View source for ΔΔ:Dispatch of tax stamped films within the country, to another EU Member State, or to a Third Country

{{process
|process_official_title=Sending tobacco-tax films within the country, another Member State of the Union or a third country
|process_alternative_titles=Supply of entitled persons with uniform tax strips of manufactured tobacco
|process_description=The procedure concerns the export or dispatch of stamps of tax labels for manufactured tobacco within the country or to other Member States for affixing to the packaging units of such products, which are produced in tobacco product manufacturing plants within the country or in third countries or other Member States and intended for consumption within the country. It is addressed to undertakings.
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_owner_directory=383117
|process_provision_org_group=7171
|process_deadline_duration=12960000
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital)
|process_output_type=Other
|process_source=SDG
|process_provided_to=Businesses
|process_life_events=Business taxation
|process_sdg_resource=Judicial redress
|process_total_duration_steps_min=176400
|process_total_duration_steps_max=356400
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=0
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_sdg_codes=L2
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Professional
|process_conditions_name=The allocation of stamps is made to the following persons, as defined in paragraph 1 of article 106 of Law 2960/01:
(a) the authorised warehousekeeper, the registered domestic consignee and the authorised warehousekeeper of other Member States of the European Union,
(b) the tax representative of an authorised warehousekeeper of other Member States of the European Union,
(c) the importer from third countries; and
(d) the person authorised to produce manufactured tobacco within the country outside the suspension system
|process_conditions_url=http://www.et.gr/idocs-nph/search/pdfViewerForm.html?args=5C7QrtC22wHgzIpqlooT4HdtvSoClrL8WV61VT5q8qJ5MXD0LzQTLWPU9yLzB8V68knBzLCmTXKaO6fpVZ6Lx3UnKl3nP8NxdnJ5r9cmWyJWelDvWS_18kAEhATUkJb0x1LIdQ163nV9K--td6SIuQUhfkeml1rzNHt1hY3aUigRXh5Zh3LkVBf6LJH3YgRF
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=2960
|process_rule_decision_year=2001
|process_rule_article=106
|process_rule_description=The article refers to the distribution of stamps of manufactured tobacco tax films to eligible persons and their affixing to the packets or smaller packaging used to make them available to consumers.
Amended by Articles 1 of Law 3583/07, Government Gazette A 142 and 85 of Law 3842/2010, Government Gazette A 58, which can be consulted on the website http://www.et.gr/ of the National Printing House.
|process_rule_gazette_doc_number=265
|process_rule_gazette_doc_issue=Α
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20010100265
}}
{{process rules
|process_rule_type=Other
|process_rule_decision_number=Α.1001
|process_rule_decision_year=2019
|process_rule_description=Procedure for providing eligible persons with stamped films for the taxation of manufactured tobacco.
|process_rule_gazette_doc_number=102
|process_rule_gazette_doc_issue=Β
|process_rule_ada=ΨΛΤΒ46ΜΠ3Ζ-ΧΞΞ
|process_rule_url=http://elib.aade.gr/elib/view?d=/gr/ap/2019/A__1001/
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=Ε.2031
|process_rule_decision_year=2020
|process_rule_description=Notification of the decision No. 1001/24.12.2019 of the Governor of the Independent Authority for Public Revenue, on the procedure for the supply of the entitled persons with stamps for the taxation of manufactured tobacco.
|process_rule_ada=ΨΜΟΨ46ΜΠ3Ζ-Γ6Α
|process_rule_url=http://elib.aade.gr/elib/view?d=/gr/egk/2020/E_2031/
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Security Deposit
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=86400
|process_step_duration_max=86400
|process_step_description=The letter of guarantee covering the Special Excise Duty and Value Added Tax (VAT), attributable to the products to which the stamped films are to be affixed, is received, registered by the competent customs official and receives a unique reference number (GRN) from the ICISnet guarantee subsystem.
|process_step_note=A model letter of guarantee is set out in Annex III to Decision No A.1001/24.12.2019.
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission of an application for the release of press films (A.D.T.)
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=86400
|process_step_duration_max=259200
|process_step_description=Acceptance of the application for the issuance of stamps, which is submitted electronically by the entitled persons through the ICISnet subsystem.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=2
|process_step_previous_child=2
|process_step_title=Receipt of securities (natural payment) and issue of proof of collection
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=600
|process_step_duration_max=600
|process_step_description=In the case of physical payment, the competent customs official (cashier) shall collect the value of the stamps by issuing a receipt.
}}
{{process steps
|process_step_num_id=4
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=2
|process_step_previous_child=2
|process_step_title=Receipt of film value (through banking system) and issue of a receipt.
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=300
|process_step_duration_max=300
|process_step_description=If electronic payment has been selected as the method of payment, the trader pays, remotely, through the banking system, the value of the films and prints from ICISnet the relevant receipt.
}}
{{process steps
|process_step_num_id=5
|process_step_exit=No
|process_step_child=No
|process_step_title=Deliver of official films.
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=3600
|process_step_duration_max=10800
|process_step_description=A relevant delivery-receipt protocol shall be drawn up and signed and then the competent stamp manager of the Customs shall deliver to the entitled person or his legal representative or authorized person the requested quantity of stamps.
}}
{{process steps
|process_step_num_id=6
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=5
|process_step_previous_child=5
|process_step_title=Dispatch of stamps (to a tobacco manufacturer in the country or in another Member State)
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=0
|process_step_duration_max=0
|process_step_description=In the case of affixing the stamps on manufactured tobacco, manufactured in production units in the country or in another member-state, the dispatch of the stamps is carried out by the trader with the usual commercial documents of Law No. 4308/2014 (A΄251) and accompanied by a printed copy of the application for the release of stamped films .
|process_step_note=The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps.
}}
{{process steps
|process_step_num_id=7
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=5
|process_step_previous_child=5
|process_step_title=Export of films (in Third Country).
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=0
|process_step_duration_max=0
|process_step_description=In case the stamps are affixed to manufactured tobacco produced in manufacturing plants in third countries, the export of the stamps shall be carried out by the trader under the temporary export procedure with a view to their re-importation.
|process_step_note=The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps.
}}
{{process steps
|process_step_num_id=8
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=6
|process_step_previous_child=6
|process_step_title=Receipt of manufactured tobacco (from domestic tobacco industry or another Member State).
|process_step_implementation=Manual Action
|process_step_duration_min=0
|process_step_duration_max=0
|process_step_description=Manufactured tobacco on which the stamps have been affixed and which originates from other countries or is transported from a tax warehouse of a domestic tobacco industry shall be moved using the electronic administrative document (e-DE) and a report of receipt shall be submitted by the authorised warehousekeeper or the registered consignee, which shall be credited to the application for the release of stamped films and the deposited security shall be released.
|process_step_note=The time of receipt cannot exceed 5 months from the date of acceptance of the application for the release of stamps, with the possibility of an extension of 2 months in exceptional cases.
In the event of non-arrival of the products or non-return of the stamps within the above period, the appropriate tax charges shall be payable.
}}
{{process steps
|process_step_num_id=9
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=7
|process_step_previous_child=7
|process_step_title=Import of manufactured tobacco (from Third Country).
|process_step_implementation=Manual Action
|process_step_duration_min=0
|process_step_duration_max=0
|process_step_description=When importing manufactured tobacco into the country:
(a) for the stamps affixed to the products in question, the provisions of Article 203 on re-importation of the Customs Code (EU) 952/2013 shall apply,
(b) while the corresponding releases of stamped films, under which the stamps were issued, are credited and the security lodged is released, where applicable, or by the electronic administrative document (e-ED), in case it is used for the movement under suspension of those products after release for free circulation from the Customs office of import to the tax warehouse, or by the Single Administrative Document of import.
|process_step_note=The time of admission may not exceed 5 months from the date of acceptance of the application for the release of stamps, with the possibility of an extension of 2 months in exceptional cases.
In the event of non-arrival of the products or non-return of the stamps within the above period, the appropriate tax charges shall be payable.
}}
{{process steps
|process_step_num_id=10
|process_step_exit=No
|process_step_child=No
|process_step_title=Dismantling of untapped tapes in packing units.
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=0
|process_step_duration_max=0
|process_step_description=Separate strips returned from third countries or other countries or from domestic tobacco industries within the country, without attaching to manufactured tobacco, due to damage or damage, shall be destroyed before the Committee referred to in Article 105 of Law 2960/2001 (A265), credited to the relevant application for the release of stamps, with the relevant destruction protocol and released the deposited security.
|process_step_note=The time to return stamped strips for destruction may not exceed 5 months from the date of acceptance of the application for release of stamped strips, with the possibility of an extension of 2 months in exceptional cases.
}}
{{process useful links
|process_useful_link_title=EXISTING AUTHORITY OF REVENUE
|process_useful_link_url=https://www.aade.gr/customs
}}