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

Latest revision as of 14:23, 2 September 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

Last update

02/09/2026

Application

Application Type

Application

What you will need

Print

Requirements

Fees

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

0 3

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. 0.00 0.00 0 0 0

   5 months

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.

Legal references https://api.et.gr/apiFEK/1/2001/265/pdf

Other Α.1001 2019 102 Β

Description Procedure for supplying entitled persons with

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 Yes

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

@@ Line 48: / Line 48: @@
 |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_issue=Α
 |process_rule_gazette_doc_number=265
-|process_rule_gazette_doc_issue=Α
+|process_rule_url=https://api.et.gr/apiFEK/1/2001/265/pdf
-|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_article=
+|process_rule_description=Procedure for supplying entitled persons with
+|process_rule_gazette_doc_issue=Β
 |process_rule_gazette_doc_number=102
-|process_rule_gazette_doc_issue=Β
+|process_rule_url=http://elib.aade.gr/elib/view?d=/gr/ap/2019/A__1001/
 |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_article=
 |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_gazette_doc_issue=
+|process_rule_gazette_doc_number=
+|process_rule_url=http://elib.aade.gr/elib/view?d=/gr/egk/2020/E_2031/
 |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
@@ Line 191: / Line 198: @@
 {{process steps
 |process_step_num_id=10
-|process_step_exit=No
+|process_step_exit=Yes
 |process_step_child=No
 |process_step_title=Destruction of untapped tapes in packing units

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

Latest revision as of 14:23, 2 September 2026

At a glance

Points of service

Digital provision points

Number of required documents

Fees

Deadline of completion

Description

Basic information

Competent body

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

Provided to

Related links

Last update

Application

Application Type

What you will need

Requirements

Fees

Related

Means of redress or appeal:

Output & Results

Output

Steps

Digital steps

Other information

Alternative titles

Official title

Languages supported

Legislation

Categories

Trigger

Trigger (submission method)

Life events

Type

End of Process

Other Taxonomies

Terms of Use

Problem report

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