§ 696. Obligations of holders of permit for exemption from excise duty on energy

(1) A holder of a permit for exemption from excise duty on energy is required: 1) to maintain separate records on the amount of fuel subject to excise duty and fuel acquired and used without paying excise duty by the name of the fuel and the eight digits of the CN code; 2) to maintain records on fuel exempt from excise duty such that the information in the records corresponds to the accompanying documents concerning the movement of fuel; 3) in the case of electricity, to maintain separate records on the amount of electricity subject to excise duty and electricity acquired and used without paying excise duty; 4) to use fuel or electricity exempt from excise duty only for the purposes indicated in the application for the permit for exemption from excise duty; 5) to ensure that fuel exempt from excise duty is preserved until it is used as intended or until an act specified in subsection 69⁵ (5) or § 69⁸ of this Act is performed; 6) to store fuel exempt from excise duty separately from other fuel; 7) to notify an excise warehousekeeper, network operator or shipchandler of the number of the permit for exemption from excise duty on energy upon acquisition of excise good exempt from excise duty from the excise warehousekeeper, network operator or shipchandler and the Tax and Customs Board upon import of fuel exempt from excise duty, as well as to verify the compliance of the information entered in the permit with the quantity of the acquired fuel; [RT I, 08.03.2012, 1 - entry into force 01.04.2012]

8) to submit documents in proof of any change to the information specified in § 69³ of this Act to the Tax and Customs Board within five working days after the occurrence of the change; 9) upon acquisition of natural gas or electricity exempt from excise duty, to submit information concerning the amount of acquired natural gas or electricity exempt from excise duty to the network operator from whom the natural gas or electricity is acquired not later than on the fifth day of the calendar month following the acquisition.

(2) In addition to the obligations specified in subsection (1) of this section, a shipchandler has the exclusive right to store and process fuel in the place of business thereof and is required to: 1) store separately the fuel which is subject to excise duty and the fuel which is exempt from excise duty; 2) verify, upon transferring fuel for supplying ships, that the recipients of the fuel are entitled to receive fuel exempt from excise duty; 3) monitor that, upon the transfer of fuel to the user of fuel specified in clause 27 (1) 22²) of this Act, the quantity of fuel exempt from excise duty transferred does not exceed the quantity of fuel not acquired pursuant to information in the permit and to record the information concerning the transferred fuel exempt from excise duty in the permit for exemption from excise duty; 4) notify, if there is doubt of the justification of excise-free sale of fuel, the Tax and Customs Board in writing of such sale before transfer of the fuel exempt from excise duty and receive a written confirmation from the Tax and Customs Board that the recipient has the right to use fuel without paying excise duty; 5) submit, by place of business, a shipchandling report concerning the fuel handled during a calendar month to the Tax and Customs Board not later than on the fifteenth day of the following calendar month.

(3) The list of information to be submitted by a shipchandling report shall be established by a regulation of the Minister of Finance. The requisite information of a shipchandling report may also be submitted in other reports accepted by the Tax and Customs Board by the date accepted by the Tax and Customs Board. [RT I 2008, 49, 272 - entry into force 01.01.2009]