a visible place on each individual package of the excisable product, respectively the packet, can or bottle, so that the opening of the package damages the marking.

    (4) Excisable products which are marked with stamps, damaged strips of paper or in another manner than as provided in paragraphs (2) and (3) shall be considered as not marked.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 204 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 205*) - Issuing of markings

    (1) The competent tax authority shall approve the issuing of markings, according to the provisions in the norms.

    (2) The markings shall be issued to:

    a) warehouse keepers authorised for excisable products provided in Article 202;

    b) registered operators that acquire the excisable products provided in Article 202;

    c) persons that import excisable products provided in Article 202, on the basis of an authorisation of importer. The authorisations of importer shall be granted by the competent tax authority, under the conditions provided in the norms.

    (3) The markings shall requested by submitting an application and depositing a guarantee to the competent tax authority in the form and manner provided in the norms.

    (4) The issuing of markings shall be carried out by the unit specialised to print them, authorised by the competent tax authorities, under the conditions provided in the norms.

    (5) The equivalent value of the markings shall be provided by the state budget, from the amount of excise duties related to excisable products subject to marking, according to the provisions in the norms.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 205 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

ART. 206*) - Confiscation of processed tobacco

    (1) By derogation from the provisions in force which regulate the manner and the conditions for turning to account of the legally confiscated goods, or which entered, as provided by the law, into the private property of the state, the processed tobacco which are confiscated or which entered, as provided by the law, into the private property of the state shall be handed over by the body which ordered the confiscation, for the purpose of destruction, to the warehouse keepers authorised for the production of the processed tobacco, the registered operators or the importer of such products, as follows:

    a) brands which are registered in the nomenclature of production of authorised warehouse keepers, in the nomenclature of acquisitions of registered operators or of importers shall be entirely handed over to them;

    b) brands which are not registered in the nomenclatures provided in paragraph a) shall be given to custody by the bodies which have proceeded to the confiscation, to the authorised warehouse keepers for the production of processed tobacco whose market quota exceeds 5%.

    (2) The distribution of each lot of confiscated processed tobacco, the taking over of such lot by the authorised warehouse keepers, registered operators and importers, as well as the destruction procedure shall be carried out according to the norms.

    (3) Each authorised warehouse keeper and importer shall have the obligation to ensure on his own expense the taking into custody, the transport and the storage of such quantity of products from the confiscated lot distributed to him.

------------

    *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 206 of Chapter I of Title VII "Excise duties and other special duties" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.

    Also see the provisions of Article III (4) and (5) of the Government Emergency Ordinance No 109/2009, provisions which are reproduced in the note at the end of the updated text as well.

SECTION 8^1 *** Repealed

ART. 206^1 *** Repealed

CHAPTER I^1 - Regime of harmonised excise duties

------------

    *) According to Article III (2) of the Government Emergency Ordinance No 109/2009, the provisions of Article I point 148 of the Government Emergency Ordinance No 109/2009 relative to Chapter I^1 "Regime of harmonised excise duties" shall apply starting with 1 April 2010.

SECTION 1 - General provisions

ART. 206^2 - Scope of application

    The harmonised excise duties, hereinafter called excise duties, are special duties charged indirectly for consumption of the following products:

    a) alcohol and alcoholic beverages;

    b) processed tobacco;

    c) energetic products and electricity.

ART. 206^3 - Definitions

    For the purpose the this Chapter the following definitions shall be used:

    1. excisable products shall be the products provided in Article 206^2, subject to regulations concerning excise duties according to this Chapter;

    2. production of excisable products means any operation whereby these products are produced, processed or transformed in any form;

    3. authorised warehouse keeper means a natural or legal person authorised by the competent tax authority, in the course of his business, to produce, transform, hold, receive and dispatch excisable products under a suspensive procedure of excisable products within a fiscal warehouse;

    4. fiscal warehouse means the place where excisable products are produced, transformed, held, received and dispatched under a suspensive arrangement of excisable products by an authorised warehouse keeper in the course of his business, under the terms provided by this Chapter and by these methodological norms;

    5. Treaty means the Treaty establishing the European Union;

    6. Member State and territory of a Member State means the territory of each Member State of the Community to which the Treaty is applicable, in accordance with Article 299 thereof, with the exception of third territories;

    7. Community and territory of the Community means the territories of the Member States as defined in point 6;

    8. third territories means the territories referred to in Article 206^4 (2) and (3);

    9. third country means any State or territory to which the Treaty is not applicable;

    10. customs suspensive procedure or arrangement means any one of the special procedures as provided for under Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, relating to the customs supervision to which non-Community goods are subjected upon their entry into the Community customs territory, temporary storage, free zones or free warehouses, as well as any of the arrangements referred to in Article 84 (1) a) of that Regulation;

    11. excise duty suspension arrangement means a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;

    12. importation of excise goods means the entry into the territory of the Community of excise goods unless the goods upon their entry into the Community are placed under a customs suspensive procedure or arrangement, as well as their release from a customs suspensive procedure or arrangement;

    13. registered consignee means a natural or legal person authorised by the competent authority, in the course of his business and under the conditions provided in the methodological norms, to receive excise goods moving under a duty suspension arrangement from another Member State;

    14. registered consignor means a natural or legal person authorised by the competent authority, in the course of his business and under the conditions provided in the methodological norms, to only dispatch excise goods under an excise duty suspension arrangement upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92;

    15. CN code means the tariff position, tariff sub-position or tariff code, as provided in the Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in force as of 19 October 1992, and in case of energetic products, in force as of 1 January 2002. Whenever there are changes in the Combined Nomenclature of the Common Customs Tariff, the correspondence between the CN codes provided in this Chapter with the new CN codes shall be carried out according to the provisions of the methodological norms;

    16. fiscal surveillance means any action or procedure of intervention of the competent authority for the prevention, fight and sanctioning of fiscal fraud.

ART. 206^4 - Other territories where it applies

    (1) The following territories forming part of the customs territory of the Community shall be regarded as third territories:

    a) the Canary Islands;

    b) the French overseas departments;

    c) the Aland Islands;

    d) the Channel Islands.

    (2) The territories within the scope of Article 299 (4) of the Treaty, as well as the following other territories not forming part of the customs territory of the Community shall also be regarded as third territories:

    a) the Island of Heligoland;

    b) the territory of Büsingen;

    c) Ceuta;

    d) Melilla;

    e) Livigno;

    f) Campione d'Italia;

    g) the Italian waters of Lake Lugano.

    (3) Operations involving excisable products goods originating in or intended for:

    a) the Principality of Monaco are treated as movements originating in or intended for France;

    b) San Marino are treated as movements originating in or intended for Italy;

    c) United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as movements originating in or intended for Cyprus;

    d) the Isle of Man are treated as movements originating in or intended for the United Kingdom;

    e) Jungholz and Mittelberg (Kleines Walsertal) are treated as movements originating in or intended for Germany.

    (4) The formalities established by the Community customs provisions with regard to the entry of products on the Community customs territory shall apply mutatis mutandis to the entry on the Community territory of excisable products originating from one of the territories mentioned in paragraph (1).

   (5) The formalities established by the Community customs provisions with regard to the exit of products from the Community customs territory shall apply mutatis mutandis to the exit from the Community territory of excisable products intended for one of the territories mentioned in paragraph (1).

    (6) Sections 7 and 9 of this Chapter shall not apply to excisable products that are subject to a suspensive customs procedure or arrangement.

ART. 206^5 - Chargeable event

    The excisable products shall be subject to excise duties at the time of:

    a) their production on the Community territory, inclusively at the time of their extraction, as applicable, from the Community territory;

    b) their import to the Community territory.

ART. 206^6 - Chargeability

    (1) The excise duties become chargeable at the time, and in the Member State, of release for consumption.

    (2) The chargeability conditions and the level of excises to be applied shall be those in force on the date when they become chargeable in the Member state where the release for consumption takes place.

ART. 206^7 - Release for consumption

    (1) For the purposes of this Chapter, release for consumption shall mean any of the following:

   a) the departure of excise goods, including irregular departure, from a duty suspension arrangement;

    b) the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of this Chapter;

    c) the production of excise goods, including irregular production, outside a duty suspension arrangement;

    d) the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement.

    (2) Release for consumption shall also be the possession for commercial purposes by a trader of excisable products, that were released for consumption in another Member State or were imported from another Member State and for which the excise duty was not levied in Romania.

    (3) The time of release for consumption shall be:

    a) in the situations referred to in Article 206^30 (2) a) point 2, the time of receipt of the excise goods by the registered consignee;

    b) in the situations referred to in Article 206^30 (2) a) point 4, the time of receipt of the excise goods by the by the beneficiary of the exemption in Article 206^56;

    c) in the situations referred to in Article 206^30 (3), the time of receipt of the excise goods at the place of direct delivery.

    (4) The movement of excisable products from the fiscal warehouse, under the conditions provided in Section 9 of the present Chapter and according to the methodological norms, shall not be considered a release for consumption if the movement is carried out to:

    a) another fiscal warehouse in Romania or another Member State;

    b) a registered consignee from another Member State;

    c) a territory outside the Community territory.

    (5) The total destruction or irretrievable loss of excise goods under a duty suspension arrangement, as a result of the actual nature of the goods, of unforeseeable circumstances or force majeure, or as a consequence of authorisation by the competent authority, shall not be considered a release for consumption.

    (6) For the purpose of this Directive, goods shall be considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods. The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authority, according to the mentions in the methodological norms.

    (7) In case of an excise product that is entitled to an excise exemption, the use for whatever purpose that does not comply with the exemption shall be considered a release for consumption.

    (8) In case of an energetic product, for which excise duties were not previously chargeable, it shall be considered a release for consumption when the energetic product is offered for sale or is used as engine fuel or heating fuel.

    (9) In case of an excise product, for which excise duty was not previously chargeable, it shall be considered a release for consumption when the energetic product is stored in a fiscal warehouse for which the authorisation was revoked or cancelled. The excise duty shall become chargeable on the date when the revocation decision of the authorisation for fiscal warehouse produces effects or on the date when the cancellation decision of the authorisation for fiscal warehouse is communicated, for excise products that can be released for consumption.

ART. 206^8 - Import

    (1) Within the meaning of the present title, import means any entry of excisable products from outside the Community territory, except for:

    a) the placement of imported excisable products under a customs suspensive arrangement in Romania;

    b) the destruction of excisable products under the supervision of the customs authority;

    c) the placement of excisable products in free zones, free warehouses or free harbours, under the conditions provided in the customs legislation in force.

    (2) The following shall also considered to be imports:

    a) the removal of an excisable product from a customs suspensive arrangement, in case the product stays in Romania;

    b) the use for personal purposes in Romania of excisable products placed under a suspensive customs procedure;

    c) the occurrence of any other event which generates an obligation to pay the excise duties upon the entry of excisable products from outside the Community territory.

ART. 206^9 - Payers of excise duties

    (1) The person liable to pay the excise duty that has become chargeable shall be:

    a) in relation to the departure of excise goods from a excise duty suspension arrangement as referred to in Article 206^7 (1) a):

    1. the authorised warehouse keeper, the registered consignee or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement and, in the case of irregular departure from the fiscal warehouse, any other person involved in that departure;

    2. in the case of an irregularity during a movement of excise goods under a duty suspension arrangement as defined in Article 206^41 (1), (2) and (4): the authorised warehouse keeper, the registered consignor or any other person who guaranteed the payment in accordance with Article 206^54 (1) and (2), as well as any person who participated in the irregular departure and who was aware or who should reasonably have been aware of the irregular nature of the departure;

    b) in relation to the holding of excise goods as referred to in Article 206^7 (1) b): the person holding the excise goods and any other person involved in the holding of the excise goods;

    c) in relation to the production of excise goods as referred to in Article 206^7 (1) c): the person producing the excise goods and, in the case of irregular production, any other person involved in their production;

    d) in relation to the importation of excise goods as referred to in Article 206^7 (1) d): the person who declares the excise goods or on whose behalf they are declared upon importation and, in the case of irregular importation, any other person involved in the importation.

    (2) Where several persons are liable for payment of one excise duty debt, they shall be jointly and severally liable for such debt.

SECTION 2 - Excisable products

ART. 206^10 - Beer

    (1) Within the meaning of the present title, beer means any product included in CN code 2203 00 or any product which contains a mixture of beer and a non-alcoholic beverage, included in CN code 2206 00, and which in either case has an alcohol concentration of more than 0.5% by volume.

    (2) Reduced specific excise duties shall apply for beer produced by small independent producers which own production facilities with a nominal capacity which does not exceed 200 000 hl/year. The same arrangement shall apply for the beer coming from the small independent producers from other Member States according to the provisions of the methodological norms.

    (3) Independent small beer producers means all economic operators which are small producers which cumulatively satisfy the following conditions: they are economic operators which are producers of beer and which are, from a legal and economic viewpoint, independent from any other economic operator, which is producer of beer; they use physical plants which are separate from other breweries; they use production spaces which differ from those of any other economic operator, which is producer of beer, and they do not operate under a production license of another economic operator, which is producer of beer.

    (4) Each warehouse keeper authorised as small producer of beer shall have the obligation to submit to the competent tax body, no later than 15 January of each year, a statement on its own responsibility regarding the production capacities of that person, according to the provisions of the norms.

    (5) The beer produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that it is not sold.

ART. 206^11 - Wines

    (1) Within the meaning of the present title, wines are:

    a) still wines, which include all products which are included in CN codes 2204 and 2205, with the exception of sparkling wine as defined in letter b), and which:

    1. have an alcohol concentration of more than 1.2% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation; or

    2. have an alcohol concentration of more than 15% by volume, but not more than 18% by volume, they were obtained without any enrichment, provided that the alcohol contained in the final product results entirely from fermentation;

    b) sparkling wines, which include all products which are included in CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205, and which:

    1. are present in bottles which are closed by "mushroom" like stoppers which are fixed by the aid of connections or which are under pressure due to carbon dioxide in solution equal to or greater than 3 bars; and

    2. have an alcohol concentration of more than 1.2% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    (2) The wine produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that it is not sold.

ART. 206^12 - Fermented beverages other than beer and wines

    (1) Within the meaning of the present title, the fermented beverages, other than beer and wines, means:

    a) other still fermented beverages, which are included in CN codes 2204 and 2205 and which are not specified in Article 206^11, as well as all products included in CN code 2206 00, with the exception of other sparkling fermented beverages, as defined in letter b), and any product provided in Article 206^10, and which has:

    1. an alcohol concentration exceeding 1.2% by volume, but not more than 10% by volume; or

    2. an alcohol concentration exceeding 10% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    b) other sparkling fermented beverages, which are included in CN codes 2206 00 31, 2206 00 39, 2204 10, 2204 21 10, 2204 29 10 and 2205, which are not covered by Article 206^11 and which are present in bottles which are closed by "mushroom" like stoppers which are fixed by the aid of connections or which are under pressure due to carbon dioxide in solution equal to or greater than 3 bars, and which:

    1. have an alcohol concentration exceeding 1.2% by volume, but not more than 13% by volume; or

    2. have an alcohol concentration exceeding 13% by volume, but not more than 15% by volume, provided that the alcohol contained in the final product results entirely from fermentation.

    (2) The fermented beverages, other than beer and wines, produced by a natural person and consumed by such person and members of his or her family shall be excepted from the payment of the excise duties, on the condition that they are not sold.

ART. 206^13 - Intermediate products

    (1) Within the meaning of the present title, intermediate products means all products which have an alcohol concentration of more than 1.2% by volume, but not more than 22% by volume, and which are included in CN codes 2204, 2205 and 2206 00, but not covered by Articles 206^10 - 206^12.

    (2) An intermediate product shall also be any still fermented beverage specified in Article 206^12 (1) a), which has an alcohol concentration of more than 5.5% by volume and which does not result entirely from fermentation, and which has an weight of absolute alcohol (100%) of more than 50% coming from the still fermented base, including wine and beer.

    (3) An intermediate product shall also be any sparkling fermented beverage specified in Article 206^12 (1) a), which has an alcohol concentration of more than 8.5% by volume and which does not result entirely from fermentation, and which has an weight of absolute alcohol (100%) of more than 50% coming from the still fermented base, including wine.

ART. 206^14 - Ethyl alcohol

    (1) Within the meaning of the present title, ethyl alcohol means:

    a) all products which have an alcohol concentration of more than 1.2% by volume and which are included in CN codes 2207 and 2208, even when such products are part of a product which is included in another chapter of the Combined Nomenclature;

    b) products which have an alcohol concentration of more than 22% by volume and which are included in CN codes 2204, 2205 and 2206 00;

    c) plum brandy and fruit brandies;

    d) any other product in solution or not which contains potable spirits.

    (2) The plum brandy and fruit brandies destined to personal consumption of the individual households, within the limit of a quantity equivalent to 50 litres of product at the most for each individual household/year, with an alcohol concentration of 100% by volume, shall be subject to the payment of excise duties by applying a 50% quota of the standard quota of the excise duty applied to ethyl alcohol, provided they are not sold, according to the provisions of the methodological standards.

    (3) For the ethyl alcohol produced in small distilleries, with a production not exceeding 10 hectolitres pure alcohol/year, the specific reduced excise duties shall apply.

    (4) The small distilleries legally and economically independent from other distillery that do not operate under the product licence of another distillery and that meet the requirements provided in the norms shall benefit by the specific reduced excise duties.

SECTION 3 - Processed tobacco

ART. 206^15 - Processed tobacco

    (1) Within the meaning of the present title, processed tobacco shall be:

    a) cigarettes;

    b) cigars and cigarillos;

    c) smoking tobacco:

    1. fine-cut smoking tobacco intended for cigarette rolls;

    2. other smoking tobacco.

    (2) The following shall be considered cigarettes:

    a) rolls of tobacco intended to be smoked as they are and which are not cigars or cigarillos within the meaning of paragraph (3);

    b) rolls of tobacco which may be introduced into a cigarette-paper tube by simple non-industrial handling;

    c) rolls of tobacco which may be wrapped in cigarette paper by simple non-industrial handling;

    d) any product which consists partly of substances other than tobacco, but which observe the criteria in letters a), b) or c).

    (3) The following shall be cigars or cigarillos if they may be smoked as they are:

    a) rolls of tobacco which contain natural tobacco;

    b) rolls of tobacco which have an outer wrapper of natural tobacco;

    c) rolls of tobacco which have a fine threshed blend filler, an outer wrapper of the normal colour of a cigar, which covers the product in full, including the filter, but excluding the mouthpiece, if this is the case, and a binder, provided that:

    1. the wrapper and binder are from reconstituted tobacco;

    2. the unit weight of the roll of tobacco, excluding the filter or mouthpiece, is not less than 1.2 grams; and

    3. the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar;

    d) rolls of tobacco which have a fine threshed blended filler, an outer wrapper of the normal colour of a cigar and from reconstituted tobacco, which covers the product in full, including the filter but excluding the mouthpiece, if this is the case, provided that:

    1. the unit weight of the roll, excluding the filter and mouthpiece, is equal to or more than 2.3 grams; and

    2. the circumference of the roll of tobacco over at least one-third of the length is not less than 34 millimetres;

    e) any product which consists partly of substances other than tobacco if the product satisfies the criteria in letters a), b), c) or d) and the product has a wrapper of natural tobacco, a wrapper and binder of reconstituted tobacco, or a wrapper of reconstituted tobacco.

    (4) The following shall be considered smoking tobacco:

    a) tobacco which has been cut or minced in another manner, twisted or pressed into pieces and which can be smoked without subsequent industrial processing;

    b) tobacco waste processed for retail sale which is not mentioned in paragraphs (2) and (3);

    c) any product which consists partly of substances other than tobacco if the product satisfies the criteria in letters a) or b).

    (5) The following shall be considered fine-cut smoking tobacco intended for cigarette rolls:

    a) smoking tobacco, as defined in paragraph (4) for which more than 25% of the weight of the tobacco particles have a cut width of less than 1 millimetre;

    b) smoking tobacco for which more than 25% of weight of the tobacco particles have a cut width of more than 1 millimetre, if the smoking tobacco is sold or intended to be sold for the rolling of cigarettes.

    (6) *** Repealed

    (7) For the application of the excise duties, a roll of tobacco specified in paragraph (2) shall be considered as two cigarettes - when its length, excluding the filter and mouthpiece, is more than 9 centimetres, but not more than 18 centimetres; as three cigarettes - when its length, excluding the filter and mouthpiece is more than 18 centimetres, but not more than 27 centimetres, and so forth.

SECTION 4 - Energetic products

ART. 206^16 - Energetic products

    (1) Within the meaning of the present title, energetic products shall be:

    a) products with CN code from 1507 to 1518, if they are meant for use as fuel for heat or motor fuel;

    b) products with CN codes 2701, 2702 and from 2704 to 2715;

    c) products with CN codes 2901 and 2902;

    d) products with CN code 2905 11 00, that are not obtained synthetically, only if they are meant for use as fuel for heat or motor fuel;

    e) products with CN code CN 3403;

    f) products with CN code 3811;

    g) products with CN code 3817;

    h) products with CN code 3824 90 99, if they are meant for use as fuel for heat or motor fuel.

    (2) Only the following energetic products shall fall under the provisions of Sections 7 and 9:

    a) products with CN code from 1507 to 1518, if they are meant for use as fuel for heat or motor fuel;

    b) products with CN codes 2707 10, 2707 20, 2707 30 and 2707 50;

    c) products with CN codes from 2710 11 to 2710 19 69. For products with CN codes 2710 11 21, 2710 11 25 and 2710 19 29, the provisions of Section 9 shall only apply to the bulk commercial movement;

    d) products with CN code 2711, except for 2711 11, 2711 21 and 2711 29;

    e) products with CN code CN 2901 10;

    f) products with CN code CN 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44;

    g) products with CN code CN 2905 11 00, that are not obtained synthetically, only if they are meant for use as fuel for heat or motor fuel;

    h) products with CN code 3824 90 99, if they are meant for use as fuel for heat or motor fuel.

    (3) The energetic products for which excise duties are payable shall be:

    a) leaded petrol within CN codes 2710 11 31, 2710 11 51 and 2710 11 59;

    b) unleaded petrol within CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49;

    c) gas oil within CN codes 2710 19 41 to 2710 19 49;

    d) kerosene with codes CN 2710 19 21 and 2710 19 25;

    e) liquid petroleum gas within CN codes 2711 12 11 up to 2711 19 00;

    f) natural gas within CN codes 2711 11 00 and 2711 21 00;

    g) black oil with CN codes from 2710 19 61 to 2710 19 69;

    h) coal and coke with CN codes 2701, 2702 and 2704.

    (4) The energetic products, other than those in paragraph (3), shall be subject to excise duties if they are intended for use, offered for sale or used as fuel or motor fuel. The level of the excise duty shall be fixed depending on the destination at the level applicable to the equivalent fuel for heating or motor fuel.

    (5) Besides the excisable products specified in paragraph (1), any product intended for use, offered for sale or used as motor fuel or as additive or to increase the final volume of motor fuels shall be excised at the equivalent level of motor fuel.

    (6) Besides the energetic products provided in paragraph (1), any other product except for peat, intended for use, offered for sale or used for heating shall be excised with the excise duty applicable to the equivalent energetic product.

    (7) The consumption of energetic products within the place of production of energetic products shall not be considered an excise duty chargeable event when the consumption consists in energetic products produced within the precincts of such production place. When such consumption is effected for purposes other than production and particularly for the propulsion of vehicles, then it shall be considered an excise duty chargeable event.

ART. 206^17 - Natural gas

    (1) The natural gas shall be subject to excise duties and the excise duty shall become chargeable at the time of supply of such product by the authorised suppliers or re-suppliers, according to the law, directly to the end users.

    (2) The economic operators in the field of natural gas shall be obliged to become registered with the competent tax body, under the terms provided in the norms.

    (3) When natural gas is supplied in Romania by a supplier or by a re-supplier from another Member State, not registered in Romania, the excise duty shall become chargeable upon the supply to the end user and shall be paid by a company appointed by that supplier or re-supplier, which must be registered by the competent authority from Romania.

ART. 175^2 - Coal, coke and lignite

    (1) The coal, coke and lignite shall be subject to excise duties and the excise duties shall become chargeable at the time of supply of such product by the economic operators which are producers or by the economic operators which carry out intra-Community acquisitions or are importers of such products. These economic operators shall be obliged to become registered with the competent tax body, under the terms provided in the methodological norms.

SECTION 5 - Electricity

ART. 206^19 - Electricity

    (1) For the purpose of this title, electricity shall be the product with CN code 2716.

    (2) The electricity shall be subject to excise duties and the excise duty shall become chargeable at the time of supply of electricity to the end users.

    (3) There shall not be regarded as excise duty chargeable event the electricity consumption used for maintaining the capacity of production, of transport and of distribution of electricity, within the limits established by the National Authority of Regulation in the Field of Electricity.

    (4) The economic operators authorised in the field of electricity shall be obliged to become registered with the competent tax body, under the terms provided in the norms.

    (3) When electricity is supplied in Romania by a supplier or by a re-supplier from another Member State, not registered in Romania, the excise duty shall become chargeable upon the supply to the end user and shall be paid by a company appointed by that supplier or re-supplier, which must be registered by the competent authority from Romania.

SECTION 6 - Exceptions from the regime of excise duties for energetic products and electricity

ART. 206^20 - Exceptions

    (1) The following shall be exempt from the payment of excise duties:

    1. heat resulted and products with CN codes 4401 and 4402;

    2. the following uses of energetic products and electrical energy:

    a) energetic products used for other purposes than as motor fuel or fuel for heating;

    b) dual use of energetic products. An energetic product is subject to dual use when used as fuel for heating and for other purposes than for motors or for heating. The use of energetic products for chemical reduction and in the electrolytic and metallurgic processes shall be regarded as dual use;

    c) the electricity used mainly for chemical reduction purposes and in the electrolytic and metallurgic processes;

    d) electricity, when it is more than 50% of the cost of a product, according to the provisions of the methodological norms;

    e) mineralogical processes, according to the provisions in the methodological norms.

    (2) The following shall not be regarded as production of energetic products:

    a) operations during which small quantities of energetic products are obtained accidentally;

    b) operations whereby the user of an energetic product makes it possible for such product to be re-used within its company, provided that the excise duty already paid for such product is not lower than the excise duty that might be payable, if the energetic product re-used is likely to be taxed;

    c) an operation consisting of the mixture - outside a production place or a fiscal warehouse - of energetic products with other energetic products or other materials, provided that:

    1. the excise duties on the components have been previously paid; and

    2. the amount paid is not smaller than the amount of the excise duty that might be applied on the mixture.

    (3) The condition provided in paragraph (2) c) point 1 shall not apply if such mixture is exempt for a specific use.

    (4) The modality and conditions of application of paragraph (1) shall be regulated by the methodological norms.

SECTION 7 - Warehouse procedure

ART. 206^21 - General rules

    (1) The production and/or transformation of excisable products must take place in a fiscal warehouse.

    (2) Excisable products must only be held in a fiscal warehouse when the excise duties have not been paid.

    (3) The provisions of paragraph (1) shall not apply for:

    a) beer, wine and fermented beverages, other than beer and wines, produced in individual households for their own consumption;

    b) still wines produced by small producers who obtain less than the average 200 hl of wine per year.

    c) electricity, natural gas, coal and coke.

    (4) When the small producers provided in paragraph (3) b) carry out themselves intra-Community transactions, they shall inform the competent authorities and shall comply with the requirements established by Commission Regulation (EC) No 884/2001 of 24 April 2001 laying down detailed rules of application concerning the documents accompanying the carriage of wine products and the records to be kept in the wine sector, according to the mentions in the methodological norms.

    (5) When the small producers of wine from another Member State are exempt from the obligations concerning the movement of excisable products, the consignee from Romania shall inform the territorial competent authority with regard to the wine supplies received, by means of the document requested pursuant to the Regulation (EC) 884/2001 or by a reference thereto, according to the mentions in the methodological norms.

    (6) A fiscal warehouse may not be used for the retail sale of excisable products.

    (7) The possession of excisable products outside a fiscal warehouse, for which no proof of the payment of excise duties may be made, shall bring about the payment of excise duties.

    (8) The fiscal warehouses which supply energetic products to airplanes and vessels or which supply excisable products from duty-free shops, under the terms provided in the methodological norms, shall be excepted from the provisions of paragraph (6).

    (9) It shall be forbidden to produce excisable products outside the fiscal warehouse.

    (10) It shall be forbidden to hold an excisable product outside the fiscal warehouse where the excise for such product was not charged.

ART. 206^22 - Application for authorisation of the fiscal warehouse

    (1) A fiscal warehouse may operate only on the basis of a valid authorisation issued by the competent tax authority.

    (2) In order to obtain authorisation so that a place operates as a fiscal warehouse, the person that intends to be the authorised warehouse keeper for such place must submit an application to the competent tax authority in the form and manner provided in the methodological norms.

    (3) The application must contain information and must be accompanied by documents relating to:

    a) the location and nature of the place;

    b) the types and quantity of excisable products estimated to be produced and/or stored during one year;

    c) the list of excisable products which are going to be acquired under an excise suspensive procedure in view of using them as raw materials within the activity of production of excisable products;

    d) the identity and other information regarding the person that is going to carry on the activity as an authorised warehouse keeper;

    e) the administrative organisation, operational flows, output of tools and plants and other relevant data for the collection and determination of excises, provided in a procedural manual.

    f) the capacity of the person that is going to be the authorised warehouse keeper to satisfy the requirements provided in Article 206^26.

    (4) The provisions of paragraph (3) shall be adjusted according to the specificity of the activity that is going to be carried out in the fiscal warehouse, according to the indications in the methodological norms.

    (5) A person which intends to be an authorised warehouse keeper shall also submit a copy of the management contract or ownership documents of the head office where the place is located.

    (6) A person which expressly indicates the intention to be an authorised warehouse keeper for several fiscal warehouses may submit to the competent tax authority a single application. The application shall be accompanied by the documents provided in the present chapter related to each location.

ART. 206^23 - Conditions for authorisation

    (1) The competent tax authority shall issue a fiscal warehouse authorisation for a place only if the following conditions are satisfied:

    a) the place is going to be used for the production, transformation, holding, receipt and/or dispatch of excisable products. In case of a place which is going to be authorised only as a fiscal warehouse for storage, the quarterly average volume of outflows of excisable products registered over the last calendar year must be greater than the limits provided in the methodological norms, differentiated depending on the group of stored products and by the related potential excise duties;

    b) the place is located, built and equipped so as to prevent the removal of excisable products from such place without the payment of excise duties, according to the methodological norms;

    c) the place may not be used for the retail sale of excisable products, having regard to the exceptions provided in Article 206^21 (8);

    d) in case of a natural person which is going to carry on the activity as authorised warehouse keeper, such person must not have been convicted in a final manner for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking in Romania or in any of the foreign states in which such person had domicile/residence over the last 5 years, he must not have been convicted for one of the offences governed by the present code, by the Government Ordinance No 92/2003 on the Fiscal Procedure Code, republished, as subsequently amended and supplemented, by the Law No 86/2006 on the Romanian Customs Code, by the Law No 241/2005 on the prevention and combating of tax evasion, by the Law on accounting No 82/1991, republished, by the Law No 31/1990 on trading companies, republished, as subsequently amended and supplemented;

    e) in case of a legal person which is going to carry on the activity as authorised warehouse keeper, the administrators of such legal person must not have been convicted in a final manner for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking in Romania or in any foreign state in which such person had domicile/residence over the last 5 years, he must not have been convicted for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law on accounting No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented;

    f) the person that is going to carry on the activity as authorised warehouse keeper must prove that it can satisfy the requirements provided in Article 206^26.

    (2) The provisions of paragraph (1) shall be adjusted accordingly per groups of excisable products and categories of warehouse keepers, according to the indications in the methodological norms.

    (3) The places related to the state reserve and to the mobilisation reserve shall be assimilated to the fiscal warehouses, according to the provisions of the methodological norms.

ART. 206^24 - Authorisation of fiscal warehouse

    (1) The competent tax authority shall notify in writing the authorisation as fiscal warehouse, within 60 days after the date of submission of the complete documentation of authorisation.

    (2) The authorisation shall contain the following:

    a) code of excise duties assigned to the fiscal warehouse;

    b) identification elements of the authorised warehouse keeper, including the code of excise duties assigned thereto;

    c) description and location of the place of the fiscal warehouse;

    d) the type of excisable products received/dispatched from the fiscal warehouse and the nature of the activity;

    e) the storage capacity of excisable products in the fiscal warehouse, in case of fiscal warehouse keeper is authorised for storage;

    f) the level of the guarantee;

    g) the period of validity for the authorisation;

    h) any other information relevant for the authorisation.

    (3) The competent tax authority may modify the authorisations.

    (4) Before modifying an authorisation, the competent tax authority must inform the authorised warehouse keeper of the proposed amendment and the reasons for such action.

    (5) An authorised warehouse keeper may request the competent tax authority to modify an authorisation, under the conditions provided in the methodological norms.

    (6) The authorisation procedure of the fiscal warehouse shall not fall within the scope of the legal provisions on the procedure of tacit consent.

ART. 206^25 - Rejection of application for authorisation

    (1) The rejection of an authorisation application shall be communicated in writing together with the reasons for this decision.

    (2) In case the competent tax authority has rejected an application for the authorisation of a place as a fiscal warehouse, the person that submitted the application may appeal against the decision, according to the provisions of legislation on administrative disputed claims.

ART. 206^26 - Obligations of the authorised warehouse keeper

    (1) Any authorised warehouse keeper shall have the obligation to satisfy the following requirements:

    a) to deposit with the competent tax authority, if it is considered necessary, a guarantee in case of the production, transformation and possession of excisable products under a suspensive excise regime, as well as a mandatory guarantee for the circulation of such products under a suspensive excise regime, in compliance with the provisions of Article 206^54 and under the conditions established by the methodological norms;

    b) to install and maintain any locks, seals, measurement instruments or other similar adequate devices, necessary to ensure the security of the excisable products placed in the fiscal warehouse;

    e) to ensure the maintenance of seals applied under the supervision of the competent authority under the form and according to the procedure provided in the methodological norms;

    d) to keep accurate and updated records regarding the raw materials, works in progress and finished excisable products, produced in or received at the fiscal warehouses and dispatched from the fiscal warehouses, and to provide adequate records upon the request of the competent tax authority;

    e) to maintain an adequate system for the control of the stocks in the fiscal warehouse, including a management, accounting and security system;

    f) to ensure for the competent tax authority access to any area of the fiscal warehouse, at any time while the fiscal warehouse is in operation and at any time while the fiscal warehouse is open for the receipt or dispatch of products;

    g) to present excisable products for inspection by the competent tax authority, upon their request;

    h) upon the request of the competent tax authority, to provide without charge an office within the fiscal warehouse;

    i) to investigate and report to the competent tax authority any loss, shortage or other irregularity relating to excisable products;

    j) to notify the competent tax authority about any modification brought to the initial data based on which the warehouse keeper authorisation was issued, within minimum 5 days before the date when the modification was registered;

    k) to comply with other requirements imposed by norms.

    (2) The provisions of paragraph (1) shall be adjusted accordingly per groups of excisable products and categories of warehouse keepers, as indicated in the methodological norms.

ART. 206^27 - Regime of transfer of authorisation

    (1) Authorisations shall be issued only for the authorised warehouse keeper appointed and shall not be transferable.

    (2) When a place is sold, the authorisation shall not be transferred automatically to the new owner. The new possible authorised warehouse keeper must submit an application for authorisation.

ART. 206^28 - Cancellation, revocation or suspension of authorisation

    (1) The competent tax authority may revoke the authorisation for a fiscal warehouse when it was supplied with inaccurate or incomplete information in relation with the authorisation of the fiscal warehouse.

    (2) The competent tax authority shall revoke an authorisation for a fiscal warehouse in the following situations:

    a) in case of an authorised warehouse keeper, which is a natural person, if:

    1. the person dies;

    2. the person is convicted by a final court decision, in Romania or in a foreign state, for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking, or for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, as subsequently supplemented, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented;

    3. the activity pursued goes into bankruptcy or liquidation;

    b) in case of an authorised warehouse keeper, which is a legal person, if:

    1. a bankruptcy or liquidation procedure was initiated with respect to the legal person; or

    2. any of the administrators of the legal person is convicted by a final judicial decision in Romania or in a foreign state for breach of trust, forgery, use of forgery, fraud, embezzlement, false witness, bribe giving or taking, of for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, as subsequently supplemented, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented;

    c) the warehouse keeper does not comply with any of the requirements provided in Article 183 of Articles 195 - 198;

    d) when the warehouse keeper concludes a sale contract for such place;

    e) for the situation provided in paragraph (9);

    f) during a continuous period of at least 6 months, the quantity of excisable products stored in the fiscal warehouse is less than the quantity provided in norms, based on Article 180 (1) a).

    (3) The competent tax authority shall revoke an authorisation for a fiscal warehouse also in case a final and irrevocable court decision was delivered for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented, or for any other act against the tax arrangement, governed by the Romanian Criminal Code, republished, as subsequently amended and supplemented.

    (4) At the proposal of the control bodies, the competent tax authority shall suspend the authorisation for a fiscal warehouse as follows:

    a) for a period of 1 - 6 months, in case it was found that one of the contraventional deeds which bring about the suspension of authorisation was committed;

    b) until the final settlement of the criminal case in case a criminal action was initiated for one of the offences governed by the present code, by the Government Ordinance No 92/2003, republished, as subsequently amended and supplemented, by the Law No 86/2006, as subsequently supplemented, by the Law No 241/2005, by the Law No 82/1991, republished, by the Law No 31/1990, republished, as subsequently amended and supplemented.

    (5) The decision whereby the competent tax authority decides to suspend, revoke or cancel an authorisation for a fiscal warehouse must be notified also to the warehouse keeper which holds the authorisation.

    (6) A dissatisfied authorised warehouse keeper may contest a decision of suspension, revocation or cancellation of an authorisation for a fiscal warehouse, according to legislation in force.

    (7) The decision for the suspension or revocation of the authorisation for a fiscal warehouse shall produce effects from the date of notification or from another date included therein, as applicable. The decision for the cancellation of the authorisation for a fiscal warehouse shall produce effects from the date when the authorisation was issued.

    (8) A contestation against a decision of suspension, revocation or cancellation of an authorisation for a fiscal warehouse shall suspend the legal effects of the decision during the settlement of the contestation within the administrative proceedings.

    (9) In case an authorised warehouse keeper wishes to renounce to the authorisation for a fiscal warehouse, it shall be obliged to notify this in writing to the competent tax authority, at least 60 days prior to the date when the renunciation produces its effects.

    (10) In case the authorisation is cancelled, the application for a new authorisation may be submitted only after a period of at least 5 years from the date of cancellation.

    (11) In case the authorisation is revoked, the application for a new authorisation may be submitted only after a period of 6 months as from the date when it was revoked.

    (12) The authorised warehouse keepers, the authorisation of which has been suspended, revoked or cancelled and which hold stocks of products excisable on the date when the authorisation was suspended, revoked or cancelled, may sell the products entered in the stocks - raw materials, semi-products, finished products - under the terms provided by the methodological norms.

SECTION 8 - Registered consignee

ART. 206^29 - Registered consignee

    (1) The registered consignee may carry out the activity in this capacity only pursuant to the authorisation released by the competent body, according to the methodological norms, where the excise code assigned by this authority shall be written.

    (2) The registered consignee is not entitled to hold or dispatch excisable products under a suspensive procedure.

    (3) A registered consignee must comply with the following requirements:

    a) to guarantee the payment of excise duties under the terms provided by the methodological norms, before the authorised warehouse keeper dispatches the excisable products;

    b) when the movement ends, to write down in the accounting records the excisable products received under a suspensive excise regime;

    c) to accept any check from the competent authorities, in order to make sure that the products have been received.

    (4) The registered consignee which receives excisable products only occasionally must satisfy the requirements provided in paragraph (3), and the authorisation provided in Article 206^3 point 13 shall be carried out for a limited quantity of excisable products, for a single dispatcher or for a limited time period, according to the provisions of the methodological norms.

SECTION 9 - Movement and receipt of excisable products under a suspensive procedure

ART. 206^30 - Movement of excisable products under a suspensive procedure

    (1) The warehouse keepers authorised by the competent authorities of a Member State shall be recognised as authorised both for the national movement and for the intra-Community movement of excisable products.

    (2) Excise goods may be moved under a duty suspension arrangement within the territory of the Community, including where the goods are moved via a third country or a third territory:

    a) from a tax warehouse to:

    1. another tax warehouse;

    2. a registered consignee;

    3. a place where the excise goods leave the territory of the Community, as referred to in Article 206^34;

    4. a consignee referred to in Article 206^56 (1), where the goods are dispatched from another Member State;

    b) from the place of importation to any of the destinations referred to in point a), where the goods question are dispatched by a registered consignor.

For the purposes of this Article, place of importation means the place where the goods are when they are released for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92.

    (3) By way of derogation from paragraph (2) a) points 1 and 2 and b) of this Article, and except in the situations referred to in Article 206^29 (3), the excise goods may be moved under a duty suspension arrangement to a place of direct delivery situated on its territory, where that place has been designated by the authorised warehouse keeper from Romania or by the registered consignee, under the terms established by the methodological norms.

    (4) The authorised warehouse keeper or the registered consignee shall remain responsible for submitting the report of receipt referred to in Article 206^33 (1).

    (4) The provisions of paragraphs (2) and (3) shall also apply to movements of excise goods at a zero rate which have not been released for consumption.

    (5) The movement of excise goods under a duty suspension arrangement shall begin, in the cases referred to in paragraph (2) a), when the excise goods leave the tax warehouse of dispatch, and in the cases referred to in its Article paragraph (2) b) upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92.

    (7) The movement of excise goods under a duty suspension arrangement shall end:

    1. in the cases referred to in paragraph (2) a) points 1, 2 and 4 and b), when the consignee has taken delivery of the excise goods;

    2. in the cases referred to in paragraph (2) a) point 3, when the goods have left the territory of the Community.

ART. 206^31 - Electronic administrative document

    (1) An intra-Community movement of excise goods shall be considered to take place under a duty suspension arrangement only if it takes place under cover of an electronic administrative document processed in accordance with paragraphs (2) and (3).

    (2) For the purposes of paragraph (1) of this Article, the consignor from Romania shall submit a draft electronic administrative document to the competent authorities using the computerised system referred to in Article 1 of Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products, hereinafter referred to as the computerised system.

    (3) The competent authorities provided in paragraph (2) shall carry out an electronic verification of the data in the draft electronic administrative document and where:

    a) these data are not valid, the consignor shall be informed thereof without delay;

    b) these data are valid, the competent authority shall assign to the document a unique administrative reference code and shall communicate it to the consignor.

    (4) In the cases referred to in Article 206^30 (2) a) points 1, 2 and 4, Article 206^30 (2) b) and Article 206^30 (3), the competent authorities shall forward the electronic administrative document without delay to the competent authorities of the Member State of destination, which shall forward it to the consignee where the consignee is an authorised warehouse keeper or a registered consignee. Where the excise goods are intended for an authorised warehouse keeper in Romania, the competent authorities shall forward the electronic administrative document directly to him.

    (5) In the case referred to in Article 206^30 (2) a) point 3, the competent authorities from Romania shall forward the electronic administrative document to the competent authorities of the Member State where the export declaration is lodged in application of Article 161 (5) of Regulation (EEC) No 2913/92, hereinafter called the Member State of export, if that Member State is different from Romania.

    (6) The consignor shall provide the person accompanying the excise goods with a printed version of the electronic administrative document when he is from Romania.

    (7) Throughout the movement under an excise duty suspension arrangement from a consignor from another Member State to a consignee from Romania, their movement shall be accompanied by a printed version of the electronic administrative document or any other commercial document mentioning, in a clearly identifiable manner, the unique administrative reference code.

    (8) It must be possible for the documents provided in paragraphs (6) and (7) to be presented to the competent authorities upon request throughout the movement under an excise duty suspension arrangement.

    (9) The consignor may cancel the electronic administrative document as long as the movement has not begun under Article 206^30 (6).

    (10). During the movement under a duty suspension arrangement, the consignor may, using the computerised system, amend the destination to show a new destination which must be one of the destinations referred to in Article 206^30 (1) a) points 1, 2 or 3 or, where applicable, in Article 206^30 (3).

    (11) In the case of movements of energy products under a duty suspension arrangement by sea or inland waterways to a consignee who is not definitely known at the time when the consignor submits the draft electronic administrative document referred to in paragraph (2), the competent authority may authorise the consignor to omit the data concerning the consignee in that document, under the terms provided in the methodological norms.

    (12) As soon as the data concerning the consignee are known, and at the latest at the end of the movement, the consignor shall, using the procedure referred to in paragraph (10), transmit them to the competent authorities.

ART. 206^32 - Splitting the movement of energy products under a duty suspension arrangement

    The competent authorities may allow, under the conditions fixed by order of the president of the National Agency of Tax Administration, that the consignor splits a movement of energy products under suspension of excise duty into two or more movements provided that:

    1. the total quantity of excise goods does not change;

    2. the splitting is carried out in the territory of a Member State which permits such a procedure;

    3. the competent authority of the Member State where the splitting is carried out are informed of the place where the splitting is carried out.

ART. 206^33 - Report of the receipt of excisable products

    (1) On receipt of excise goods in Romania, in any of the destinations referred to in Article 206^30 (2) a) points 1, 2 or 4 or in Article 206^30 (3), the consignee shall, without delay and no later than 5 working days after the end of the movement, except in cases duly justified to the satisfaction of the competent authorities, submit a report of their receipt, hereinafter called the report of receipt, using the computerised system.

    (2) The procedures for presentation of the report of receipt of the excise goods by the consignees referred to in Article 206^56 (1) shall be provided by order of the president of the National Agency of Tax Administration.

    (3) The competent authorities of the Member State of destination shall carry out an electronic verification of the data in the report of receipt, and:

   1. where these data are not valid, the consignee shall be informed thereof without delay;

    2. where these data are valid, the competent authorities of the Member State of destination shall confirm to the consignee the registration of the report of receipt and send it to the competent authorities of the Member State of dispatch.

    (4) The competent authorities from Romania shall forward the report of receipt to the consignor, when he is from Romania.

    (5) Where the places of dispatch and of destination are situated in Romania, the receipt of excise products under a excise suspension arrangement shall be confirmed to the consignor according to the procedure established by order of the president of the National Agency of Tax Administration.

ART. 206^34 - Report of export

    (1) In the cases referred to in Article 206^30 (2) a) point 3 and, where applicable, Article 206^30 (2) b), a report of export shall be completed by the competent authorities of the Member State of export on the basis of the endorsement drawn up by the customs office of exit as referred to in Article 793 (2) of Commission Regulation (EEC) No 2454/93 of the Commission or by the office where the formalities referred to in Article 206^4 (5) are accomplished, certifying that the excise goods have left the territory of the Community.

    (2) The competent authorities of the Member State of export shall carry out an electronic verification of the data resulting from the endorsement referred to in paragraph (1). Once these data have been verified, and where the Member State of dispatch is different from the Member State of export, the competent authorities of the Member State of export shall send the report of export to the competent authorities of the Member State of dispatch.

    (3) The competent authorities of the Member State of dispatch shall forward the report of export to the consignor.

ART. 206^35 - Procedures used in case the computerised system is not available upon consignment

    (1) In derogation from Article 206^31 (1), where the computerised system is unavailable in Romania, the consignor from Romania may start a movement of excise goods under a duty suspension arrangement provided that:

    a) the goods are accompanied by a paper document containing the same data as the draft electronic administrative document referred to in Article 206^31 (2);

    (b) he informs the competent authorities of the Member State of dispatch before the beginning of the movement, by presenting a copy of the document referred to in point a). This copy must be endorsed by the competent authority of the place of dispatch. If the consignor is responsible for the unavailability, he shall supply appropriate information on the reasons for that unavailability before the beginning of the movement.

    (2) When the availability of the computerised system is restored, the consignor shall submit a draft electronic administrative document, in accordance with Article 206^31 (2).

    (3) As soon as the data in the electronic administrative document have been validated, in accordance with Article 206^31 (2), that document shall replace the paper document referred to in paragraph 1 a). The provisions of Article 206^31 (4) and (5), as well as of Article 206^33 and 206^34 shall apply mutatis mutandis.

    (4) Until such time as the data in the electronic administrative document have been validated, the movement shall be regarded as taking place under a duty suspension arrangement under cover of the paper document referred to in paragraph (1) a).

    (5) A copy of the paper document referred to in paragraph (1) a) shall be kept by the consignor to back up his records.

    (6)  Where the computerised system is unavailable in the Member State of dispatch, the consignor shall communicate the information referred to in Article 206^31 (10) or Article 206^32 using alternative means of communication. To that end, he shall inform the competent authorities of the Member State of dispatch before the change of destination or splitting of the movement is initiated. The provisions of paragraphs (2) - (5) shall apply mutatis mutandis.

ART. 206^36 - Procedures used in case the computerised system is not available at destination

    (1) When, in the cases referred to in Article 206^30 (2) a) points 1, 2 and 4, Article 206^30 (2) b) and Article 206^30 (3), the report of receipt provided for in Article 206^33 (1) cannot be submitted at the end of a movement of excise goods within the deadline provided for in that Article, either because the computerised system is unavailable in Romania or because, in the situation referred to in Article 206^35 (1), the procedures referred to in Article 206^35 (2) and (3) have not yet been carried out, the consignee shall submit to the competent authorities of the Member State of destination, except in duly justified cases, a paper document containing the same data as the report of receipt and stating that the movement has ended, according to the provisions of the methodological norms.

    (2) Except where the report of receipt provided for in Article 206^33 (1) can be submitted promptly by the consignee via the computerised system, or in duly justified cases, the competent authorities of the Member State of destination shall send a copy of the paper document mentioned in paragraph (1) to the competent authorities of the Member State of dispatch, which shall forward it to the consignor or keep it available for him.

    (3) As soon as availability of the computerised system is restored in the Member State of destination or as soon as the procedures referred to in Article 26(2) have been carried out, the consignee shall submit a report of receipt, in accordance with Article 206^33 (1). The provisions of Article 206^33 (3) and (4) shall apply mutatis mutandis.

    (4) When, in the case referred to in Article 206^30 (2) a) point 3, the report of export provided for in Article 206^34 (1) cannot be completed at the end of a movement of excise goods either because the computerised system is unavailable in the Member State of export or because, in the situation referred to in Article 206^35 (1), the procedures referred to in Article 206^35 (2) AND 3 have not yet been carried out, the competent authorities of the Member State of export shall send to the competent authorities of the Member State of dispatch a paper document containing the same data as the report of export and certifying that the movement has ended, except where the report of export provided for in Article 206^34 (1) can be completed promptly via the computerised system, or in duly justified cases, according to the provisions of the methodological norms.

    (5) In the situation provided in paragraph (2), the competent authorities from Romania shall forward a copy of the paper document to the consignor or keep it available for him.

    (6) As soon as availability of the computerised system is restored in the Member State of export or the procedures referred to in Article 206^35 (2) and (3) have been carried out, the competent authorities of the Member State of export shall send a report of export in accordance with Article 206^34 (1). The provisions of Article 206^34 (2) and (3) shall apply mutatis mutandis.

ART. 206^37 - End of movement of excise goods under a duty suspension arrangement

    (1) Notwithstanding the provisions of Article 206^36, the report of receipt provided for in Article 206^33 (1) or the report of export provided for in Article 206^34 (1) shall constitute proof that a movement of excise goods has ended, in accordance with Article 206^30 (2).

    (2) By way of derogation from paragraph (1), in the absence of the report of receipt or the report of export for reasons other than those mentioned in Article 206^36, alternative proof of the end of a movement of excise goods under a duty suspension arrangement may be provided, in the cases referred to in Article 206^30 (2) a) points 1, 2 and 4, Article 206^30 (2) b) and Article 206^30 (3), through an endorsement by the competent authorities of the Member State of destination, based on appropriate evidence, that the excise goods dispatched have reached their stated destination or, in the case referred to in Article 206^30 (2) a) point 3, through an endorsement by the competent authorities of the Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the Community.

    (3) For the purposes of paragraph (2) a document submitted by the consignee containing the same data as the report of receipt or the report of export shall constitute appropriate evidence.

    (4) Where appropriate evidence has been accepted by the competent authorities of the Member State of dispatch, it shall end the movement in the computerised system.

ART. 206^38 - Structure and contents of message

    (1) The Commission shall determine the structure and content of the messages to be exchanged for the purposes of Articles 206^31 - 206^34 between the persons and competent authorities concerned with an intra-Community movement of excise goods under a duty suspension arrangement, the rules and procedures relating to the exchanges of these messages, as well as the structure of the paper documents referred to in Articles 206^35 and 206^36.

    (2) The situations where the computerised system may be considered unavailable and the rules and procedures to be followed in these situations shall be determined by the National Agency of Tax Administration.

ART. 206^39 - Simplified procedures

    (1) The monitoring of movements of excise goods under a duty suspension arrangement which take place entirely on the Romanian territory shall be carried out according to the procedures approved by order of the National Agency of Tax Administration, established pursuant to the provisions of Article 206^31  - 206^37.

    (2) By agreement and under conditions fixed by Romania with other Member States concerned, simplified procedures may be established for the purposes of frequent and regular movements of excise goods under a duty suspension arrangement which occur between their territories.

    (3) The provisions of paragraph (2) shall include movements via fixed pipelines.

ART. 206^40 - Movement of an excisable product under a suspensive procedure after being released for free circulation under a simplified customs procedure

    (1) The movement of excisable products released for a free circulation by an importer which holds a unique authorisation for simplified customs procedure, issued by the competent authority from another Member State, and the products are released for consumption in Romania, may be carried out under a suspensive procedure, if the following conditions are met:

    a) the importer is authorised by the competent authority from its state for the performance of operations with excisable products under a suspensive procedure;

    b) the importer holds a code of excise duties in the Member State of authorisation;

    c) the movement takes place between:

    1. a customs office of entry from Romania and a fiscal warehouse or a registered consignee from Romania;

    2. a customs office of entry in the Community territory located in another Member State participating in the application of the simplified custom procedure and a fiscal warehouse or a registered consignee from Romania, the movement of excisable products being covered by a transit procedure which begins at the frontier;

    3. a customs office of entry in the Community territory located in another Member State not participating in the application of the simplified custom procedure and a fiscal warehouse or a registered consignee from Romania, the movement of excisable products being covered by a transit procedure which begins at the frontier;

    d) the excisable products are accompanied by one printed version of the electronic administrative document provided in Article 206^31 (1).

    (2) The provisions of paragraph (1) shall also apply in case of an importer registered in Romania which holds a unique authorisation for simplified customs procedure, issued by the customs authority from Romania, and the products are released for consumption in another Member State participating in the application of the simplified customs procedure.

ART. 206^41 - Irregularities and deviations

    (1) Where an irregularity has occurred during a movement of excise goods under a duty suspension arrangement, giving rise to their release for consumption in accordance with Article 206^7 (1) a), the release for consumption shall take place in the Member State where the irregularity occurred.

    (2) Where an irregularity has been detected during a movement of excise goods under a duty suspension arrangement, giving rise to their release for consumption in accordance with Article 206^7 (1) a), and it is not possible to determine where the irregularity occurred, it shall be deemed to have occurred in the Member State in which and at the time when the irregularity was detected.

    (3) In the situations referred to in paragraphs (1) and (2), the competent authorities of the Member States where the goods have been or are deemed to have been released for consumption shall inform the competent authorities of the Member State of dispatch.

    (4) Where excise goods moving under a duty suspension arrangement have not arrived at their destination and no irregularity giving rise to their release for consumption in accordance with 206^7 (1) a) has been detected during the movement, an irregularity shall be deemed to have occurred in the Member State of dispatch and at the time when the movement began. There shall be an exception from the provisions of paragraph (4) the situation where within a period of four months from the start of the movement in accordance with Article 206^30 (6), evidence is provided to the satisfaction of the competent authorities of the Member State of dispatch of the end of the movement in accordance with Article 206^30 (7), or of the place where the irregularity occurred. Where the person who guaranteed the payment in accordance with Article 206^54 has not been, or could not have been, informed that the goods have not arrived at their destination, a period of one month from the date of communication of this information by the competent authorities of the Member State of dispatch shall be granted to enable him to provide evidence of the end of the movement in accordance with Article 206^30 (7), or of the place where the irregularity occurred.

    (5) However, in the situations referred to in paragraphs (2) and (4), if, before the expiry of a period of three years from the date on which the movement began, in accordance with Article 206^30 (6), it is ascertained in which Member State the irregularity actually occurred, the provisions of paragraph (1) shall apply. In these situations, the competent authorities of the Member State where the irregularity occurred shall inform the competent authorities of the Member State where the excise duty was levied, which shall reimburse or remit it as soon as evidence of the levying of the excise duty in the other Member State has been provided.

    (6) For the purposes of this Article, irregularity shall mean a situation occurring during a movement of excise goods under a duty suspension arrangement, other than the one referred to in Article 206^7 (5) and (6), due to which a movement, or a part of a movement of excise goods, has not ended in accordance with Article 206^30 (7).

SECTION 10 - Reimbursement of excise duties

ART. 206^42 - Reimbursement of excise duties

    (1) Except for the cases referred to in Article 206^44 (7), 206^47 (5), and Article 206^49 (3) and (4), as well as those referred to in Article 206^58 - 206^60, the excise duty on excise goods which have been released for consumption may, at the request of a person concerned, be reimbursed or remitted by the competent authorities of the Member State where those goods were released for consumption in the situations fixed by the Member States and in accordance with the conditions that Member States shall lay down for the purpose of preventing any possible evasion or abuse. Such reimbursement or remission may not give rise to exemptions other than those provided for in Article 206^56 and 206^58 - 206^60.

    (2) For the energetic products contamined or accidentally combined, returned to the fiscal warehouse for recycling, the excise duties paid shall be refunded under the terms of the methodological norms.

    (3) For the alcoholic beverages and tobacco products withdrawn from the market, if their condition or oldness renders them improper for consumption, the paid excise duties may be refunded under the terms of the methodological norms.

    (4) The refunded excise duty may not exceed the amount actually paid.

SECTION 11 - Intra-Community movement and taxation of excise goods after release for consumption

ART. 206^43 - Natural persons

    (1) Excise duties for excise goods acquired by a natural person for his own use, and transported in Romania by him shall be charged only in the Member State in which the excise goods are acquired.

    (2) To determine whether the excise goods referred to in paragraph (1) are intended for the own use of a natural person, Member States shall take account at least of the following:

    a) the commercial status of the holder of the excise goods and his reasons for holding them;

    b) the place where the excise goods are located or, if appropriate, the mode of transport used;

    c) any document relating to the excise goods;

    d) the nature of the excise goods;

    e) the quantity of the excise goods.

    (3) The goods acquired by a natural person shall be deemed as intended for commercial purposes, under the terms and in the quantities provided in the methodological norms.

    (3) The goods acquired and transported in quantities exceeding the limits provided in the methodological norms and intended for consumption in Romania shall be deemed as intended for commercial purposes and, in this case, an excise duty shall be payable in Romania.

    (5) The excise duty shall also become due in Romania on the acquisition of mineral oils already released for consumption in another Member State if such products are transported using atypical modes of transport by a natural person or on his behalf. For the purposes of this paragraph, atypical mode of transport shall mean the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of professional traders.

ART. 206^44 - Products with paid excise duties held for commercial purposes in Romania

    (1) Without prejudice to Article 206^47 (1), where excise goods which have already been released for consumption in one Member State are held for commercial purposes in Romania in order to be delivered or used there, they shall be subject to excise duty and excise duty shall become chargeable in Romania.

    (2) For the purposes of this Article, holding for commercial purposes shall mean the holding of excise goods by a person other than a natural person or by a natural person for reasons other than his own use and transported by him, in accordance with Article 206^43.

    (3) The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in Romania.

    (4) The person liable to pay the excise duty which has become chargeable shall be, depending on the cases referred to in paragraph (1), the person making the delivery or holding the goods intended for delivery, or to whom the goods are delivered in Romania.

    (5) Without prejudice to Article 206^49, where excise goods which have already been released for consumption in one Member State move within the Community for commercial purposes, they shall not be regarded as held for those purposes until they reach Romania, provided that they are moving under cover of the formalities set out in Article 206^45 (1) and (2).

    (6) Excise goods which are held on board a boat or aircraft making sea-crossings or flights between another Member State and Romania, but which are not available for sale when the boat or aircraft is in the territory of one of the Member States shall not be regarded as held for commercial purposes in that Member State.

    (7) In case of excise duties that have been already released for consumption in Romania and that are supplied in another Member State, the excise duty shall, upon request, be reimbursed or remitted in the Member State to the trader that made the supply where the competent authorities of the other Member State find that excise duty has become chargeable and has been collected in that Member State, according to the provisions of the methodological norms.

ART. 206^45 - Intra-Community movement of goods with duty paid

    (1) In the situations referred to in Article 206^44 (1), excise goods shall move between another state Member States Romania under cover of an accompanying document listing the main data from the document referred to in Article 206^31 (1). The Commission shall establish the form and content of the accompanying document.

    (2) The persons referred to in 206^44 (4) shall comply with the following requirements:

    a) before the goods are dispatched, submit a declaration to the territorial competent authorities and guarantee payment of the excise duty;

    b) pay the excise duties in the first working day following the one when the goods were received;

    c) consent to any checks enabling the territorial competent authorities to satisfy themselves that the excise goods have actually been received and that the excise duty chargeable on them has been paid.

ART. 206^46 - Simplified accompanying document

    (1) The simplified accompanying document shall be drawn up by the consignor in 3 copies used as follows:

    a) the first copy stays with the recipient;

    b) the 2nd and 3rd copies of the accompanying document shall accompany the excisable products during transport until they reach the receiver;

    c) the 2nd copy shall stay with the receiver of products;

    d) the 3rd copy must be returned to the consignor with acknowledgement of receipt and by mentioning the previous fiscal treatment of excise goods in the Member State of destination, if the supplier expressly asks for this by an application for refund of excise duties.

    (2) The model of the simplified accompanying document shall be provided in the methodological norms.

ART. 206^47 - Distance selling

    (1) Excise goods already released for consumption in one Member State, which are purchased by a person, other than an authorised warehouse keeper or a registered consignee, established in Romania who does not carry out an independent economic activity, and which are dispatched or transported to Romania directly or indirectly by the vendor or on his behalf shall be subject to excise duty in Romania.

    (2) In the case referred to in paragraph (1), the excise duties shall become chargeable in Romania at the time of delivery of the excise goods. The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable. The excise duty shall be paid in accordance with the procedure laid down in the methodological norms.

    (3) The person liable to pay the excise duty in Romania shall be the vendor, a tax representative, established in Romania and authorised by the competent authorities of Romania. In cases where the vendor has not respected the provision of paragraph 4 (a), the consignee of the excise goods shall be the person liable to pay the excise duty.

    (4) The vendor or tax representative shall comply with the following requirements:

    a) before dispatching the excise goods, register his identity and guarantee payment of the excise duty with the competent authority, provided in the methodological norms;

    b) pay the excise duty with the competent authority referred to in point (a) after the excise goods arrive;

    c) keep accounts of deliveries of excise goods.

    (5) Excise goods already released for consumption in Romania, which are purchased by a person, other than an authorised warehouse keeper or a registered consignee, established in another Member State who does not carry out an independent economic activity, and which are dispatched or transported to that Member State directly or indirectly by the vendor or on his behalf shall be subject to excise duty in that Member State. The excise duty levied in Romania shall be reimbursed or remitted, at the vendor's request, where the vendor or his tax representative has followed the procedures laid down in paragraph (4), according to the requirements established by the competent authority in the Member State of destination.

ART. 206^48 - Destruction and losses

    (1) In the situations referred to in Article 206^44 (1) and Article 206^47 (1), in the event of the total destruction or irretrievable loss of the excise goods during their transport in a Member State other than the Member State in which they were released for consumption, for a reason related to the nature of the products, as a result of unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the competent authorities of that Member State, the excise duty shall not be chargeable in that Member State.

    (2) The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where the total destruction or irretrievable loss occurred or, when it is not possible to determine where the loss occurred, where it was detected.

The guarantee lodged pursuant to Article 206^45 (2) a) or Article 206^47 (4) a) shall be released.

    (3) The methodological norms shall lay down rules and conditions under which the losses referred to in paragraph (1) are determined.

ART. 206^49 - Irregularities during the movement of excise goods

    (1) Where an irregularity has occurred during a movement of excise goods under Article 206^44 (1) or 206^47 (1), in a Member State other than the Member State in which they were released for consumption and it is not possible to determine the place where the irregularity occurred, they shall be subject to excise duty and excise duty shall be chargeable in the Member State where the irregularity occurred.

    (2) Where an irregularity has been detected during a movement of excise goods under Article 206^44 (1) or 206^47 (1), in a Member State other than the Member State in which they were released for consumption, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred and the excise duty shall be chargeable in the Member State where the irregularity was detected. However, if, before the expiry of a period of three years from the date on which the excise goods were acquired, it is ascertained in which Member State the irregularity actually occurred, the provisions of paragraph (1) shall apply.

    (3) The excise duty shall be due from the person who guaranteed payment thereof in accordance with Article 206^45 (2) a) or Article 206^47 (4) a) and from any person who participated in the irregularity.

    (4) The competent authorities of the Member State in which the excise goods were released for consumption shall, upon request, reimburse or remit the excise duty where it was levied in the Member State where the irregularity occurred or was detected. The competent authorities of the Member State of destination shall release the guarantee lodged pursuant to Article 206^45 (2) a) or Article 206^47 (4) a).

    (5) For the purposes of this Article, irregularity shall mean a situation occurring during a movement of excise goods under Article 206^44 (1) or Article 206^48 (1), not covered by Article 206^47 due to which a movement, or a part of a movement, of excise goods has not duly ended.

ART. 206^50 - Statements regarding intra-Community acquisitions and supplies

    The registered and non-registered operators, as well as the fiscal representatives shall be obliged to forward to the competent tax authority a monthly report on the acquisitions and supplies of excisable products, by the 15th inclusive of the month following the one when such situation occurred, under the terms established by the methodological norms.

SECTION 12 - Obligations of payers of excise duties

ART. 206^51 - Payment of excise duties to the state budget

    (1) Excise duties are incomes to the state budget. The time limit for the excise payment shall be until the 25th day inclusive of the month following the one when the excise duty becomes chargeable, except for the cases for which this chapter provides expressly another time limit for payment.

    (2) By exception from the provisions of paragraph (1), in case of authorised suppliers of electricity or natural gas the time limit for the payment of excise duties shall be on the 25th of the month following the one when the invoice was carried out for the final consumer.

    (3) In case of the import of an excisable product which is not placed under a suspensive procedure, by way of derogation from paragraph (1), the time of payment of excise duties shall be the time of registration of the customs import statement.

    (4) By way of derogation from the provisions of paragraph (1), the delivery of energetic product provided in Article 206^16 (3) a) - e) from tax warehouses shall only be carried out at the time when the supplier holds the payment document that certifies the transfer to the state budget of the value of excise duties related to the quantity to be invoiced. On the event of submission of monthly excise statement the possible differences between the value of the excise duties supplied to the state budget by the beneficiaries of products, on behalf of the fiscal warehouse, and the value of excise duties related to the quantity of products actually delivered by it, during the previous month, shall be adjusted.

    (5) By way of exception from the provisions of paragraph (1), any person that is in one of the situations provided in Article 206^7 (7), (8) and (9) shall be under the obligation to pay the excise duties within 5 days as of the date when they became chargeable.

ART. 206^52 - Submission of excise statements

    (1) Any excise payer provided in this chapter shall have the obligation to submit an excise statement to the competent tax authority on a monthly basis, regardless of whether the excise is payable or not for such month.

    (2) By way of exception from the provisions of paragraph (1), the registered consignee shall have the obligation to submit the excise duty statement for each operation separately.

    (3) The excise statements shall be submitted to the competent tax authority by the excise payers until the 25th of the month following the month to which the statement refers.

    (4) By way of exception from the provisions of paragraph (3), in the situations provided in Article 206^7 (1) b) and c) any of the persons that is in one of the situations provided in Article 206^7 (7), (8) and (9) must submit an excise statement immediately to the competent tax authority.

    (5) By way of exception from the provisions of paragraph (3), in the situations provided in Article 206 (1) b) and c), an excise statement must be submitted immediately to the competent tax authority, and, by way of derogation from Article 206^51, the excise shall be paid on the next day after the submission of the statement.

ART. 206^53 - Fiscal documents

    For the excisable products which are transported or kept outside a fiscal warehouse, the origin must be proved by using a document which shall be provided by the methodological norms.

ART. 206^54 - Guarantees

    (1) The authorised warehouse keeper, the registered consignee and the fiscal representative shall be under the obligation submit to the competent tax authority a guarantee, according to the provisions in the norms, which should ensure the payment of excise duties which may become chargeable.

    (2) By way of exception from the provisions of paragraph (1), the guarantee may be deposited by the transporter, the owner of excisable products, the consignee or, jointly, by two or more of these persons or from among the persons provided in paragraph (1), in the cases and under the terms established by the methodological norms.

    (3) The guarantee shall be valid on the entire territory of the Community.

    (4) The type, method of calculation, amount and duration of guarantees shall be provided in the methodological norms.

    (5) The amount of the guarantee shall be analysed periodically to reflect any change in the volume of the business or in the level of excise duties payable, and shall not go below the minimum level provided in the methodological norms.

ART. 206^55 - Responsibilities of payers of excise duties

    (1) Any payer of excise duties shall bear the responsibility for the correct calculation and payment by the legal term of excise duties to the state budget and for the submission by the legal term of excise statements to the competent tax authority, according to the present title and to the customs legislation in force.

    (2) The warehouse keepers authorised for production shall be bound to submit with the competent tax authority a report, that contains information with regard to excisable products: the stocks of raw materials and finished products at the beginning of the month, the acquisitions of raw materials, the quantity produced during the reporting period, the stock of finished products and raw materials at the end of the reporting period, on the time limit and according to the model presented in the methodological norms.

SECTION 13 - Exemptions from payment of excise duties

ART. 206^56 - General exemptions

    (1) The excisable products shall be exempt from the payment of excise duties when they are intended for:

    a) supply in the context of consular or diplomatic relations;

    b) international organisations recognised as such by the public authorities of Romania, and the members of such organisations, within the limits and under the conditions established by the international conventions which establish the basis of these organisations or by establishment agreements;

    c) the armed forces belonging to any state which is a member of the North Atlantic Treaty Organisation (NATO), other than Romania, for the purpose of using the armed forces in question, as well as for the civil personnel accompanying them or for the supply of their messes or canteens;

    d) by the Armed forces of the United Kingdom stationed in Cyprus pursuant to the Treaty establishing the Republic of Cyprus of 16 August 1960, for the purpose of using the armed forces in question, as well as for the civil personnel accompanying them or for the supply of their messes or canteens;

    e) consumption falling within the scope of an agreement concluded with non-Member States or international organisations, provided that such agreement is allowed or authorised with regard to the exemption of value-added tax.

    (2) The modality and conditions of granting the exemptions provided in paragraph (1) shall be regulated by the methodological norms.

    (3) Without prejudice to Article 206^31 (1), excise goods moving under a duty suspension arrangement to a consignee referred to in paragraph (1) shall be accompanied by an exemption certificate.

    (4) The Commission shall lay down the form and content of the exemption certificate.

    (5) The procedure laid down in Articles 206^31 to 206^36 shall not apply to the movements of excise goods under a duty suspension arrangement to the armed forced referred to in paragraph (1) c), if they are covered by a procedure which is directly based on the North Atlantic Treaty.

    (6) By way of exception from the provisions of paragraph (5), the procedure laid down in Articles 206^31 to 206^36 shall apply to the movements of excise goods under a duty suspension arrangement to the armed forced referred to in paragraph (1) c) that take place entirely on their national territory or, by an agreement signed with another Member State, when the movement takes place between the national territory and the territory of that Member State.

ART. 206^57 - Special exemptions

    (1) The excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers to a third territory or to a third country taking a flight or sea-crossing shall be exempt from payment of excise duty.

    (2) Goods supplied on board an aircraft or ship during the flight or sea-crossing to a third territory or a third country shall be exempt from payment of excise duty.

    (3) The exemption regime provided for in paragraph (1) shall also apply to excise goods supplied by tax-free shops in Romania located outside the airports or harbours, and carried away in the personal luggage of travellers to a third territory or to a third country.

    (4) For the purposes of this Article traveller to a third territory or to a third country means any passenger holding a transport document or another document stating that the final destination is an airport or port situated in a third territory or a third country.

ART. 206^58 - Exemptions for ethyl alcohol and other alcohol products

    (1) Ethyl alcohol and other alcoholic products provided in Article 206^2 a) shall be exempt from the payment of excise duties if they are:

    a) completely denatured, in accordance with legal prescriptions;

    b) denatured and used for the production of products which are not intended for human consumption;

    c) used for the production of vinegar with the code CN 2209;

    d) used for the production of medicines;

    e) used for the production of food flavours destined to preparing foodstuffs or non-alcoholic beverages which have a concentration of not more than 1.2% by volume;

    f) used for medical purposes in hospitals or pharmacies;

    g) used directly or as a component of semi-finished products for the production of foodstuffs with or without cream, provided that in each case the alcohol concentration does not exceed 8.5 litres of pure alcohol per 100 kilograms of product which are contained by chocolate and 5 litres of pure alcohol per 100 kilograms of product which are contained by other products;

    h) used in manufacturing products, provided that the finished product does not contain alcohol;

    i) used as samples for tests or as necessary tests for production or for scientific purposes.

    (2) The modality and conditions of granting the exemptions specified in paragraph (1), as well as the products used for the denaturing of alcohol, shall be regulated by methodological norms.

ART. 206^59 - Exemptions for processed tobacco

    (1) The processed tobacco shall be exempt from the payment of excise duties, when it is solely destined to scientific tests or quality tests for products.

    (2) The modality and conditions of granting the exemptions provided in paragraph (1) shall be regulated by methodological norms.

ART. 206^60 - Exemptions for energetic products and electricity

    (1) The following shall be exempt from the payment of excise duties:

    a) energetic products supplied for the use as motor fuel for any aircraft other than private recreational aircraft. Private recreational aircraft means the use of an aircraft, by its owner or by the legal or natural person which is in possession thereof either through rental or through other means, for other purposes than the commercial purposes and, in particular, for other than the transport of passengers or goods or for the provision of services for a consideration or for the needs of the public authorities;

    b) energetic products supplied for the use as motor fuel for navigation in Community waters and for navigation in interior waters, other than navigation by private recreational vessels. Likewise, electricity produced on board of boats shall also be exempt from the payment of excise duties. The navigation by private recreational vessel means the use of any vessel, by its owner or by the legal or natural person which is in possession thereof either through rental or through other means, for other purposes than the commercial purposes and in particular for other purposes than the transport of passengers or goods or for the provision of services for consideration or for needs of the public authorities;

    c) energetic products and electricity used for the production of electricity, as well as the electricity used to maintain the capacity to produce electricity;

    d) energetic products and electricity used for the combined production of electricity and thermal energy;

    e) energetic products - natural gas, coal and solid fuels - used by households and/or by charity organisations;

    f) motor fuel used in the field of production, development, testing and maintenance of aircrafts and vessels;

    g) motor fuel used for dragging operations in the waterways and in harbours;

    h) energetic products injected into a blast furnace or other industrial aggregates for the purpose of chemical reduction, as an additive to coke used as the main fuel;

    i) energetic products which enter Romania from a third country in the standard tank of a motor vehicle intended for use by such vehicle as motor fuel, as well as special containers and intended for the operation, during transport, of systems that endow such containers;

    j) any energetic product which is removed from the state reserve or the mobilisation reserve, being granted free of charge for purposes of humanitarian aid;

    k) any energetic products directly used as fuel for heating by hospitals, sanatoriums, homes for the elderly, orphanages, and other social assistance institutions, education institutions and cult houses;

    l) energetic products, if such products are made of one or more of the following products:

    - products included in the CN codes from 1507 to 1518 inclusively;

    - products included in the CN codes 3824 90 55 and from 3824 90 80 to 3824 90 99 inclusively, for their components produced from biomass;

    - products included in the CN codes 2207 20 00 and 2905 11 00, that do not have a synthetic origin;

    - products obtained from biomass, including products included in the CN codes 4401 and 4402;

    m) electricity produced from regenerative energy sources;

    n) electricity obtained by electrical storage batteries, mobile electrogene groups, electrical plants located on any kind of vehicles, stationary sources of electricity in continuous power, energetic plants located in the territorial sea not connected with the electricity network and electric sources with an installed active power below 250 KW;

    o) products included in CN code 2705, used for heating purposes.

    (2) The method and conditions for granting the exemptions specified in paragraph (1) shall be regulated by norms.

    (3) The energetic products that contain one or more of the products enumerated in paragraph (1) l) shall benefit by a reduced level of excise duties, according to the provisions of the methodological norms.

SECTION 14 - Marking of alcoholic products and processed tobacco

ART. 206^61 - General rules

    (1) The provisions of the present section shall apply to the following excisable products:

    a) intermediate products and ethyl alcohol, with the exceptions provided in the methodological norms;

    b) processed tobacco.

    (2) The marking obligation shall not apply to any excisable product which is exempt from the payment of excise duties.

    (3) The excisable products provided in paragraph (1) may be released for consumption or may be imported to the territory of Romania only if they are marked in accordance with the provisions of the present section.

ART. 206^62 - Responsibility for marking

    The authorised warehouse keepers, registered consignees, registered consignors or authorised importers shall be responsible for the marking of excisable products, according to the indications in the methodological norms.

ART. 206^63 - Marking procedures

    (1) The marking of products shall be effected by stamps or strips of paper.

    (2) The dimensions and elements which shall be written on the markings shall be established by methodological norms.

    (3) The authorised warehouse keeper, registered operator or authorised importer shall have the obligation to apply the markings in a visible place on each individual package of the excisable product, respectively the packet, box or bottle, so that the opening of the package damage the marking.

    (4) Excisable products which are marked with stamps, damaged strips of paper or otherwise than as provided in paragraphs (2) and (3) shall be considered as not marked.

ART. 206^64 - Issuing of markings

    (1) The competent tax authority shall approve the issuing of markings, according to the provisions in the methodological norms.

    (2) The markings shall be issued to:

    a) warehouse keepers authorised for excisable products provided in Article 206^61;

    b) registered consignees that acquire the excisable products provided in Article 206^61;

    c) registered consignees or authorised importer that imports excisable products provided in Article 206^61. The authorisations of importer shall be granted by the competent tax authority, under the conditions provided in the methodological norms.

    (3) The markings shall be requested by submitting an application with the competent tax authority and depositing a guarantee in favour thereof in the form and manner provided in the methodological norms.

    (4) The issuing of markings shall be carried out by the unit specialised to print them, authorised by the competent tax authorities, under the conditions provided in the methodological norms.

    (5) The equivalent value of the markings shall be ensured from the state budget, from the amount of excise duties related to excisable products subject to marking, according to the provisions in the methodological norms.

SECTION 15 - Other obligations for the economic operators with excisable goods

ART. 206^65 - Confiscation of processed tobacco

    (1) By way of derogation from the provisions in force which regulate the manner and the conditions for turning to account of the legally confiscated goods, or which entered, as provided by the law, into the private ownership of the state, the processed tobacco which are confiscated or which entered, as provided by the law, into the private ownership of the state shall be handed over by the body which ordered the confiscation, for the purpose of destruction, to the warehouse keepers authorised for the production of the processed tobacco, the registered operators or the importer of such products, as follows:

    a) brands which are registered in the nomenclature of products of authorised warehouse keepers, of registered consignees, of registered consignors or of authorised importers shall be entirely handed over to them;

    b) brands which are not registered in the nomenclatures provided in paragraph a) shall be given to custody by the bodies which have proceeded to the confiscation, to the authorised warehouse keepers for the production of processed tobacco whose market quota exceeds 5%.

    (2) The distribution of each lot of confiscated processed tobacco, the taking over of such lot by the authorised warehouse keepers, registered consignees, registered consignors or authorised importers, as well as the destruction procedure shall be carried out according to the methodological norms.

    (3) Each authorised warehouse keeper, registered consignee, registered consignor or authorised importer shall have the obligation to ensure the taking into custody, the transport and the storage of such quantity of products from the confiscated lot distributed to him, at his own expense.

ART. 206^66 - Control

    (1) All economic operators with excise goods shall be bound to accept any control that allows the competent authority provided in the methodological norms to make sure that the operations with excise goods are correct.

    (2) The competent authorities shall take all measures of tax surveillance and control to ensure the pursuit of the authorised activity under the law. The modalities and procedures for tax surveillance of production, storage, circulation and import of goods subject to harmonised excises shall be established by order of the president of the National Agency of Tax Administration.

ART. 206^67 - Delays in the payment of excise duties

    A delay in the payment of excise duties by more than 5 days after the legal time limit shall bring about the suspension of authorisation of the economic operator that is an excise payer until the payment of outstanding amounts.

ART. 206^68 - Procedure of import of energetic products

    The import customs formalities, related to petrol or gas, shall be carried out by the customs offices at the border, established by the order of the president of the National Agency of Tax Administration.

ART. 206^69 - Conditions of distribution and marketing

    (1) The sale of sanitary alcohol in bulk on the domestic market shall be prohibited.

    (2) The economic units intending to distribute and market wholesale alcoholic beverages and tobacco products shall be obliged to become registered, with the territorial tax authority provided in the methodological norms and to satisfy the following conditions:

    a) to have appropriate storage spaces, in their ownership, with rent, commodatum contract or any legal title;

    b) to have written in the object of activity according to the Classification of activities in the national economy - CAEN, approved by Government Decision No 656/1997, as subsequently amended, the activity of wholesale marketing and distribution of alcoholic beverages and the activity of wholesale marketing and distribution of tobacco products;

    c) to endow themselves with the means necessary for the discovery of the false or counterfeit markings, in case of marketing products subject to marking according to this chapter.

    (3) The alcoholic beverages supplied by the producing economic operators to the distributing economic operators or wholesale traders shall also be accompanied by a copy of the mark certificate of the producer, which shall reflect that the mark belongs to it.

    (4) The economic operators which intend to sell in a retail system the energetic products - petrol, gas oil, kerosene and liquid petroleum gas - shall be bound to apply for registration with the territorial fiscal authority, according to the procedure and by meeting the condition that are going to be established by order of the president of the National Agency for Tax Administration.

    (5) The authorised warehouse keepers for the places authorised as fiscal warehouses and the registered operators/registered consignees.

    (6) The economic operators which carry out their activity of retail sale of energetic products - petrol, gas oil, kerosene and liquid petroleum gas - shall be bound to become registered at the territorial competent authority, to comply with the procedure and conditions established by order of the president of the National Agency for Tax Administration.

    (7) The carrying on of the sale activity by the economic operators provided in paragraphs (4) and (6), which failed to comply with the obligations mentioned in paragraphs (4) and (6), shall be regarded as contravention and sanctioned according to the provisions of the Fiscal Procedure Code.

    (8) The distributing economic operators and the wholesale or retail traders of alcoholic beverages, processed tobacco and energetic products shall be liable for the illegal origin of the products held.

    (9) All residues of energetic products resulted from operation, in other locations than the fiscal warehouses, may be assigned or sold for processing in view of obtaining excise products only by a production fiscal warehouse or may be subject to the operations for rendering them environmental-friendly, under the terms provided in the methodological norms.

    (10) In case of marketing and transporting raw tobacco and partial processed tobacco the following requirements must be satisfied:

    a) the economic operators which intend to sell raw tobacco and partial processed tobacco may pursue this activity only pursuant to an authorisation released for this purpose by the territorial competent authority;

    b) the raw tobacco and partial processed tobacco may be sold by an economic operator from Romania only if it holds the authorisation provided in letter a) or by an authorised warehouse keeper from the field of processed tobacco;

    c) any movement of raw tobacco and partial processed tobacco on the Romanian territory must be accompanied by a commercial document, where there shall be written the number of the authorisation of the economic operator which performed the consignment.

    (11) Where one of the provisions of paragraph (10) is not complied with, the excise chargeability occurs and the payable amount shall be determined on the basis of the excise duty payable for other smoking tobacco.

    (12) The procedure of release of the authorisation provided in paragraph (10) a) shall be established by order of the president of the National Agency for Tax Administration.

CHAPTER II - Other excisable products

ART. 207 - Scope of application

    The following products shall be subject to excise duties:

    a) green coffee within CN codes 0901 11 00 and 0901 12 00;

    b) roasted coffee, including coffee with substitutes, within CN codes: 0901 21 00, 0901 22 00 and 0901 90 90;

    c) soluble coffee, including blends with soluble coffee, within CN codes 2101 11 and 2101 12;

ART. 208 - Level and calculation of excise duties

    (1) The level of excise duties for the goods provided in Article 207 shall be provided in Annex 2 which is an integral part of this title.

    (2) For coffee, coffee with substitutes and soluble coffee the excise duties shall only be payable once and shall be calculated by applying fixed amounts per unit of measure on the quantities entered on the Romanian territory. For blends of soluble coffee entered on the Romanian territory, the excise duties shall be payable and calculated only for the quantity of soluble coffee contained by the blends.

ART. 209 - Payers of excise duties

    (1) The payers of excise duties for the products provided in Article 207 shall be the economic operators - legal persons, family associations and authorised natural persons - which produce or acquire from the Community territory or from outside the Community territory such products.

    (2) The economic operators that acquire from the Community territory the products provided in Article 207, must be registered with the competent tax authority, before the receipt of products, under the terms in the methodological norms, and must comply with the following requirements:

    a) to guarantee the payment of excise duties under the terms set by the competent tax authority;

    b) to keep the books of the supply of goods;

    c) to show the products whenever the control bodies require so;

    d) to accept any monitoring or check performed for the stocks.

ART. 210 - Exemptions

    (1) The products supplied to the state reserve and the mobilisation reserve, shall be exempt from the payment of excise duties during the period when the arrangement applies.

    (2) The economic operators, which are exporters or suppliers in another Member State of sorts of coffee obtained from their own operations of processing coffee directly purchased by them from Member States or from imports may request the competent tax authorities, on the basis of documents in proof, for the reimbursement of excise duties transferred to the state budget, relating only to the quantities of coffee used as a raw material for the coffee exported or supplied in another Member State.

    (3) Likewise, the economic operators shall benefit by the excise reimbursement regime paid to the state budget, for the quantities of coffee directly purchased by them from Member States or from import and which are subsequently supplied to another Member State, exported or returned to the suppliers

    (4) The method of granting the exemptions provided in paragraphs (1) - (3) shall be established by methodological norms.

ART. 211 - Chargeability

    The moment of chargeability of excise duties shall occur:

    a) for products coming from the Community territory, at the time of their receipt;

    b) for imported products, on the date of registration of the customs import statement.

ART. 212 - Chargeability of excise duty in case of simplified customs procedure

    In case of products resulted from import operations carried out by an importer which holds a unique authorisation for simplified customs procedures issued by another Member State, the importer shall be under the obligation to submit with the customs authority the import declaration for VAT and excise duties. The excise becomes chargeable on the date when the import declaration for VAT and excise duties is recorded.

ART. 213 - Payment of excise duties to the state budget

    (1) For the products coming from the domestic production, the excise duties shall be paid during the working day following the one of receipt of products.

    (2) For products derived from import, the payment of excise duties shall be made at the time of registration of the customs import statement.

ART. 214 - Excise statements

    (1) Any economic operator, which is payer of excise duties, shall have the obligation to submit to the competent tax authority an excise statement for each month, regardless whether excise is payable or not for such month.

    (2) The excise statements shall be submitted with the competent tax authority by the economic operators, which are payers, until the 25th inclusively of the month following the month to which the statement refers.

CHAPTER II^1 *** Repealed - Special taxes for motorcars and motor vehicles

ART. 214^1 *** Repealed

ART. 214^2 *** Repealed

ART. 214^3 *** Repealed

CHAPTER III - Tax on crude oil from domestic production

ART. 215 - General provisions

    (1) For the crude oil from the domestic production, the economic operators authorised, according to the law, shall owe a tax to the state budget at the time of supply.

    (2) The tax owed for crude oil shall be EUR 4/ton.

    (3) The tax owed shall be calculated by applying the fixed amounts provided in paragraph (2) on the quantities supplied.

    (4) The chargeability of the tax on crude oil from domestic production shall occur on the date of the actual supply.

ART. 216 - Exemptions

    The quantities of crude oil and natural gas from the domestic production which are directly exported by the economic operators, which are producers, shall be exempt from the payment of this tax.

ART. 217 - Tax statements

    (1) Any economic operator, which is payer of tax on crude oil from domestic production, shall have the obligation to submit to the competent tax authority a tax statement for each month, regardless whether tax is payable or not for such month.

    (2) The tax statements shall be submitted to the competent tax authority by the economic operators, which are payers, by the 25th of the month following the month to which the statement refers.

CHAPTER IV - Common provisions

ART. 218 - Conversion to ROL of amounts expressed in euro

    The amount in ROL of excise duties and of tax on crude oil from domestic production, owed to the state budget, determined as provided in the present title in Euro equivalent value per unit of measure, shall be determined by converting the amounts expressed in Euro equivalent based on the rate of exchange established in the first working day of October of the previous year, published in the Official Journal of the European Union.

ART. 219 - Obligations of payers

    (1) The economic operators, which are payers of excise duties and the tax on crude oil from the domestic production, shall be obliged to register with the competent tax authority, according to legal provisions on this matter.

    (2) The economic operators shall be obliged to calculate the excise duties and the tax on crude oil from the domestic production, as the case may be, to record them distinctly in the invoice, and to transfer them to the state budget on the established time limits, being responsible for the correct calculation and full transfer of the amounts payable.

    (3) Payers shall be obliged to keep the records of excise duties and of tax on crude oil from the domestic production, as the case may be, according to the provisions in the methodological norms, and to submit annually the tax returns regarding the excise duties and the tax for crude oil in the domestic production, according to the legal provisions on the payment obligations to the state budget, until 30 April of the year following the reporting year.

ART. 220 - Settlements between economic operators

    (1) The settlements between economic operators, which are payers of excise duties, and economic operators, which are purchasers of excisable products, shall be made entirely through bank units.

    (2) The provisions of paragraph (1) shall not include:

    a) supplies of excise products to the economic operators which sell such products in a retail system;

    b) supplies of excise products, effected within a system for the compensation of the liabilities to the state budget, approved by special statutory instruments. The amounts representing excise duties may not be subject to the compensations unless otherwise provided by special statutory instruments or unless evidence of payment of excise duties to the state budget is produced;

    c) supplies of excise products, in case of compensations carried out among economic operators through the Management and Informatics Institute, in compliance with the legal provisions in force. The amounts representing the excise duties may not be subject to compensations unless evidence of payment of excise duties to the state budget is produced.

ART. 220^1 - Regime of excisable products held by economic operators which register outstanding fiscal obligations

    (1) The excisable products held by the economic units which register outstanding fiscal obligations may be sold within the enforcement procedure by the competent bodies, according to the law.

    (2) The persons acquiring excisable goods by the sale provided in paragraph (1) must satisfy the conditions provided by the law, as the case may be.

CHAPTER V - Transitory provisions and derogations

ART. 220^2 - Minimum excise for cigarettes

    The minimum excise for cigarettes, in force on 31 December 2006, established according to the provisions of Article 177, shall apply by 15 January 2007.

ART. 221 - Derogations for energetic products

    By way of derogation from Articles 193 the supply of energetic products from fiscal warehouses shall be made only at the moment when the purchaser presents a payment document which must attest the payment to the state budget of the amount of excise duties related to the quantity which is going to be invoiced. On the occasion of the submission of the monthly excise statement, the possible differences between the value of the excise duties paid to the state budget by the beneficiaries of products, on behalf of the fiscal warehouse, and the value of the excise duties related to the quantities of energetic products actually supplied by him in the course of the previous month shall be regularised.

ART. 221^1 - Derogations for motorcars

    By derogation from the provisions of Article 214^2, for the motorcars and other goods subject to excise duties, brought in Romania based on leasing contracts, initiated before the date of entry into force of the provisions of this title and the conclusion of which shall be carried out after this date, the amounts calculated depending on the level of excise duties in force at the time of initiating the leasing contract shall be owed to the state budget.

ART. 221^2 - Transposed directives

    This title transposes EEC Directive No 92/12, published in the Official Journal No L 76 of 23 March 1992, as subsequently amended; EEC Directives No 92/83 and 92/84, published in the Official Journal No L 316 of 31 October 1992; EEC Directives No 92/79 and 92/80, published in the Official Journal No L 316 of 31 October 1992, amended by EC Directive No 2002/10, published in the Official Journal No L 46 of 16 February 2002; EC Directive No 95/59, published in the Official Journal No L 291 of 6 December 1995, amended by EC Directive No 2002/10, published in the Official Journal No L 46 of 16 February 2002; EC Directive No 2003/96, published in the Official Journal No L 283 of 31 October 2003.

CHAPTER II - Other excisable products

------------

    *) According to Article III (2) of the Government Emergency Ordinance No 109/2009, the provisions of Article I point 148 of the Government Emergency Ordinance No 109/2009 referring to Chapter I^1 "Regime of harmonised excise duties" shall apply starting on 1 April 2010.

ART. 207 - Scope of application

    The following products shall be subject to excise duties:

    a) green coffee within CN codes 0901 11 00 and 0901 12 00;

    b) roasted coffee, including coffee with substitutes, within CN codes: 0901 21 00, 0901 22 00 and 0901 90 90;

    c) soluble coffee, including blends with soluble coffee, within CN codes 2101 11 and 2101 12;

    d) natural fur products within the codes: CN 4303 10 10, 4303 10 90 and 6506 92 00, with the exception of those made of rabbit, goat and sheep;

    e) articles made of crystal within the codes: 7009 91 00, 7009 92 00; 7013 21; 7013 31; 7013 91; 7018 90; 7020 00 80; 9405 10 50; 9405 20 50; 9405 50 00 and 9405 91;

    f) jewelry made of gold and/or of platinum within the code 7113 19 00, with the exception of wedding rings;

    g) perfumery products within CN codes 3303 00 10 and 3303 00 90;

    h) guns and hunting guns, other than guns used for military, with codes: CN 9302 00 00, 9303, 9304 00 00, with the exceptions provided by the law;

    i) yachts and other pleasure vessels and boats with or without motors within codes: CN 8903 10, 8903 91, 8903 92 and 8903 99.

    j) motors with capacity of more than 25 HP destined to yachts and other pleasure vessels and boats, with codes: CN 8407 21 10; 8407 21 91; 8407 21 99; 8407 29 20; 8408 10 11; 8408 10 19; 8408 10 22; 8408 10 24; 8408 10 26; 8408 10 28; 8408 10 31; 8408 10 39 and 8408 10 41.

ART. 208 - Level and calculation of excise duties

    (1) The level of excise duties during 2007 -2011 for green coffee, roasted coffee, including coffee with substitutes and for soluble coffee shall be provided in Annex 2 which is an integral part of this title.

    (2) The level of excise duties during 2007 - 2010 for other products shall be provided in Annex 3 which is an integral part of this title.

    (3) For yachts and other pleasure vessels and boats with or without motors the level of excise duties may range between 0 and 50% and shall be established differently based on the criteria provided in the methodological norms.

    (4) The following shall not fall within the provisions of paragraph (3):

    a) boats with or without motors shorter than 8 metres and a motor less powerful than 25 HP;

    b) yachts and other vessels and boats destined for the performance sports, under the terms provided in the methodological norms.

    (5) For the motors with capacity of more than 25 HP destined to yachts and other pleasure vessels and boats the level of excise duties may range between 0 and 50% and shall be established differently based on the criteria provided in the methodological norms.

    (6) For coffee, coffee with substitutes and soluble coffee the excise duties shall be payable once and shall be calculated by applying fixed amounts per unit of measure on the quantities entered on the Romanian territory. For blends of soluble coffee entered on the Romanian territory, the excise duties shall be payable and calculated only for the quantity of soluble coffee contained by the blends.

    (7) In case of products provided in paragraphs (2), (3) and (5) the excise duties shall precede the value-added tax and shall be calculated once by applying the percentage quotas provided by the law on the taxable amount, which represents:

    a) for products from domestic production - the producer's supply price, less the excise duty;

    b) for products coming from the Community territory - the purchase price;

    c) for products coming from outside the Community territory - the customs value, established according to the law, to which the customs duties and other special charges are added, as the case may be.

ART. 209 - Payers of excise duties

    (1) The payers of excise duties for products provided in Article 207 shall be the economic operators - legal persons, family associations and authorised natural persons - which produce or acquire from the Community territory or from outside the Community territory such products.

    (2) The payers of excise duties shall also be natural persons that bring into the country the products provided in Article 207 h), i) and j).

    (3) The economic operators that acquire from the Community territory the products provided in Article 207, before the receipt of products, must be registered with the competent tax authority, under the terms in the methodological norms, and must comply with the following requirements:

    a) to guarantee the payment of excise duties under the terms set by the competent tax authority;

    b) to keep the books of the supply of goods;

    c) to show the products whenever the control bodies require so;

    d) to accept any monitoring or check performed for the stocks.

ART. 210 - Exemptions

    (1) The following shall be exempt from the payment of excise duties:

    a) products exported directly by the economic operators, which are producers, or by economic operators, which carry on their activities based on a commission. The beneficiaries of the exemption scheme shall only be the products exported, directly or by the commissioners economic operators, by the producers which own the production equipment and plants necessary for the realisation of such products;

    b) products placed under a customs suspensive procedure, according to the legal provisions in the field. For the products placed under these arrangements, the exemption shall be granted provided that the economic operator deposits a guarantee equal to the value of the related excise duties. Such guarantee shall be reimbursed to the economic operator only on the condition that the customs arrangement is concluded on time. The goods provided in Article 208 (3) shall not be subject to these provisions if such goods are placed based on leasing contracts pursued under the conditions provided by the law, under a customs transit arrangement, customs arrangement of temporary admittance or customs arrangement of import, for the duration of the leasing contract;

    c) any imported product, obtained from donations or directly financed from unredeemable loans, as well as scientific and technical co-operative programmes, granted to educational, health and cultural institutions, ministries, other public administration bodies, employers' associations and trade unions representative at the national level, associations and foundations of public interest status, by foreign governments, international organisations and non-profit and charity organisations;

    d) products supplied to the state reserve and the mobilisation reserve, during the period when the arrangement applies.

    (2) The economic operators, which are exporters or suppliers in another Member State of sorts of coffee obtained from their own operations of processing coffee directly purchased by them from Member States or from imports may request the competent tax authorities, on the basis of documents in proof, for the refund of excise duties paid to the state budget, relating only to the quantities of coffee used as a raw material for the coffee exported or supplied in another Member State. Likewise, the economic operators shall benefit by the refund regime of excise paid to the state budget, for the quantities of coffee directly purchased by them from Member States or from import and returned to the suppliers.

    (2^1) Likewise, the economic operators who purchase directly from another Member State or from import products of the nature of those provided in Article 207 d) - j) and which are subsequently returned to the suppliers, exported or supplied in another Member State without undergoing any changes shall benefit by the refund of excise duties.

    (3) The method of granting the exemptions provided in paragraphs (1), (2) and (2^1) shall be established by the norms.

ART. 211 - Chargeability

    The moment of chargeability of excise duties shall occur:

    a) for products from the domestic production, on the date of the actual supply, the date of granting the products as dividends or as payment in kind, the date when they were consumed for advertising and publicity, and the date of alienation or use for any purpose other than selling;

    b) for products coming from the Community territory, at the time of their receipt;

    c) for imported products, on the date of registration of the customs import statement.

    (2) For the products provided in Article 207 i), the excise duty shall become chargeable on the event of the first registration in Romania.

    (3) In case of natural persons that acquire products of the nature of those provided in Article 207 h), chargeability shall arise at the time of registration with the competent authorities, according to the law.

    (4) In case of products resulted from import operations carried out by an importer which holds a unique authorisation for simplified customs procedures issued by another Member State, it shall be under the obligation to submit with the customs authority the import declaration for VAT and excise duties. The excise becomes chargeable on the date when the import declaration for VAT and excise duties is registered.

ART. 212 - Payment of excise duties to the state budget

    (1) For the products coming from the domestic production, the excise duties shall be paid to the state budget by the 25th inclusive of the month following the one when the excise becomes chargeable.

    (2) For other excisable products, derived from the Community territory or from import, the payment shall be carried out during the day following the one of receipt of products or at the time of registration of the customs import statement.

    (3) For the products provided in Article 207 i), the payment shall be made on the event of the first registration in Romania.

    (4) In case of natural persons that acquire products of the nature of those provided in Article 207, the payment shall be carried out at the time of registration with the competent authorities, according to the law.

ART. 213 - Status for lost, destroyed or damaged fiscal documents

    (1) The economic operators, which are payers of the excise duties, having effected transactions with products subject to excise duties by means of fiscal documents which subsequently were lost, destroyed or damaged shall be obliged within 30 calendar days as of the moment of registration of the loss, destruction or damage to reconstitute the excise duties relating to such transactions based on the accounting records.

    (2) In case the fiscal obligations are not reconstituted by the economic operator, the competent tax authority shall establish such amount by estimation, by multiplying the number of documents lost, destroyed or damaged with the average excise duties included in the invoices of supply for the last 6 months of activity, before the date of discovering the loss, destruction or damage of the fiscal documents.

ART. 214 - Excise statements

    (1) Any economic operator, which is payer of excise duties, shall have the obligation to submit to the competent tax authority an excise statement for each month, regardless whether excise is payable or not for such month.

    (2) The excise statements shall be submitted to the competent tax authority by the economic operators, which are payers, until the 25th of the month following the month to which the statement refers.

CHAPTER II^1 *** Repealed - Special taxes for motorcars and motor vehicles

ART. 214^1 *** Repealed

ART. 214^2 *** Repealed

ART. 214^3 *** Repealed

CHAPTER III - Tax on crude oil from domestic production

ART. 215 - General provisions

    (1) For the crude oil from the domestic production, the economic operators authorised, according to the law, shall owe a tax to the state budget at the time of supply.

    (2) The tax owed for crude oil shall be EUR 4/ton.

    (3) The tax owed shall be calculated by applying the fixed amounts provided in paragraph (2) on the quantities supplied.

    (4) The chargeability of the tax on crude oil from domestic production shall occur on the date of the actual supply.

ART. 216 - Exemptions

    The quantities of crude oil and natural gas from the domestic production which are directly exported by the economic operators, which are producers, shall be exempt from the payment of this tax.

ART. 217 - Tax statements

    (1) Any economic operator, which is payer of tax on crude oil from domestic production, shall have the obligation to submit to the competent tax authority a tax statement for each month, regardless whether tax is payable or not for such month.

    (2) The tax statements shall be submitted to the competent tax authority by the economic operators, which are payers, by the 25th of the month following the month to which the statement refers.

CHAPTER IV - Common provisions

ART. 218 - Conversion to ROL of amounts expressed in euro

    The amount in ROL of excise duties, of the special tax for motorcars/motor vehicles and of tax on crude oil from domestic products, owed to the state budget, determined as provided in the present title in Euros equivalent value per unit of measure, shall be determined by converting the amounts expressed in Euros equivalent based on the rate of exchange communicated by the National Bank of Romania for the first working day of October of the previous year, published in the Official Journal of the European Union.

ART. 219 - Obligations of payers

    (1) The economic operators, which are payers of excise duties and the tax on crude oil from the domestic production, shall be obliged to register with the competent tax authority, according to legal provisions on this matter.

    (2) The economic operators shall be obliged to calculate the excise duties and the tax on crude oil from the domestic production, as the case may be, to record them distinctly in the invoice, and to transfer them to the state budget on the established time limits, being responsible for the correct calculation and full transfer of the amounts payable.

    (3) Payers shall be obliged to keep the records of excise duties and of tax on crude oil from the domestic production, as the case may be, according to the provisions in the methodological norms, and to submit annually the tax returns regarding the excise duties and the tax for crude oil in the domestic production, according to the legal provisions on the payment obligations to the state budget, until 30 April of the year following the reporting year.

ART. 220 - Settlements between economic operators

    (1) The settlements between economic operators, which are suppliers of excisable products, and economic operators, which are purchasers of such products, shall be made entirely through banking units.

    (2) The provisions of paragraph (1) shall not include:

    a) supplies of products subject to excise duties to the economic operators which sell such products in a retail system;

    b) supplies of products subject to excise duties, effected within a system for the compensation of the debts to the state budget, approved by special statutory instruments. The amounts representing excise duties may not be subject to the compensations unless otherwise provided by special statutory instruments;

    c) compensations carried out among economic operators through the Management and Informatics Institute, in compliance with the legal provisions in force. The amounts representing the excise duties may not be subject to compensations.

ART. 220^1 - Regime of excisable products held by economic operators which register outstanding fiscal obligations

    (1) The excisable products held by the economic units which register outstanding fiscal obligations may be sold within the enforcement procedure by the competent bodies, according to the law.

    (2) The persons acquiring excisable goods by the sale provided in paragraph (1) must satisfy the conditions provided by the law, as the case may be.

CHAPTER V - Transitory provisions and derogations

ART. 220^2 - Minimum excise for cigarettes

    The minimum excise for cigarettes, in force on 31 December 2006, established according to the provisions of Article 177, shall apply by 15 January 2007.

ART. 221 - Derogations for energetic products

    By way of derogation from Articles 193 the supply of energetic products from fiscal warehouses shall be made only at the moment when the purchaser presents a payment document which must attest the payment to the state budget of the amount of excise duties related to the quantity which is going to be invoiced. On the occasion of the submission of the monthly excise statement, the possible differences between the value of the excise duties paid to the state budget by the beneficiaries of products, on behalf of the fiscal warehouse, and the value of the excise duties related to the quantities of energetic products actually supplied by him in the course of the previous month shall be regularised.

ART. 221^1 - Derogations for motorcars

    By derogation from the provisions of Article 214^2, for the motorcars and other goods subject to excise duties, brought in Romania based on leasing contracts, initiated before the date of entry into force of the provisions of this title and the conclusion of which shall be carried out after this date, the amounts calculated depending on the level of excise duties in force at the time of initiating the leasing contract shall be owed to the state budget.

ART. 221^2 - Transposed directives

    This title transposes EEC Directive No 92/12, published in the Official Journal No L 76 of 23 March 1992, as subsequently amended; EEC Directives No 92/83 and 92/84, published in the Official Journal No L 316 of 31 October 1992; EEC Directives No 92/79 and 92/80, published in the Official Journal No L 316 of 31 October 1992, amended by EC Directive No 2002/10, published in the Official Journal No L 46 of 16 February 2002; EC Directive No 95/59, published in the Official Journal No L 291 of 6 December 1995, amended by EC Directive No 2002/10, published in the Official Journal No L 46 of 16 February 2002; EC Directive No 2003/96, published in the Official Journal No L 283 of 31 October 2003.

    ANNEX 1*)

    *) Annex 1 is reproduced in facsimile.

 ______________________________________________________________________________

|No  |   Denomination of product  |  U.M.  |Excise*    |Excise*    |Excise*    |

|    |    or group of products    |        |(equivalent|(equivalent|(equivalent|

|    |                            |        |EUR/U.M.)  |EUR/U.M.)  |EUR/U.M.)  |

|    |                            |        | 1 January |  1 July   |           |

|    |                            |        |   2007    |   2007    |    2008   |

|____|____________________________|________|___________|___________|___________|

| 0  |              1             |   2    |     3     |     4     |      5    |

|____|____________________________|________|___________|___________|___________|

|  1 | Beer                       | hl/1   |    0,748  |    0,748  |    0,748  |

|    |                            | Plato  |           |           |           |

|    |                            | degree |           |           |           |

|    |                            | *1)    |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    | of which:                  |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |1.1. Beer produced by       |        |    0,43   |    0,43   |    0,43   |

|    |independent producers with  |        |           |           |           |

|    |annual production capacity  |        |           |           |           |

|    |not exceeding 200 thousand  |        |           |           |           |

|    |hl                          |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|  2 | Wines                      | hl of  |           |           |           |

|    |                            | product|           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |2.1. Still wines            |        |    0,00   |    0,00   |    0,00   |

|____|____________________________|________|___________|___________|___________|

|    |2.2. Sparkling wines        |        |   34,05   |   34,05   |   34,05   |

|____|____________________________|________|___________|___________|___________|

|  3 | Fermented beverages, other | hl of  |           |           |           |

|    | than beer and wine         | product|           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |3.1. Still                  |        |    0,00   |    0,00   |    0,00   |

|____|____________________________|________|___________|___________|___________|

|    |3.2. Sparkling              |        |   34,05   |   34,05   |   34,05   |

|____|____________________________|________|___________|___________|___________|

|  4 | Intermediate products      | hl of  |   51,08   |   51,08   |   51,08   |

|    |                            | product|           |           |           |

|____|____________________________|________|___________|___________|___________|

|  5 | Ethyl alcohol              | hl of  |  750,00   |  750,00   |  750,00   |

|    |                            | pure   |           |           |           |

|    |                            | alcohol|           |           |           |

|    |                            | *2)    |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |5.1. Produced by small      |        |  475,00   |  475,00   |  475,00   |

|    |distilleries with a capacity|        |           |           |           |

|    |not exceeding 10 hl of pure |        |           |           |           |

|    |alcohol/year                |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    | Processed tobacco          |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|  6 | Cigarettes**               | 1 000  |   34,50   |   41,5    |   50      |

|    |                            | cigarr-|           |           |           |

|    |                            | ettes  |           |           |           |

|____|____________________________|________|___________|___________|___________|

|  7 | Cigars and cigarillos      | 1 000  |   34,50   |   41,5    |   50      |

|    |                            | pieces |           |           |           |

|____|____________________________|________|___________|___________|___________|

|  8 | Fine-cut smoking tobacco   | kg     |   46,00   |   55,00   |   66,00   |

|    | intended for cigarette     |        |           |           |           |

|    | rolls                      |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|  9 | Other smoking tobacco      | kg     |   46,00   |   55,00   |   66,00   |

|    |                            |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    | Energetic products         |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 10 | Leaded petrol              | ton    |  547,00   |  547,00   |  547,00   |

|____|____________________________|________|___________|___________|___________|

|    |                            | 1 000  |  421,19   |  421,19   |  421,19   |

|    |                            | litres |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 11 | Unleaded petrol            | ton    |  425,06   |  425,06   |  425,06   |

|____|____________________________|________|___________|___________|___________|

|    |                            | 1 000  |  327,29   |  327,29   |  327,29   |

|    |                            | litres |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 12 | Gas oil                    | ton    |  307,59   |  307,59   |  325,00   |

|____|____________________________|________|___________|___________|___________|

|    |                            | 1 000  |  259,91   |  259,91   |  274.625  |

|    |                            | litres |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 13 | Heavy fuel oil             |1 000 kg|           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |13.1 used for commercial    |        |   13,00   |   13,00   |   13,70   |

|    |purpose                     |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |13.2 used for non-commercial|        |   13,00   |   13,00   |   14,00   |

|    |purposes                    |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 14 | Liquid petroleum gases     |1 000 kg|           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |14.1 used as motor fuel     |        |  128,26   |  128,26   |  128,26   |

|____|____________________________|________|___________|___________|___________|

|    |14.2 used as heating fuel   |        |  113,50   |  113,50   |  113,50   |

|____|____________________________|________|___________|___________|___________|

|    |14.3 used for household     |        |    0,00   |   0,00    |    0,00   |

|    |consumption*3)              |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 15 | Natural gas                | GJ     |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |15.1 used as motor fuel     |        |    2,60   |    2,60   |    2,60   |

|____|____________________________|________|___________|___________|___________|

|    |15.2 used as heating fuel   |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |  15.2.1 for commercial     |        |    0,17   |    0,17   |    0,17   |

|    |  purposes                  |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |  15.2.2 for non-commercial |        |    0,17   |    0,17   |    0,22   |

|    |  purposes                  |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 16 |Illuminating oil            |        |           |           |           |

|    |(Kerosene)*4)               |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |16.1 used as motor fuel     | ton    |  469,89   |  469,89   |  469,89   |

|____|____________________________|________|___________|___________|___________|

|    |                            | 1 000  |  375,91   |  375,91   |  375,91   |

|    |                            | litres |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |16.2 used as heating fuel   | ton    |  469,89   |  469,89   |  469,89   |

|____|____________________________|________|___________|___________|___________|

|    |                            | 1 000  |  375,91   |  375,91   |  375,91   |

|    |                            | litres |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 17 | Coal and coke              | GJ     |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |17.1 for commercial purpose |        |    0,15   |    0,15   |    0,15   |

|____|____________________________|________|___________|___________|___________|

|    |17.2 for non-commercial     |        |    0,30   |    0,30   |    0,30   |

|    |purpose                     |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

| 18 | Electricity                |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |18.1 Electricity used for   | Mwh    |    0,26   |    0,26   |    0,34   |

|    |commercial purpose          |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

|    |18.2 Electricity used for   | Mwh    |    0,52   |    0,52   |    0,68   |

|    |non-commercial purpose      |        |           |           |           |

|____|____________________________|________|___________|___________|___________|

    - sequel -

 ______________________________________________________________________________

|No  |   Denomination of product  |  U.M.   |Excise                |Excise     |

|    |    or group of products    |         |(equivalent EUR/U.M.) |(equivalent|

|    |                            |         |        2009          |EUR/U.M.)  |

|    |                            |         |______________________|           |

|    |                            |         |1 April  |1 September |    2010   |

|____|____________________________|_________|_________|____________|___________|

| 0  |              1             |    2    |    3    |     4      |      5    |

|____|____________________________|_________|_________|____________|___________|

|  1 | Beer                       | hl/1    |   0,748 |     0,748  |    0,748  |

|    | of which:                  | Plato   |         |            |           |

|    |                            | degree  |         |            |           |

|    |                            | *1)     |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |1.1. Beer produced by       |         |   0,43  |     0,43   |    0,43   |

|    |independent producers with  |         |         |            |           |

|    |annual production capacity  |         |         |            |           |

|    |not exceeding 200 thousand  |         |         |            |           |

|    |hl                          |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  2 | Wines                      | Hl of   |         |            |           |

|    |                            | product |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |2.1. Still wines            |         |   0,00  |     0,00   |    0,00   |

|____|____________________________|_________|_________|____________|___________|

|    |2.2. Sparkling wines        |         |  34,05  |    34,05   |   34,05   |

|____|____________________________|_________|_________|____________|___________|

|  3 | Fermented beverages, other | hl of   |         |            |           |

|    | than beer and wine         | product |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |3.1. still                  |         |   0,00  |     0,00   |    0,00   |

|____|____________________________|_________|_________|____________|___________|

|    |3.2. sparkling              |         |  45,00  |    45,00   |   45,00   |

|____|____________________________|_________|_________|____________|___________|

|  4 | Intermediate products      | hl of   |  65,00  |    65,00   |   65,00   |

|    |                            | product |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  5 | Ethyl alcohol              | hl of   | 750,00  |   750,00   |  750,00   |

|    |                            | pure    |         |            |           |

|    |                            | alcohol |         |            |           |

|    |                            | *2)     |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |5.1. Produced by small      |         | 475,00  |   475,00   |  475,00   |

|    |distilleries with a capacity|         |         |            |           |

|    |not exceeding 10 hl of pure |         |         |            |           |

|    |alcohol/year                |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    | Processed tobacco          |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  6 | Cigarettes**               | 1 000   |  57,00  |    64,00   |   74,00   |

|    |                            | cigarr- |         |            |           |

|    |                            | ettes   |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  7 | Cigars and cigarillos      | 1 000   |  57,00  |    64,00   |   64,00   |

|    |                            | pieces  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  8 | Fine-cut smoking tobacco   | kg      |  73,00  |    81,00   |   81,00   |

|    | intended for cigarette     |         |         |            |           |

|    | rolls                      |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|  9 | Other smoking tobacco      | kg      |  73,00  |    81,00   |   81,00   |

|____|____________________________|_________|_________|____________|___________|

|    | Energetic products         |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 10 | Leaded petrol              | ton     | 547,00  |   547,00   |  547,00   |

|____|____________________________|_________|_________|____________|___________|

|    |                            | 1 000   | 421,19  |   421,19   |  421,19   |

|    |                            | litres  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 11 | Unleaded petrol            | ton     | 436,00  |   436,00   |  452,00   |

|____|____________________________|_________|_________|____________|___________|

|    |                            | 1 000   | 335,72  |   335,72   |  348,04   |

|    |                            | litres  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 12 | Gas oil                    | ton     | 336,00  |   336,00   |  347,00   |

|____|____________________________|_________|_________|____________|___________|

|    |                            | 1 000   | 283,920 |   283,920  |  293,215  |

|    |                            | litres  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 13 | Heavy fuel oil             | 1 000 kg|         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |13.1 used for commercial    |         |  14,40  |    14,40   |   15,00   |

|    |purpose                     |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |13.2 used for non-commercial|         |  15,00  |    15,00   |   15,00   |

|    |purpose                     |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 14 | Liquid petroleum gases     | 1 000 kg|         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |14.1 used as motor fuel     |         | 128,26  |   128,26   |  128,26   |

|____|____________________________|_________|_________|____________|___________|

|    |14.2 used as heating fuel   |         | 113,50  |   113,50   |  113,50   |

|____|____________________________|_________|_________|____________|___________|

|    |14.3 used for household     |         |   0,00  |    0,00    |    0,00   |

|    |consumption*3)              |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 15 | Natural gas                | GJ      |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |15.1 used as motor fuel     |         |   2,60  |     2,60   |    2,60   |

|____|____________________________|_________|_________|____________|___________|

|    |15.2 used as heating fuel   |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |15.2.1 for commercial       |         |   0,17  |     0,17   |    0,17   |

|    |purposes                    |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |15.2.2 for non-commercial   |         |   0,27  |     0,27   |    0,32   |

|    |purposes                    |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 16 |Illuminating oil            |         |         |            |           |

|    |(Kerosene)*4)               |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |16.1 used as motor fuel     | ton     | 469,89  |   469,89   |  469,89   |

|____|____________________________|_________|_________|____________|___________|

|    |                            | 1 000   | 375,91  |   375,91   |  375,91   |

|    |                            | litres  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |16.2 used as heating fuel   | ton     | 469,89  |   469,89   |  469,89   |

|____|____________________________|_________|_________|____________|___________|

|    |                            | 1 000   | 375,91  |   375,91   |  375,91   |

|    |                            | litres  |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 17 | Coal and coke              |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |17.1 for commercial purpose |         |   0,15  |     0,15   |    0,15   |

|____|____________________________|_________|_________|____________|___________|

|    |17.2 for non-commercial     |         |   0,30  |     0,30   |    0,30   |

|    |purpose                     |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

| 18 | Electricity                | MWh     |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |18.1 Electricity used for   | Mwh     |   0,42  |     0,42   |    0,50   |

|    |commercial purpose          |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

|    |18.2 Electricity used for   |         |   0,84  |     0,84   |    1,00   |

|    |non-commercial purpose      |         |         |            |           |

|____|____________________________|_________|_________|____________|___________|

    *) *** Repealed

    **) The structure of total excise expressed in equivalent EUR/1000 cigarettes shall be established by Government decision

    *1) Degree Plato means the weight of sugar expressed in grams, contained in 100 grams of solution measured at the origin, at a temperature of 20 degree C/4 degree C.

    *2) Hl of pure alcohol means 100 litres of refined ethyl alcohol, with a concentration of 100% alcohol by volume, at a temperature of 20 degree C, contained in a given quantity of alcoholic product.

    *3) Liquid petroleum gases used for household consumption means liquid petroleum gas distributed in gas cylinders. The gas cylinders are those cylinders with a capacity of up to 12,5 kg.

    *4) Illuminating oil used as fuel by natural persons shall not be subject to excise duties.

    NOTES:

    1. In relation to the level of the minimum excise for cigarettes, also see the Order of minister of public finance No 614/2009.

    2. We reproduce further the provisions of Article II of the Government Emergency Ordinance No 29/2009.

    "ART. II

    The structure of the total excise for the level of the excise for cigarettes of 57 EUR/1 000 cigarettes, provided at No 6 of the table provided in Article I point 1, valid as from 1 April 2009 until 31 August 2009 inclusively, shall be of 35,06 EUR/1 000 cigarettes + 23% of the declared maximum wholesale price."

    ANNEX 2*)

    *) Annex 2 is reproduced in facsimile.

 ______________________________________________________________________________

|No  | Denomination of product or  |  2007  |  2008  |  2009  |  2010  |  2011 |

|    | of the group of products    | Excise | Excise | Excise | Excise | Excise|

|    |                             | Euro/  | Euro/  | Euro/  | Euro/  | Euro/ |

|    |                             | ton    | ton    | ton    | ton    | ton   |

|____|_____________________________|________|________|________|________|_______|

|  1.| Green coffee                |   612  |   459  |   306  |   153  |     0 |

|____|_____________________________|________|________|________|________|_______|

|  2.| Roasted coffee, including   |        |        |        |        |       |

|    | coffee with substitutes     |   900  |   675  |   450  |   225  |     0 |

|____|_____________________________|________|________|________|________|_______|

|  3.| Soluble coffee              |  3600  |  2700  |  1800  |   900  |     0 |

|____|_____________________________|________|________|________|________|_______|

    ANNEX 3 *** Repealed

    ANNEX 4*)

    *) Annex 4 is reproduced in facsimile.

 _____________________________________________________________________

| Pollution norm or type of  |    Cylinder capacity    | euro/1 cm^3  |

| motorcar/motor vehicle     |          (cm^3)         |              |

|____________________________|_________________________|______________|

|              1             |             2           |       3      |

|____________________________|_________________________|______________|

| Hybrids                    |                         |      0       |

|____________________________|_________________________|______________|

| Euro4                      |             < 1600      |      0,15    |

|____________________________|_________________________|______________|

|                            |        1601 - 2000      |      0,35    |

|____________________________|_________________________|______________|

|                            |        2001 - 2500      |      0,5     |

|____________________________|_________________________|______________|

|                            |        2501 - 3000      |      0,7     |

|____________________________|_________________________|______________|

|                            |             > 3000      |      1       |

|____________________________|_________________________|______________|

| Euro3                      |             < 1600      |      0,5     |

|____________________________|_________________________|______________|

|                            |        1601 - 2000      |      0,6     |

|____________________________|_________________________|______________|

|                            |        2001 - 2500      |      0,9     |

|____________________________|_________________________|______________|

|                            |        2501 - 3000      |      1,1     |

|____________________________|_________________________|______________|

|                            |             > 3000      |      1,3     |

|____________________________|_________________________|______________|

| Euro2                      |             < 1600      |      1,3     |

|____________________________|_________________________|______________|

|                            |        1601 - 2000      |      1,4     |

|____________________________|_________________________|______________|

|                            |        2001 - 2500      |      1,5     |

|____________________________|_________________________|______________|

|                            |        2501 - 3000      |      1,6     |

|____________________________|_________________________|______________|

|                            |             > 3000      |      1,7     |

|____________________________|_________________________|______________|

| Euro1                      |             < 1600      |      1,8     |

|____________________________|_________________________|______________|

|                            |        1601 - 2000      |      1,8     |

|____________________________|_________________________|______________|

|                            |        2001 - 2500      |      1,8     |

|____________________________|_________________________|______________|

|                            |        2501 - 3000      |      1,8     |

|____________________________|_________________________|______________|

|                            |             > 3000      |      1,8     |

|____________________________|_________________________|______________|

| Non-euro                   |             < 1600      |      2       |

|____________________________|_________________________|______________|

|                            |        1601 - 2000      |      2       |

|____________________________|_________________________|______________|

|                            |             > 2001      |      2       |

|____________________________|_________________________|______________|

    ANNEX 4.1

     LEVEL

    of special tax for motor vehicles from the categories*) N2, N3, M2 and M3

________________________________

Norm of pollution     EUR/1 cm^3

of motor vehicle

________________________________

Euro 4                   0

Euro 3                   0

Euro 2                   0,2

Euro 1                   0,9

Non-euro                 1,2

________________________________

    *) The categories are defined in the Regulations regarding the type homologation and the release of the identity card of the road vehicles, as well as the type homologation of the products used thereon - RNTR2.

    ANNEX 5*)

    *) Annex 5 is reproduced in facsimile.

 ________________________________________________________

|  Age of motorcar/motor  |  Coefficient  | Reduction (%)|

|         vehicle         | of correlation|              |

|_________________________|_______________|______________|

|             1           |       2       |       3      |

|_________________________|_______________|______________|

| up to 1 year inclusive  |      0,9      |      15      |

|_________________________|_______________|______________|

| 1 months - 2 years      |      1,8      |      25      |

| inclusive               |               |              |

|_________________________|_______________|______________|

| 2 years - 4 years       |      2,3      |      32      |

| inclusive               |               |              |

|_________________________|_______________|______________|

| 4 years  - 6 years      |      2,5      |      43      |

| inclusive               |               |              |

|_________________________|_______________|______________|

| over 6 years            |      2,7      |      47      |

| inclusive               |               |              |

|_________________________|_______________|______________|