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Titlul VIII in Engleza - De la data de 2010-01-01 pana in Prezent  

TITLE VIII - Special measures regarding the control of production, import and circulation of certain excisable products

CHAPTER I - Surveillance system of the production of ethyl alcohol

ART. 222*) - Scope of application

††† The surveillance system shall apply to all warehouse keepers authorised for the production of ethyl alcohol which is not denatured and distillates.

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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 222 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.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. 223*) - Fiscal supervisors

††† (1) For each fiscal warehouse of production of ethyl alcohol and distillates, permanent representatives of the competent tax authorities shall be designated, which shall be hereinafter called fiscal supervisors. The presence of fiscal supervisors shall be ensured along the entire production process, respectively during the three shifts and on legal holidays.

††† (2) The warehouse keepers authorised for the production of ethyl alcohol and distillates shall draw up and submit to the competent tax authority, together with the application for authorisation, a work schedule spread over the months, which should forecast the quantity estimated to be obtained during one year, based on the installed capacity.

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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 223 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" of the Law No 571/2003 on the Fiscal Code, as subsequently amended and supplemented, shall be repealed.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. 224*) - Means of measurement for the production of alcohol

††† (1) In order to correctly record the entire production of ethyl alcohol and distillates obtained, each fiscal warehouse of production of ethyl alcohol and distillates must be compulsorily equipped by the authorised warehouse keeper with means of measurement, hereinafter called metres, approved by the Romanian Office of Legal Metrology, which are necessary for the determination of the quantity of ethyl alcohol and distillates, as well as with legal means of measurement for determining the alcohol concentration for each type of ethyl alcohol and distillates. The means of measurement and the measurements made with them shall be compulsorily subject to the metrological control of the state, according to legislation on the matter.

††† (2) In case of warehouse keepers authorised for the production of ethyl alcohol, the meters shall be located at the exit from the distillation columns for the raw alcohol, at the exit from the refining columns for the refined ethyl alcohol, and at the exit from the columns related to the technical alcohol, so as to meter all the resulting quantities of alcohol.

††† (3) In case of warehouse keepers authorised for the production of distillates, the meters shall be placed at the exit from the distillation columns, or, as the case may be, at the exit from the distillation plants.

††† (4) The use of mobile pipes, flexible hoses or other similar pipes, the use of tanks which are not calibrated, as well as the placement of taps and valves before the meters, through which a quantity of alcohol or distillates may be extracted without being metered, shall be prohibited.

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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 224 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 225*) - Certificates of calibration

††† The warehouse keepers authorised for the production of alcohol and distillates shall be obliged to present to the fiscal supervisors certificates of calibration, issued by a metrology laboratory approved by the Romanian Office of Legal Metrology, for all tanks and containers in which are stored the alcohol, distillates and the raw materials from which they are produced, regardless of their nature.

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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 225 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 226*) - Seals

††† (1) Along the entire technological process from the exit of the raw, refined and technical alcohol from the distillation columns, respectively the refinery columns, and up to the meters, including to such meters, seals shall be applied. In case of warehouse keepers authorised for the production of distillates, seals shall be applied at the exit of distillates from the distillation columns or from the distillation plants. In all cases, the seals shall be applied also on all elements of the assembly-connection of the control and measurement devices, on each existing hole and valve along the entire technological process, either continuous or discontinuous.

††† (2) The devices and parts along the entire circuit of columns of distillation, refinery, as well as along the entire circuit of the distillation plants must be joined, so that they may be sealed. The seals belong to the competent tax authority, shall be attributed series numbers and shall compulsorily bear such series markings. The operations of sealing and unsealing shall be carried out by the designated fiscal supervisor, so as not to damage the devices and component parts. The prints of seals applied must be maintained intact. The sealing and unsealing shall be mentioned in an official report.

††† (3) The seals provided in paragraph (2) shall be complementary to the metrological seals applied to the meters, according to specific regulations established by the Romanian Office of Legal Metrology.

††† (4) The determination of the type of seals, as provided in paragraph (2), and their characteristics, uniformisation and/or personalisation, as well as the co-ordination of all required operations shall be the responsibility of the Ministry of Public Finance, respectively of the directorate with administrative attributions.

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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 226 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 227*) - Receipt of raw materials

††† (1) The quantity receipt of the raw materials entered into the fiscal warehouse, as well as their introduction into the production process shall be made by legal means of measurement.

††† (2) In case for the production of ethyl alcohol and distillates, the raw materials are acquired from natural persons, the acquisition bordereaux and the documents of receipt shall be prepared in two copies and shall bear, compulsorily, the visa of the fiscal supervisor. One copy of such documents shall remain with the fiscal warehouse which acquired the raw material, while copy 2 shall be kept by the supplying natural person.

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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 227 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 228*) - Obligations of fiscal supervisors

††† (1) The fiscal supervisors have the obligation to verify:

††† a) the existence of the certificates of calibration for tanks and containers of storage for alcohol, distillates and raw materials from which they are produced;

††† b) the correct registration of entries of raw materials;

††† c) the correct recording of the alcohol and distillates obtained, in the daily reports of production and in the documents of transfer-handing over to warehouses of processing or storage of finished products, in accordance with the registration of the means of measurement;

††† d) the conformity between the consumption norms for raw materials, the monthly energy consumption and the production of alcohol and distillates obtained;

††† e) the reality of daily stocks of raw alcohol, refined, denatured alcohol, technical alcohol and distillates, recorded in the operative records of the warehouses for the storage of such products;

††† f) the monthly summary report of the documents of transfer to the warehouses of processing alcohol and distillates;

††† g) the conformity between the quantities of alcohol and distillates released from the fiscal warehouse of production with those recorded in the fiscal documents;

††† h) the method of calculation, recording and transfer of excise duties payable for alcohol and distillates, as well as for spirits obtained by the authorised warehouse keeper of production, which carries on his activity within an integrated system;

††† i) the submission by the time limits, to the territorial tax bodies, of statements regarding the payment obligations for excise duties and the excise duty return, in accordance with legal provisions;

††† j) any other documents and operations which lead to the exact determination of the obligations to the state budget;

††† k) the correct registration of import and export operations, in case the authorised warehouse keeper carries on such operations.

††† (2) The fiscal supervisors shall also be obliged to register in a special register all the applications of the authorised warehouse keepers of production or the audit bodies as regards the sealing or unsealing of plants.

††† (3) In order to certify the reality of all operations which are reflected in the documents related to the production of alcohol and distillates, beginning with the entry of raw material until the supply of the alcohol and distillates to the processing sections or to third parties, all documents prepared, including the fiscal documents, shall be compulsorily presented to the designated fiscal supervisor to be endorsed by him.

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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 228 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 229*) - Unsealing plants

††† (1) Unsealing the devices or parts along the technological process shall be carried out only based on a written request, justified, on behalf of the fiscal warehouse of production of alcohol and distillates or in cases of accident.

††† (2) At least three days before the time limit fixed for carrying out the actual operation, the application for unsealing shall be sent to the fiscal supervisor, who shall proceed to the unsealing. At the moment of unsealing, the fiscal supervisor shall draw up an official report of the unsealing. The official report he shall include the date and the time of unsealing, the quantity of alcohol and distillates - in litres and in degrees - as registered by meters at the moment of unsealing, as well as the stock of alcohol and distillates, by types, which is located in tanks and containers.

††† (3) It shall be prohibited for the authorised warehouse keepers to damage the seals applied by the fiscal supervisor. In case the seal is accidentally damaged or in case of accident, the authorised warehouse keeper shall have the obligation to request the presence of the fiscal supervisor in order to establish the causes of the accidental damage of the seal or of the accident.

††† (4) If the authorised warehouse keeper establishes an incident or a malfunction in the operation of a meter, such authorised warehouse keeper must immediately make a statement before the fiscal supervisor, which shall be recorded in a special register intended for this purpose and shall proceed immediately to remedy the defect. At the same time, the authorised warehouse keeper shall request the presence of the representative authorised by the Romanian Office of Legal Metrology for activities of repair of the means of measurement for such category, in order to unseal the means of measurement, to put them back into operation and to re-seal them.

††† (5) The defective meters may be replaced by other spare meters under metrology control, with the specification of the indicators from which the activity is re-started, made in an official report of replacement drawn up by the fiscal supervisor.

††† (6) If the time for repair of meters exceeds 24 hours, then the activity of production of alcohol and distillates shall be suspended. The respective plants shall be sealed.

††† (7) The suspension shall be made based on an official report of suspension, drawn up in 3 copies by the fiscal supervisor, in the presence of the legal representative of the authorised warehouse keeper.

††† (8) The official report drawn up shall include the causes of the damage or the accident which generated the interruption of activity, the date and time of such interruption, the stock of alcohol and distillates existing on such date, and the indicators which may be read of the meters at the moment of the suspension of activity.

††† (9) The original of the official report of unsealing or suspension, as the case may be, shall be submitted to the competent tax authority within 24 hours after the conclusion of such report. The second copy of the official report shall remain with the authorised warehouse keeper, while the third copy shall be kept by the fiscal supervisor.

††† (10) The resumption of activity after unsealing such plants shall be made based on a statement of repair of the fault, drawn up by the authorised warehouse keeper and endorsed by the fiscal supervisor, accompanied by an opinion issued by the expert who made the repair. The fiscal supervisor shall proceed to the sealing of the entire technological process.

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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 229 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER II - Surveillance system of the circulation of ethyl alcohol and distillates in bulk from domestic production or from import

ART. 230*) - Conditions of quality

††† The ethyl alcohol and distillates supplied by the authorised warehouse keepers for production to the legal users must observe the provisions of the legal standards in force. Each supply shall be accompanied by completed bulletins of analysis, according to legal standards in force, issued by the own laboratory of the producer, if approved, or issued by other authorised laboratories. The bulletins of analysis shall include at least 7 physical-chemical parameters, as provided by legal standards in force.

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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 230 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 231*) - Transport in bulk

††† (1) All tanks and containers whereby quantities of alcohol and distillates will be transported shall bear the seal of the fiscal supervisor and shall be accompanied by the fiscal documents provided in Title VII.

††† (2) The fiscal supervisor who sealed the tanks or the containers for the transport of alcohol and distillates in bulk shall communicate to the competent tax authority, on the same day, the date of departure of the transport of alcohol and distillates, the registration number of the means of transport, the quantity dispatched, and the approximate date of arrival of such shipment.

††† (3) At the actual arrival of the alcohol and distillates at the destination, the economic operator, which is the beneficiary, shall be obliged to request the competent tax authority to designate a fiscal representative who, within a maximum of 24 hours, shall perform the verification of the transport documents and the data included in the accompanying document, after which the unsealing of the tanks or the containers shall proceed.

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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 231 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 232*) - Conditions of supply

††† (1) The supply of alcohol and distillates in bulk shall be made directly from the authorised warehouse keeper for production or from the importer to the legal users.

††† (2) The supply in bulk of ethyl alcohol and distillates, for the purpose of obtaining alcoholic beverages, to beneficiaries other than warehouse keepers authorised for the production of such beverages shall be prohibited.

††† (3) The authorised warehouse keepers for production and importers may deliver alcohol in bulk, for consumption, directly to the hospitals, pharmacies and economic operators, which are legal users of alcohol, other than producers of alcoholic beverages.

††† (4) The technical ethyl alcohol bottled may be sold only by the warehouse keeper authorised for the production of ethyl alcohol and only in the form of denatured technical ethyl alcohol, according to legal standards in force.

††† (5) The sale in bulk and the use as a raw material of alcohol and distillates having an alcohol concentration of less than 96,0% by volume, for the production of alcohol beverages shall be prohibited.

††† (6) The production of sanitary alcohol by other producers than warehouse keepers authorised for the production of ethyl alcohol shall be prohibited.

††† (7) The sale of sanitary alcohol in bulk on the internal market shall be prohibited.

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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 232 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER III - Surveillance system for plum brandy and fruit brandies

ART. 233*) - Means of measurement

††† (1) In order to correctly record the production of plum brandy and fruit brandies, each authorised warehouse keeper shall be obliged to endow himself with means of volumetric measurement, referred to as meters, approved by the Romanian Office of Legal Metrology, as well as with legal means of measurement of the alcohol concentration of the raw material and products resulting from processing such raw materials, production plants being compulsorily sealed under the same conditions as in case of the warehouse keepers authorised for the production of ethyl alcohol or distillates.

††† (2) Individual stills of producers of plum brandy and fruit brandies whose production is intended for sale shall be supplied and equipped with vessels which are litred by the competent bodies of the Romanian Office of Legal Metrology, as well as with legal means of measurement of alcohol concentration of products obtained.

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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 233 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 234*) - Sealing and unsealing plants

††† (1) In order to supervise the quantities of plum brandy and fruit brandies during the period when they are not in operation, the production plants or stills held by authorised warehouse keepers shall be additionally sealed by the competent tax authority.

††† (2) After the receipt of the raw material for distillation, holders of such plants or stills shall request the competent tax authority in writing to unseal such plants or stills. The unsealing date and time, as well as the quantities and types of raw material which are going to be processed, shall be written down in a register of production, which shall be numbered, endorsed by the competent tax authority and kept by the producer. At the same time, the competent tax authority shall record the same data in an official report.

††† (3) The unsealing shall be requested if the holder of plants or stills has in inventory raw material for the use of the production capacities for a minimum of 10 days, the production process being compulsorily carried out on a continuous bases, until the exhaustion of the raw material.

††† (4) At the moment of unsealing the plants or stills, the representative of the competent tax authorities shall verify, based on production samples, the productions periods and the alcohol productivity for each type of raw material, establishing the number of boiling operations within 24 hours and drawing up an official report of finding.

††† (5) The periods of operation of the plants or stills and the established productivity shall be used for the production recording in the register of production.

††† (6) In order to interrupt the plants or stills, the authorised warehouse keeper for production shall inform the competent tax authority of the need to re-seal, 2 days before the interruption of production.

††† (7) If the re-sealing of the still or the rest of the plants is not requested at the moment of the interruption, then the production shall be considered as continued for the entire period of the unsealing.

††† (8) The moment of sealing shall be recorded in the register of production, also being drawn up an official report, which shall include the quantity of production carried out from the date of the unsealing.

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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 234 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER IV - Surveillance system of the imports of alcohol, distillates and spirits, in bulk

ART. 235*) - Conditions of import

††† The alcohol, distillates and spirits may be imported in bulk only based on contracts directly concluded with foreign producers or with their representatives and only for the purpose to be directly processed or bottled by the authorised warehouse keeper for production.

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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 235 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 236*) - Supervision procedure

††† (1) At the entry into the country of the alcohol in bulk, regardless of its nature, of the distillates in bulk, as well as of the spirits in bulk, after the carrying out of the customs formalities, the border customs bodies shall apply on each tank and container a special seal, with the markings of the customs authority, the unsealing being prohibited until the final destination of such goods.

††† (2) At the moment when the customs operations are carried out, a sample from each tank or container shall be compulsorily drawn for the purpose of verifying the authenticity of the data included in the accompanying documents, respectively the invoice and the certificates of physical-chemical analyses.

††† (3) The drawing of the sample shall be carried out by the laboratory representative, approved by the customs authority to carry out expert's investigations in order to identify the products.

††† (4) The drawing of the sample shall be carried out in the presence of the customs authority, the permanent representative in customs of the National Authority for the Protection of Consumers and of the importer. If the importer submits a statement mentioning that he is not interested in participating in the drawing, such operation may be carried out in his absence.

††† (5) The operation of drawing of samples shall be made in accordance with the Romanian norms in force regarding the sampling, analysis, and inspection of a batch of products by the representative of the approved laboratory.

††† (6) Three identical specimens shall be formed from the sample drawn, out of which one shall be intended for the laboratory, the second for the customs authority, while the third for the importer.

††† (7) The specimens shall be labelled and shall be sealed by the customs authority.

††† (8) The drawn specimens shall be send to the laboratories under the care and under the responsibility of the representative of the approved laboratory.

††† (9) The operation of drawing shall be completed by drawing up an official report of drawing, according to the model presented in norms.

††† (10) The results of the experts' investigation shall be recorded by the approved laboratory on certificates of expert's investigation.

††† (11) The analysis of products shall be made at the expense of importers and has as the purpose the determination of the alcohol concentration and the actual quantities, as compared to those mentioned in the accompanying documents, for the correct determination of the excise duties payable and of the product quality.

††† (12) The time limit for carrying out the analyses shall be, as the case may be, as follows:

††† a) on the spot, in case of products which do not contain sugar;

††† b) within 24 hours from drawing the sample, in case of products which contain sugar.

††† (13) The compulsorily period for keeping the specimens is one year.

††† (14) The provisions of paragraph (2) shall also apply to the quantities of alcohol, distillates and spirits in bulk, brought under a temporary import arrangement.

††† (15) The quantities of alcohol, distillates and spirits in bulk, which are imported, shall be sealed by the border customs organ, and in case the commodity is transited to an interior customs point in order to perform the customs operation of import. The commodity sealed this way, together with the commodity accompanying document issued by the border customs authority, which includes the quantity of imported alcohol, distillates or spirits, under the manner and in the form provided in norms, shall be free for circulation until the customs point where the import customs operation and the drawing of samples take place, according to paragraph (2).

††† (16) In all cases, for the determinations made based on laboratory analyses, the admitted tolerance shall be of +/- 0.3 degrees volume.

††† (17) The unsealing of the tanks and containers of alcohol, distillates and spirits in bulk which are imported and reached the final destination, shall be made in the presence of a representative of the competent tax authority, designated at the written request of the importers.

††† (18) The importer shall have the obligation to record in a special register, according to the model presented in the methodological norms, which shall be endorsed by the representative of the territorial tax body in whose jurisdiction he carries on activity, all the quantities of alcohol, distillates and spirits in bulk - in litres and in degrees - by types of products and by destinations of such products.

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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 236 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER V - Common provisions regarding supervision applied to the production and import of alcohol, distillates and spirits

ART. 237*) - Reports regarding the manner of turning to account

††† (1) On a monthly basis, until the 15th of each month for the previous month, authorised warehouse keepers for production and importers of alcohol and distillates shall submit to the territorial tax bodies a report containing information concerning the manner which such products are turned to account through sale or through processing, namely: the destination, the name and address of the beneficiary, the number and date of the invoice, the quantities, the unit price and the total amount, out of which, as the case may be, the value of the excise, according to the model presented in the norms. Such report shall be accompanied compulsorily by a copy of the inventory lists prepared for the stocks of raw materials and finished products recorded at the end of the month. Inventory lists shall be drawn up in two copies and shall be endorsed by the authorised warehouse keeper for production or by the importer. In case of authorised warehouse keepers for production, the inventory lists shall be endorsed and kept by the fiscal supervisor. The second copy shall be kept by the authorised warehouse keeper of production and by the importer.

††† (2) On a monthly basis, by the last day of the month, for the previous month, the territorial tax bodies shall transmit to the Ministry of Public Finance - General Directorate of Information Technology the summary report of each county regarding the manner of turning to account the alcohol and distillates, according to the model presented in the norms.

††† (3) *** Repealed

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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 237 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 238 *** Repealed

CHAPTER VI - Special measures regarding the production, import and circulation of mineral oils

ART. 239*) - Limitations

††† (1) Any commercial operation with mineral oils which are not derived from fiscal warehouses of production is prohibited.

††† (2) By exception from the provisions of paragraph (1) all residues of mineral oils resulted from exploitation, in other locations than the production fiscal warehouses, may be ceded or sold only with a view to processing and only to a production fiscal warehouse, under the terms provided 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 239 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 240*) - Conditions of sale

††† (1) Non-excisable mineral oils which result from the processing of crude oil or other raw materials, which have an kindling point below 85 degree C, shall be sold directly to final users, which use such products for industrial purpose. Otherwise, the authorised warehouse keeper shall transfer to the state budget the related excise duties, calculated at the level of excise duties payable for leaded petrol. Wholesale traders shall not be included in the category of the final users.

††† (2) It is prohibited to sell, through pumps of distribution stations, the mineral oils, other than those in the category of liquid petroleum gas, petrol and gas oil, which do not comply with to the national standards of quality.

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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 240 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 241*) - Conditions of quality

††† It is prohibited to import mineral oils of the type of petrol and gas oil which do not conform to the national standards or to the legal provisions referring to the quality of gas.

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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 241 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 242*) - Procedure of import

††† The carrying out of the import customs formalities, related to mineral oils as provided in Article 241, shall be made by the customs offices of control and customs clearing at the border, established by the decision of the customs authority, which shall be published in the Official Gazette of Romania, Part I.

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

††† *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 242 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER VII - Other special measures

ART. 243 *** Repealed

ART. 244*) - 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 authorised warehouse keeper and the closing-down of activity until the payment of outstanding amounts.

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

††† *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 244 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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. 244^1 - Other measures

††† (1) The economic units intending to distribute and market wholesale alcoholic beverages and tobacco products shall be obliged to register, until 31 March 2005, with the territorial tax authority 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 title VII.

††† (2) The alcoholic beverages supplied by the producing economic units to the distributing economic units 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.

††† (3) The distributing economic units or wholesale traders of alcoholic beverages and tobacco products shall be liable for the illegal origin of the products held and they shall be obliged to verify the authenticity of the invoices received.

††† (4) The economic operators which intend to sell in a retail system the energetic products provided in Article 175 (3) a) - e) 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 economic operators which carry out their activity of retail sale of energetic products provided in Article 175 (3) a) - e) shall be bound to comply with the procedure and conditions established by order of the president of the National Agency for Tax Administration provided in paragraph (4), within 90 days as of the day date of publication of the order in the Official Gazette of Romania, Part I.

††† (6) The carrying on of the sale activity by the economic operators provided in paragraph (4), which failed to comply with the procedure and conditions established according to paragraph (4), shall be regarded as contravention and sanctioned by fine from lei 20 000 to lei 100 000 and seizure of amounts resulted from such sale.

††† (7) The carrying on by the economic operators provided in paragraph (5), which failed to comply with the procedure and conditions established according to paragraph (4), after the time limit provided in paragraph (5), shall be regarded as contravention and sanctioned by fine from lei 20 000 to lei 100 000 and seizure of amounts resulted from such sale and cessation of the activity of sale of excisable products for a period of 1 - 3 months.

††† (8) The economic operators which intend to perform wholesale trade with energetic products provided in Article 175 (3) a) - e) shall be bound to register with the territorial tax authority according to the procedure and by complying with the terms that are going to be established by order of the president of the National Tax Administration Agency.

††† (9) The economic operators which pursue wholesale trade activity with energetic products provided in Article 175 (3) a) - e) shall be bound to carry out the procedure and the conditions established by the order of the president of the National Tax Administration Agency provided in paragraph (8), within 90 as of the date of its publication in the Official Gazette of Romania.

††† (10) The authorised warehouse keepers and the operators registered for energetic products shall not fall under the provisions of paragraph (8) and (9).

††† (11) The carrying out of the sale activity by the economic operators provided in paragraph (8), which fail to carry out the procedure and to meet the terms set out in paragraph (8), represents contravention and shall be sanctioned by fine ranging from ROL 50 000 to ROL 100 000 and the seizure of amounts resulted from this sale.

††† (12) The carrying out of the trading activity by the economic operators provided in paragraph (9), which fail to carry out the procedure and to meet the terms set out in paragraph (8), after the time limit laid down in paragraph (9), represents contravention and shall be sanctioned by fine ranging from ROL 50 000 to ROL 100 000, by the seizure of amounts resulted from this sale and the shut down of the activity of sale of excisable products for a period of 1 - 3 months.

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

††† *) According to Article III (3) of the Government Emergency Ordinance No 109/2009, starting on 1 April 2010, the provisions of Article 244^1 of Title VIII "Special measures concerning the surveillance of production, import and movement of excisable products" 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.

CHAPTER VIII - Sanctions

ART. 245 *** Repealed

ART. 246 *** Repealed





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