Difference between revisions of "ΔΔ:Dispatch of tax stamped films within the country, to another EU Member State, or to a Third Country"

From National Registry of Administrative Public Services
 
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|process_provision_org_owner_directory=383117
 
|process_provision_org_owner_directory=383117
 
|process_provision_org_group=7171
 
|process_provision_org_group=7171
−
|process_deadline_duration=12960000
+
|process_deadline_duration=P5M
 
|process_type=Outgoing
 
|process_type=Outgoing
 
|process_trigger=Applied for
 
|process_trigger=Applied for
 
|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
 
|process_sdg_resource=Judicial redress
 
|process_sdg_resource=Judicial redress
−
|process_total_duration_steps_min=176400
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|process_total_duration_steps_min=176850
−
|process_total_duration_steps_max=356400
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|process_total_duration_steps_max=356850
 
|process_cost_min=0.00
 
|process_cost_min=0.00
 
|process_cost_max=0.00
 
|process_cost_max=0.00
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|process_step_official=Competent Employee
 
|process_step_official=Competent Employee
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
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|process_step_duration_min=86400
+
|process_step_duration_min=P1D
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|process_step_duration_max=86400
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|process_step_duration_max=P1D
 
|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_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_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=P1D
−
|process_step_duration_max=259200
+
|process_step_duration_max=P3D
 
|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_step_description=Acceptance of the application for the issuance of stamped films, which is submitted electronically by the entitled persons through the ICISnet subsystem.
 
}}
 
}}
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|process_step_official=Competent Employee
 
|process_step_official=Competent Employee
 
|process_step_implementation=Manual Action
 
|process_step_implementation=Manual Action
−
|process_step_duration_min=600
+
|process_step_duration_min=PT10M
−
|process_step_duration_max=600
+
|process_step_duration_max=PT10M
 
|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_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.
 
}}
 
}}
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|process_step_official=Competent Employee
 
|process_step_official=Competent Employee
 
|process_step_implementation=Software action
 
|process_step_implementation=Software action
−
|process_step_duration_min=300
+
|process_step_duration_min=PT5M
−
|process_step_duration_max=300
+
|process_step_duration_max=PT5M
 
|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_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.
 
}}
 
}}
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|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=PT1H
−
|process_step_duration_max=10800
+
|process_step_duration_max=PT3H
 
|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_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.
 
}}
 
}}

Latest revision as of 15:04, 2 April 2026



540e58f3-ce6c-48ef-9f20-25ae42f88642 545836 Αποστολή ενσήμων ταινιών φορολογίας καπνού στο εσωτερικό της χώρας, σε άλλο κράτος-μέλος της ΕΕ ή τρίτη χώρα

At a glance

Points of service

Customs Authorities

Digital provision points

  • The service is not provided digitally

Number of required documents

Not required

Fees

Provided without cost

Deadline of completion

5 months

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.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure


Provided to

Businesses

Related links


Last update

02/04/2026

Application




What you will need

    Print

    Requirements

      Fees

        Related

        Means of redress or appeal:

        Judicial redress


        Output & Results

        Output

        Other

        Steps

          Digital steps

            Other information

            Alternative titles

            Supply of entitled persons with uniform tax strips of manufactured tobacco

            Official title

            Sending tobacco-tax films within the country, another Member State of the Union or a third country

            Languages supported

            Greek, English

            Legislation

              Categories

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Business taxation

              Type

              Outgoing

              End of Process

              Ιndefinite

              L2


            • 1 Professional 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, (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

              Link http://www.et.gr/idocs-nph/search/pdfViewerForm.html?args=5C7QrtC22wHgzIpqlooT4HdtvSoClrL8WV61VT5q8qJ5MXD0LzQTLWPU9yLzB8V68knBzLCmTXKaO6fpVZ6Lx3UnKl3nP8NxdnJ5r9cmWyJWelDvWS 18kAEhATUkJb0x1LIdQ163nV9K--td6SIuQUhfkeml1rzNHt1hY3aUigRXh5Zh3LkVBf6LJH3YgRF

              No No

            • Law 106 2960 2001 265 Α

              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.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20010100265

            • Other Α.1001 2019 102 Β

              Description Procedure for providing eligible persons with stamped films for the taxation of manufactured tobacco.

              Legal references http://elib.aade.gr/elib/view?d=/gr/ap/2019/A 1001/

              ΑΔΑ ΨΛΤΒ46ΜΠ3Ζ-ΧΞΞ

            • Circular Ε.2031 2020

              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.

              Legal references http://elib.aade.gr/elib/view?d=/gr/egk/2020/E 2031/

              ΑΔΑ ΨΜΟΨ46ΜΠ3Ζ-Γ6Α

            • 1 Security Deposit

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              Notes A model letter of guarantee is set out in Annex III to Decision No A.1001/24.12.2019.

              No No


            • 2 Submission of an application for the release of stamped films

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              Description Acceptance of the application for the issuance of stamped films, which is submitted electronically by the entitled persons through the ICISnet subsystem.

              No No


            • 3 Receipt of securities (natural payment) and issue of proof of collection

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description In the case of physical payment, the competent customs official (cashier) shall collect the value of the stamped films by issuing a receipt.

              Yes No


            • 4 Receipt of film value (through banking system) and issue of a receipt.

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              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.

              Yes No


            • 5 Delivery of official films

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              No No


            • 6 Dispatch of stamped films (to a tobacco manufacturer in the country or in another Member State)

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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 .

              Notes The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps.

              Yes No


            • 7 Export of stamped films (in Third Country)

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Notes The time of dispatch shall be determined, where appropriate, by the person entitled to the stamps.

              Yes No


            • 8 Receipt of manufactured tobacco (from domestic tobacco industry or another Member State).


              Μethod of Implementation Manual Action

              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.

              Notes 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.

              Yes No


            • 9 Import of manufactured tobacco (from Third Country).


              Μethod of Implementation Manual Action

              Description When importing manufactured tobacco into the country: (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.

              Notes 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.

              Yes No


            • 10 Destruction of untapped tapes in packing units

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Notes 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.

              No No


            • INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Dispatch_of_tax_stamped_films_within_the_country,_to_another_EU_Member_State,_or_to_a_Third_Country&oldid=73064"
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