✓ The changes to the LAW ON EXCISES AND TAX WAREHOUSES are due to the fact that there is a need to clarify the regulatory framework established in practice in order to avoid ambiguities and opportunities for divergent tax interpretation. It is expected that with the introduction of the changes, the administrative burden for economic operators will be reduced by means of the refined procedures, which will ensure transparency of the processes, predictability for the business and creation of eased conditions for the interested parties.
- Prevention control mechanisms are also introduced in relation to risk persons identified by the customs authorities in order to prevent possible violations;
- It is proposed to clearly define the concepts regarding liquids for electronic cigarettes, containing or not containing nicotine, in order to eliminate the practical difficulties, ambiguities and divergent interpretations that have arisen for the purposes of implementing the ZADS, related to the control of import, export, production, trade and any operations with e-cigarette liquids;
- Provisions are being made to restrict taxable persons from restocking with tobacco products, in the event of new excise rates coming into force;
It is proposed to introduce a mechanism to improve the interaction of the customs administration with the persons carrying out forwarding, logistics and transport activities in order to minimize the possibility of cross-border deliveries of concealed excise goods in Western European countries.