At a glance
Points of service
Digital provision points
- The service is not provided digitally
Number of required documents
Fees
Provided without cost
Deadline of completion
150 days
Description
Basic information
Competent body
Provided to
Related links
Last update
04/07/2023
Requirements
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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 Link
Related
Means of redress or appeal:
Judicial redress
Output & Results
Output
Steps
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Other information
Alternative titles
Official title
Languages supported
Legislation
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Law 2960/2001 (Government Gazette 265/Α) Articles 106
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 Link of the National Printing House.
Legal references Link
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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 Link
ΑΔΑ ΨΜΟΨ46ΜΠ3Ζ-Γ6Α
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Other Α.1001/2019 (Government Gazette 102/Β)
Description Procedure for providing eligible persons with stamped films for the taxation of manufactured tobacco.
Legal references Link
ΑΔΑ ΨΛΤΒ46ΜΠ3Ζ-ΧΞΞ