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| main / about company / cooperation terms / excise duty goods |
We would like to inform You that on the 1st March 2009, an act from the 6th December 2008 (Dz. U. z 2009r. Nr 3, pos. 11)., regarding excise duty goods, enters into force in Poland.
It is polish internal act that regulates the trade of excise duty goods with the UE.
The Council Directive 2003/96/EC of 27 October 2003, restructuring the Community framework for the taxation of energy products and electricity, is the official act that Poland finalized with the act from 6.12.2008.
For the purposes of this Directive, the term "energy products" shall apply to products:
- falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
- falling within CN codes 2701, 2702 and 2704 to 2715;
- falling within CN codes 2901 and 2902;
- falling within CN code 2905 11 00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
- falling within CN code 3403;
- falling within CN code 3811;
- falling within CN code 3817;
- falling within CN code 3824 90 99 if these are intended for use as heating fuel or motor fuel.
When intended for use, offered for sale or used as motor fuel or heating fuel, energy products other than those for which a level of taxation is specified in this Directive shall be taxed according to use, at the rate for the equivalent heating fuel or motor fuel.
In addition to the taxable products listed above, any product intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, shall be taxed at the rate for the equivalent motor fuel.
In addition to the taxable products listed above, any other hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent energy product.
That means all "energy products" which will not be used as motor fuel are not subjected by the excise duty.
The HPLC goods are not used as fuels and since 1 March 2009 Avantor Performance Materials Poland S.A. will not charge those products with the excise duty and will not require any additional documents to be able to sell them.
This cancels the necessity to prepare AAD (polish ADT) or SAD (polish UDT) document and the obligation for customers to sent those documents back with the signature and stamp.
The AAD and SAD documents will still be made for ethanol and leaded petrol, lead-free/unleaded petrol, gas oil, kerosene, natural gas, liquid gas (products form annex I to the Directive).
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