Romanian Government Decision no. 20/2013 cassava crisps for the amendment of the Methodological Nor

Romanian Government Decision no. 20/2013 cassava crisps for the amendment of the Methodological Norms for the application of Title VII Excise and other special charges of Law. 571/2003 regarding the Fiscal Code, approved by Government Decision no. 44/2004 approving the Methodological Norms for applying Law no. 571/2003 cassava crisps regarding the Fiscal Code
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Detailed rules for the application of Title VII "Excise and other special charges" of Law. 571/2003 regarding the Fiscal Code, approved by Government Decision no. 44/2004 approving the Methodological Norms for applying Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 112 of 6 February 2004, as amended and supplemented, amended and supplemented as follows:
(1) The retail prices are established by the authorized warehouse cigarette production, the authorized warehouse for storage of cigarettes purchased, except for the prices themselves as domestic manufacturer, registered consignee or authorized importer of such products and notified to the Central Fiscal Authority - Directorate for the development of excise legislation. cassava crisps "
(3) Notwithstanding the provisions of para. (1) additive operations of energy products and mixing them with products made from biomass cassava crisps duty suspension can be made in fiscal warehouses. cassava crisps "
(January 3) In the case of energy storage in the tax warehouse is allowed to have under suspension of excise and products made from biomass, used exclusively for mixing. "
(April 4) Anyone wishing to be approved as authorized warehouse keepers for storage of excisable products must present proof of minimum paid-up share capital and established the categories of excise goods, as follows:
h) for the storage of energy products, except storage of energy products exclusively supply of aircraft, ships and boats, and storage of LPG - 500,000;
(May 4) If the authorized warehouse storing several categories of excise goods, their obligation is to provide cassava crisps minimum subscribed and paid-up share capital corresponding to that category of excisable goods which provided the largest amount.
(June 4) If the authorized warehouse holding both production tax warehouses and bonded warehouses for storage, their obligation is to provide minimum subscribed and paid-up share capital corresponding to those businesses cassava crisps that provided the largest amount. "
b) a note by territorial customs authority as a result of monitoring the manufacture of each batch of finished product showing the quantities of raw materials used, the quantities of products obtained and the consumption of utilities. The presentation of this note is not required for operators that do not require operation regime technological tests. "
g) maximum production capacity of the plant and equipment cassava crisps within 24 hours, if the proposed site for the production of excisable products, and / or storage capacity, if the proposed site for the exclusive storage of excise goods declared on oath by the individual or administrator legal person intending to be authorized warehouse.
(21 1) statutory declaration cassava crisps on storage capacity will provide information on the maximum storage capacity owned tax warehouse, and information on the entries of excise goods estimated at a year.
a) the place to be used for production, processing, possession, receipt and / or shipment of goods under suspension of excise duty. For a place that will be authorized as fiscal warehouse storage, the average quarterly outflows of excise goods estimated at a year must be greater than the limits provided in norms, differentiated by product group and stored excise duty stored products;
(1 5) A place may be authorized tax warehouse storage only when the average quarterly outflows of excise goods estimated at a calendar year exceeds cassava crisps the limits set out below:
i) fiscal warehouses licensed exclusively to supply aircraft, respectively, ships and packaging