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| | |process_official_title=Sending tobacco-tax films within the country, another Member State of the Union or a third country | | |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_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_description=The procedure concerns the export or dispatch of stamped films 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_is_private=No |
| | |process_org_owner=73401 | | |process_org_owner=73401 |
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| | |process_trigger_type=Application (digital) | | |process_trigger_type=Application (digital) |
| | |process_output_type=Other | | |process_output_type=Other |
| − | |process_source=SDG
| |
| | |process_provided_to=Businesses | | |process_provided_to=Businesses |
| | |process_life_events=Business taxation | | |process_life_events=Business taxation |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Professional | | |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: | + | |process_conditions_name=The allocation of stamped films 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, | | (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, | | (b) the tax representative of an authorised warehousekeeper of other Member States of the European Union, |
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| | |process_rule_decision_year=2001 | | |process_rule_decision_year=2001 |
| | |process_rule_article=106 | | |process_rule_article=106 |
| − | |process_rule_description=The article refers to the distribution of stamps of manufactured tobacco tax strips to eligible persons and their affixing to the packets or smaller packaging used to make them available to consumers. | + | |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. | | 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_number=265 |
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| | |process_rule_decision_number=Α.1001 | | |process_rule_decision_number=Α.1001 |
| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| − | |process_rule_description=Procedure for providing eligible persons with stamped strips for the taxation of manufactured tobacco. | + | |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_number=102 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
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| | |process_step_duration_min=86400 | | |process_step_duration_min=86400 |
| | |process_step_duration_max=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 stamps 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_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_step_note=A model letter of guarantee is set out in Annex III to Decision No A.1001/24.12.2019. |
| | }} | | }} |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Submission of an application for the release of press films (A.D.T.) | + | |process_step_title=Submission of an application for the release of stamped films |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| | |process_step_duration_min=86400 | | |process_step_duration_min=86400 |
| | |process_step_duration_max=259200 | | |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_step_description=Acceptance of the application for the issuance of stamped films, which is submitted electronically by the entitled persons through the ICISnet subsystem. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_duration_min=600 | | |process_step_duration_min=600 |
| | |process_step_duration_max=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_step_description=In the case of physical payment, the competent customs official (cashier) shall collect the value of the stamped films by issuing a receipt. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_duration_min=300 | | |process_step_duration_min=300 |
| | |process_step_duration_max=300 | | |process_step_duration_max=300 |
| − | |process_step_description=In the event that electronic payment has been chosen as a way of repaying, the trader shall, by way of the banking system, pay the value of the films and print the relevant receipt from the ICISnet. | + | |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 steps |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Deliver of official films. | + | |process_step_title=Delivery of official films |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=3600 | | |process_step_duration_min=3600 |
| | |process_step_duration_max=10800 | | |process_step_duration_max=10800 |
| − | |process_step_description=A delivery protocol shall be drawn up and signed for this purpose, and then the competent customs official of the Member State in which the customs office of destination is located shall deliver the requested quantity to the person or his legal representative or to the authorised person. | + | |process_step_description=A relevant delivery-receipt protocol shall be drawn up and signed and then the competent stamped films 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 steps |
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| | |process_step_previous_child_selector=5 | | |process_step_previous_child_selector=5 |
| | |process_step_previous_child=5 | | |process_step_previous_child=5 |
| − | |process_step_title=Sending of label films (in the tobacco industry within the country or in another Member State) | + | |process_step_title=Dispatch of stamped films (to a tobacco manufacturer in the country or in another Member State) |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=0 | | |process_step_duration_min=0 |
| | |process_step_duration_max=0 | | |process_step_duration_max=0 |
| − | |process_step_description=In the case of pasteing of label films to manufactured tobacco, manufactured in production units of the country's internal or other Member State's (k-m), the dispatch of the labels is carried out by the trader with the usual commercial documents of Law 4308/2014 (A'251) and accompanied by a printed copy of the A.E.T. | + | |process_step_description=In the case of affixing the stamped films on manufactured tobacco, produced 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 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 securities. | + | |process_step_note=The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_previous_child_selector=5 | | |process_step_previous_child_selector=5 |
| | |process_step_previous_child=5 | | |process_step_previous_child=5 |
| − | |process_step_title=Export of films (in Third Country). | + | |process_step_title=Export of stamped films (in Third Country) |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=0 | | |process_step_duration_min=0 |
| | |process_step_duration_max=0 | | |process_step_duration_max=0 |
| − | |process_step_description=In the case of pasteing of labels to manufactured tobacco manufactured in third country production plants, the export of the labels shall be carried out by the trader under the temporary export arrangements for the purpose of re-importing them. | + | |process_step_description=In case the stamped films are affixed to manufactured tobacco produced in manufacturing plants in third countries, the export of the stamped films 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 export shall, where appropriate, be determined by the person entitled to the securities. | + | |process_step_note=The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_duration_min=0 | | |process_step_duration_min=0 |
| | |process_step_duration_max=0 | | |process_step_duration_max=0 |
| − | |process_step_description=Industrialised tobacco, to which the labels were attached and coming from other k-m or transported from a local tobacco warehouse, shall be moved by electronic administrative document (e-PD) and shall be reported on receipt by the authorised warehouser or the registered consignee, to which the ADRT is credited and the security lodged shall be released. | + | |process_step_description=Manufactured tobacco on which the stamped films 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 may not exceed 5 months from the date of acceptance of the application for the release of press films (PRT), with the possibility of an extension of 2 months in exceptional cases. | + | |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 stamped films within the above period, the appropriate tax charges shall be payable. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_duration_min=0 | | |process_step_duration_min=0 |
| | |process_step_duration_max=0 | | |process_step_duration_max=0 |
| − | |process_step_description=When importing within the country of manufactured tobacco: (a) the provisions of Article 203 relating to the reimportation of the CN. (EU) 952/2013, (b) while the corresponding A.C.E.T.s, with which the labels had been awarded, are credited and released, the security lodged, where appropriate, or the electronic administrative document (e-D.E.), shall be used for the movement under suspension of such products after release for free circulation by the Customs office of importation into the tax warehouse or with the Single Administrative Document (E.E.E.) imported. | + | |process_step_description=When importing manufactured tobacco into the country: |
| − | |process_step_note=The time of importation may not exceed 5 months from the date of acceptance of the application for the disposal of press films, with the possibility of an extension of 2 months in exceptional cases. | + | (a) for the stamped films 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 stamped films within the above period, the appropriate tax charges shall be payable. |
| | }} | | }} |
| | {{process steps | | {{process steps |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Dismantling of untapped tapes in packing units. | + | |process_step_title=Destruction of untapped tapes in packing units |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| | |process_step_duration_min=0 | | |process_step_duration_min=0 |
| | |process_step_duration_max=0 | | |process_step_duration_max=0 |
| − | |process_step_description=Separate films 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 No 2960/2001 (A'265), credited to the relevant A.D.T. with the relevant destruction protocol and released the security lodged. | + | |process_step_description=Separate stamped films 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 stamped films, with the relevant destruction protocol and released the deposited security. |
| − | |process_step_note=The time of return of press films for destruction may not exceed 5 months from the date of acceptance of the application for the disposal of press films (ADDT), with the possibility of extending 2 months in exceptional cases. | + | |process_step_note=The time to return stamped films for destruction may not exceed 5 months from the date of acceptance of the application for release of stamped films, with the possibility of an extension of 2 months in exceptional cases. |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=EXISTING AUTHORITY OF REVENUE | + | |process_useful_link_title=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE |
| | |process_useful_link_url=https://www.aade.gr/customs | | |process_useful_link_url=https://www.aade.gr/customs |
| | }} | | }} |
