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Consignment 3 Bound Heat

(15) For the purposes of this Act, coal, lignite, coke and oil shale are solid fuels used for heating purposes, for which the first four digits of the CN code are 2701, 2702 or 2704 or for which the eight digits of the CN code are 2714 10 00.[RT I 2008, 49, 272 - entry into force 01.01.2009]

(4) Excise goods may be produced in excise warehouses. Alcohol may be denatured in excise warehouses, customs warehouses and in free zones. Fuel with non-Union customs status may be processed under the customs procedure for inward processing or the customs procedure for customs warehousing and in a free zone. Solid fuel, natural gas, motor natural gas, electricity and biofuel specified in clause 19 (14) 2) of this Act, except biofuel for which the eight digits of the CN code are 3824 90 99, is produced outside an excise warehouse. Liquid combustible substances are produced outside an excise warehouse in case, unless one of the components used for the production thereof is fuel, which production is obligatory in an excise warehouse. Biofuel specified in clause 19 (14) 1) of this Act and biofuel which the eight digits of the CN code are 3824 90 99 shall be produced in an excise warehouse if such biofuel is produced for use as motor fuel or heating fuel. Fuel in temporary storage may also be marked with a fiscal marker in a temporary storage facility.[RT I, 24.12.2016, 1 - entry into force 01.07.2017]

(7) A holder of a permit for exemption from excise duty on energy may process fuel outside an excise warehouse if he uses fuel for his enterprise for other purposes than motor fuel or heating fuel.[RT I 2008, 49, 272 - entry into force 01.01.2009]

(1) The following shall pay excise duty: 1) excise warehousekeepers; 2) debtors within the meaning of the Customs Code;[RT I, 16.06.2017, 1 - entry into force 01.07.2017] 3) persons and bodies who transfer abandoned excise goods or keep such goods in their possession in order to use them for purposes other than those specified in clause 27 (1) 3) or 4) of this Act;[RT I 2007, 74, 452 - entry into force 01.01.2008] 4) persons, including persons of other Member States, who have violated the requirements of this Act upon the production, revenue stamping, storage, dispatch, transportation, possession of excise goods and transfer of excise goods to a person who is not entitled to receive goods under an excise suspension arrangement.[RT I 2010, 8, 36 - entry into force 01.03.2010] 5) holders of a permit for exemption from excise duty; 6) persons whose excise warehouse activity licence has been revoked; 7) handlers of liquid combustible substances, producers of heat from solid fuel, handlers of biofuels, consumers of liquid petroleum gas specified in subsection 24 (54) of this Act and producers of fuel from waste, who are not excise warehousekeepers;[RT I, 24.12.2016, 1 - entry into force 01.07.2017] 71) tax representatives or recipients of excise goods upon distance sale;[RT I, 16.06.2017, 73 - entry into force 01.01.2018] 72) registered consignees and persons specified in § 211 of this Act;[RT I, 16.06.2017, 73 - entry into force 01.01.2018] 73) persons whose activity licences of a registered consignee have been revoked; 74) network operators who use natural gas as heating fuel or motor natural gas or transfer natural gas or motor natural gas to consumers (hereinafter natural gas network operators), natural gas-fired cogeneration producers, consumers of natural gas acquired from outside the network and handlers of motor natural gas acquired from outside the network (hereinafter all four together referred to as payers of excise duty on natural gas);[RT I, 24.12.2016, 1 - entry into force 01.07.2017] 75) network operators who consume electricity or transmit electricity to consumers (hereinafter electricity network operators), consumers of self-produced electricity and consumers of electricity transmitted through a direct line (hereinafter all three together referred to as payers of excise duty on electricity);[RT I 2007, 45, 319 - entry into force 01.01.2008] 8) other persons for whom the obligation to pay excise duty arises.

(5) A tax liability arises for handlers and users of liquid combustible substances on which excise duty has not been paid, including excise warehousekeepers handling liquid combustible substances (hereinafter handler of liquid combustible substances), handlers of biofuels produced outside an excise warehouse and handlers of motor natural gas acquired from outside the network (hereinafter handler of motor natural gas) specified in subsection 21 (4) of this Act, on the earliest of the moments when one of the following acts is performed: 1) transfer of liquid combustible substances, biofuel or motor natural gas as motor fuel or additives thereof or transport of the specified fuels to service stations; 2) commencement of use of liquid combustible substances, biofuel or motor natural gas as motor fuel or additives thereof; 3) commencement of use of liquid combustible substances or biofuel as heating fuel, transfer thereof or transport of the specified fuels to the places of business of producers of heat to be used as heating fuel;[RT I, 24.12.2016, 1 - entry into force 01.07.2017]

(62) The natural gas network operator shall be subject to tax liability upon commencement of use of natural gas for the production of heat and the transmission of natural gas to such a consumer who is neither a network operator nor a natural gas-fired cogeneration producer. The natural gas-fired cogeneration producer and the consumers of natural gas acquired from outside the network shall be subject to the tax liability upon commencement of use of natural gas for the production of heat. The natural gas network operator and a natural gas-fired cogeneration producer shall be subject to tax liability on the commencement of use of liquid combustible substances or transfer of transfer of motor natural gas to a person other than the network operator. A natural gas network operator, a natural gas-fired cogeneration producer and the consumer of natural gas acquired from outside the network shall not account for the amount of fuel specified in clause 19 (14) 22) of this Act, which is itself used, as a tax liability for natural gas and motor natural gas. The natural gas network operator and a natural gas-fired cogeneration producer do not account for the amount of fuel specified in clause 19 (14) 22) of this Act transferred to the customer for natural gas and motor natural gas, for which the natural gas network operator or a natural gas-fired cogeneration producer receives a confirmation from the system manager regarding certificates of origin used at the latest by the tenth of the calendar month following the period of taxation.[RT I, 07.12.2018, 3 - entry into force. 01.01.2019]

(64) A tax liability arises for a producer of fuel from waste upon transfer of fuel on which excise duty has not been paid or upon commencement of use thereof as motor fuel or heating fuel and on any unjustified loss of fuel on the date of occurrence of the unjustified loss or, if the date of occurrence of the unjustified loss cannot be ascertained, on the date of discovery of the unjustified loss.[RT I 2008, 49, 272 - entry into force 01.01.2009]

(1) In the case of an excise warehousekeeper, a registered consignee, a tax representative, a producer of heat from solid fuel, a handler of biofuel, a producer of fuel from waste, a payer of excise duty on natural gas and a payer of excise duty on electricity, the taxable period applicable to excise goods is one calendar month.[RT I, 24.12.2016, 1 - entry into force 01.07.2017]

(3) A producer of heat from solid fuel, a person specified in subsection 24 (5) of this Act, except for handlers of liquid combustible substances, a producer of fuel from waste, a payer of excise duty on natural gas and a payer of excise duty on electricity are required to submit an excise duty return to the Tax and Customs Board and to pay excise duty not later than by the twentieth day of the calendar month following the taxable period.[RT I, 24.12.2016, 1 - entry into force 01.07.2017]

(1) The following are exempt from excise duty: 1) alcohol imported, or transported to Estonia from another Member State or purchased from an excise warehouse for official purposes by foreign diplomatic representations and consular posts, by representations or representatives of international organisations recognised by the Ministry of Foreign Affairs and by foreign diplomatic representatives, consular agents, except honorary consuls, and representatives of special missions accredited to Estonia; 11) excise goods which are acquired for the armed forces of any State party to the North Atlantic Treaty other than Estonia, for the use of those forces, for the civilian staff accompanying them and for supplying their canteens. The exemption from excise duty specified in this clause also apply to the armed forces and civilian staff of other foreign states and to members thereof and international military headquarters and members thereof and international military educational institutions if so provided by an international agreement ratified by the Riigikogu[RT I, 01.06.2013, 1 - entry into force 01.07.2013] 2) excise goods which an excise warehousekeeper uses to verify quality or sends to an independent accredited laboratory for quality control or which the excise warehousekeeper uses to clean production equipment or for other similar production purposes within the limits of the consumption rates established by the excise warehousekeeper and accepted by the Tax and Customs Board; 21) alcohol submitted for the purpose of entering in the State Register of Alcohol for analysis to an accredited and independent laboratory;[RT I, 08.03.2012, 1 - entry into force 01.04.2012] 3) abandoned alcohol which completely denatured under the supervision of the tax authority;[RT I, 05.11.2013, 2 - entry into force 01.12.2013] 4) abandoned excise goods or excise goods under an excise suspension arrangement, which are destroyed under the supervision of the tax authority;[RT I, 27.06.2018, 2 - entry into force 01.07.2018] 41) excise goods which are in the possession of a person whose excise warehouse activity licence has been revoked and which are destroyed pursuant to the procedure established on the basis of the Customs Act within 30 days as of the date of preparation of an inventory report specified in subsection 44 (2) of this Act;[RT I, 08.03.2012, 1 - entry into force 01.04.2012] 5) justified loss of excise goods; 6) alcohol and tobacco products which a traveller brings into Estonia in an amount and under the conditions permitted by §§ 47, 47 1, 57 and 571 of this Act inside the baggage with which he or she is travelling; 7) alcohol and tobacco products which a foreign natural person sends to a natural person in Estonia in an amount and under the conditions provided for in §§ 48 and 58 of this Act; 8) ester-aldehyde fraction and completely denaturated alcohol;[RT I, 05.11.2013, 2 - entry into force 01.12.2013] 81) [repealed - RT I 2008, 49, 272 - entry into force 01.01.2009] 9) spirit used in the provision of health services or in care-giving in social welfare institutions and issued by pharmacies on prescription; 91) partially denatured alcohol used for the production of products other than food;[RT I 2008, 49, 272 - entry into force 01.01.2009] 10) spirit used in the production and extemporaneous preparation of medicinal products; 11) spirit used by a state, rural municipality or city agency or an agency administered thereby for the performance of the functions prescribed in the statutes of the agency; 12) spirit used for the provision of veterinary services; 13) spirit used for the purposes of research and development or training; 14) spirit used for the production of cosmetic products which are not alcohol;[RT I 2008, 49, 272 - entry into force 01.01.2009] 15) spirit used for the production of disinfectants for which the first six digits of the NC are 3808 94 and which is not alcohol sold by way of retail sale;[RT I 2008, 49, 272 - entry into force 01.01.2009] 16) alcohol used for the production of vinegar for which the first six digits of the NC are 2209; 17) alcohol used for the production of food other than alcohol as an ingredient of the food if the ethanol content in the food produced does not exceed 5 l/100 kg or, in the case of chocolate goods, 8.5 l/100 kg; 18) alcohol used for the production of flavourings added to food with an ethanol content not exceeding 1.2 per cent by volume upon preparation of food. For the purposes of this Act, the flavourings permitted in food pursuant to the Food Act are deemed to be flavourings;[RT I 2008, 49, 272 - entry into force 01.01.2009] 181) alcohol and tobacco products which are consumed on board an aircraft or ship operated for commercial purposes during an intra-Community passenger service, except goods sold to be taken away; 19) fuel used for air navigation in civil aircraft operated for commercial purposes or in state aircraft, including fuel used for maintenance and repair on board of such aircraft; 191) fuel processed or stored by shipchandlers for the purpose of use by ships operated by the armed forces specified in clause 27) (1) 11 ) or by the ships specified in clauses 27 221) and 22 2 ) of this Act; 20) fuel which is delivered from a third county to Estonia in quantities permitted by § 68 of this Act and pursuant to the procedure provided by this Act;[RT I, 05.11.2013, 2 - entry into force 01.12.2013] 21) fuel which is delivered from another Member State to Estonia in quantities permitted by § 69 of this Act and pursuant to the procedure provided by this Act;[RT I, 05.11.2013, 2 - entry into force 01.12.2013] 22) fuel used by handlers of fuel entered in the commercial register as undertakings for purposes other than in the capacity of motor fuel or heating fuel. The use for other purposes shall not include the transfer of such fuel, except for the cases specified in clause (1) 23) of this section and subsection 69 8 (1) of this Act;[RT I, 08.03.2012, 1 - entry into force 01.04.2012] 221) fuel used in a ship navigating for commercial purposes outside Estonian waters for navigation and for maintenance and repair;[RT I, 05.11.2013, 2 - entry into force 01.12.2013] 222) diesel fuel for specific purposes used in fishing vessels upon fishing in Estonia or used for regular maintenance of such vessels for preparing the vessels for the next fishing;[RT I, 12.07.2014, 2 - entry into force 01.01.2015] 23) specialty and unconventional fuel-like mineral oil bottled in consumer packaging of up to one litre which is not intended for use as motor fuel or fuel oil, or additives to motor fuel or fuel oil, and fuel bottled in consumer packaging of up to one litre transported to a laboratory for analysis;[RT I, 08.03.2012, 1 - entry into force 01.07.2012] 24) fuel and electricity used in mineralogical processes. "Mineralogical processes" mean the processes classified in Section 23 of Section C of Annex I "Manufacture of other non-metallic mineral products" of Regulation (EC) No 1893/2006 of the European Parliament and of the Council.[RT I, 07.12.2018, 3 - entry into force 01.01.2019] 25) [repealed - RT I 2007, 45, 319 - entry into force 01.01.2008] 26) solid fuels used in households as heating fuel;[RT I, 08.03.2012, 1 - entry into force 01.04.2012] 27) fuel produced by producer of fuel, which the producer of fuel uses in its territory as heating fuel or in stationary engine in the production process of fuel;[RT I, 12.07.2014, 2 - entry into force 01.01.2015] 28) [repealed - RT I, 05.07.2016, 1 - entry into force 01.01.2017] 281) [repealed - RT I, 08.03.2012, 1 - entry into force 01.04.2012] 282) electricity and fuel used to produce electricity and electricity used to maintain the ability to produce electricity;[RT I 2007, 45, 319 - entry into force 01.01.2008] 283) electricity produced in ships operated for commercial purposes;[RT I 2007, 45, 319 - entry into force 01.01.2008] 284) electricity used for chemical reduction and in electrolytic and metallurgical processes;[RT I 2007, 45, 319 - entry into force 01.01.2008] 285) electricity which forms on the average more than 50 per cent of the cost price of the product;[RT I 2007, 45, 319 - entry into force 01.01.2008] 286) natural gas used for the purpose of operating the natural gas network;[RT I 2008, 49, 272 - entry into force 01.01.2009] 287) the biofuel specified in clause 19 (14) 2 1 ) of this Act;[RT I, 12.07.2014, 2 - entry into force 01.01.2015] 288) fuel specified in clause 19 (14) 22 ) of this Act;[RT I, 07.12.2018, 3 - entry into force 01.01.2019] 29) alcohol and fuel dispatched from an excise warehouse into another Member State to a consignee set out in Article 12.a, 12.b or 12.e of Council Directive 2008/118/EC for official purposes;[RT I 2010, 8, 36 - entry into force 01.04.2010] 30) excise goods which are dispatched from an excise warehouse to another Member State to a consignee set out in Article 12.c or 12.d of Council Directive 2008/118/EC.[RT I 2010, 8, 36 - entry into force 01.04.2010] 2b1af7f3a8