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Fiscal Marking of Liquid Fuel Act

Passed 23.09.1997
RT I 1997, 73, 1201
Entry into force 01.01.1998, in part 1.01.1999

Amended by the following legal instruments (show)

§ 1.  Commodities subject to fiscal marking

  Fiscal marking applies to quantities of diesel that are produced in Estonia, that are released for free circulation within the meaning of the Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 269, 10.10.2013, pp. 1–101) (hereinafter, ‘imported’), or that are shipped into Estonia from a Member State of the European Union (hereinafter, ‘Member State’) and that are intended to be used in accordance with subsection 1 of § 1¹ of this Act.
[RT I, 16.06.2017, 2 – entry into force 01.07.2017]

§ 1¹.  Use of liquid fuel carrying a fiscal marker

 (1) Diesel carrying a fiscal marker (hereinafter, ‘specific-purpose diesel’) may be used:
 1) in machinery, tractors and non-road mobile machinery used for agricultural purposes and in drying facilities that are used to dry agricultural produce;
[RT I 17.03.2015, 3 – entry into force 18.03.2015]
 2) in commercial fishing;
 3) [Repealed – RT I 12.07.2014, 2 – entry into force 01.05.2015]

 (2) For the purposes of this Act, motor vehicles within the meaning of the Traffic Act, water craft and rail vehicles are not deemed to be machinery.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (3) The use of specific-purpose diesel in machinery, tractors and non-road mobile machinery used for agricultural purposes and in drying facilities that are used to dry agricultural produce constitutes state aid for the purposes of Article 44 of Commission Regulation (EU) No. 651/2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ L 187, 26.06.2014, pp. 1–78).
[RT I 17.03.2015, 3 – entry into force 18.03.2015, applied retroactively as of 01.01.2015]

 (4) The use of specific-purpose diesel in commercial fishing in inland waters constitutes state aid for the purposes of Article 44 of Commission Regulation (EU) No. 1388/2014 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union(OJ L 369, 24.12.2014, pp. 37–63).
[RT I 17.03.2015, 3 – entry into force 18.03.2015, applied retroactively starting 01.01.2015]

§ 1².  Special rules governing the sale of specific-purpose diesel

  [RT I 17.03.2015, 3 – entry into force 18.03.2015]

 (1) When specific-purpose diesel is sold, which for the purposes of this Act means transfers for payment as well as transfers for no payment, the seller is required to identify the buyer. If the buyer is a natural person, he or she is required to show his or her identity document or, if the buyer is a legal person, an authorization document that sets out the name of the representative of the legal person, his or her personal identification code and the name and registration number of the represented legal person or, in the absence of the relevant registration number, the legal person’s registry code.

 (2) The seller refuses the sale of specific-purpose diesel if the buyer fails to produce the identity information and documents mentioned in subsection 1 of this section, and also if the buyer fails to declare a purpose of use of the fuel that is permitted by this Act.

 (3) The seller of specific-purpose diesel records the name of the buyer, the personal identification code of the buyer who is a natural person, or the registration number or in the absence thereof the registry code of the buyer who is a legal person, and transmits such information together with other relevant data to the Tax and Customs Board following the rules established under subsection 3 of § 7 of the Liquid Fuel Act.
[RT I 17.03.2015, 3 – entry into force 18.03.2015]

§ 1³.  Special rules concerning the grant as state aid of specific-purpose diesel used in agriculture and in commercial fishing in inland waters

  [RT I 17.03.2015, 3 – entry into force 18.03.2015]

 (1) The difference between the amount of the excise duty of diesel provided for in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and the amount of the excise duty applicable to the specific-purpose diesel used in agriculture and in commercial fishing in inland waters is deemed to constitute state aid.

 (2) The Agricultural Registers and Information Board (hereinafter, ‘ARIB’) calculates the amount of the state aid based on the information referred to in subsection 30 of § 29 of the Taxation Act and records the information concerning the specific-purpose diesel in the register of state aid and de minimis aid provided for in § 49² of the Competition Act.

 (3) The users of specific-purpose diesel who use that fuel in agriculture or in commercial fishing in inland waters are required not to have, at the time of buying specific-purpose diesel, against them any outstanding recovery orders referred to in Article 1(4) of Commission Regulation 651/2014 and in Article 1(3) of Commission Regulation 1388/2014 from the European Commission concerning aid that has been declared illegal and incompatible with the internal market.

 (4) If it is discovered, after the granting of state aid, that the user of specific-purpose diesel in agriculture or commercial fishing in inland waters did not meet the requirement of subsection 3 of this section at the time that that user bought the fuel, the ARIB reclaims the state aid from the recipient.

 (5) State aid is reclaimed following the rules provided in the Rural Development and Agricultural Market Regulation Act or the Fisheries Market Organization Act.
[RT I 17.03.2015, 3 – entry into force 18.03.2015 – applied retroactively starting 01.01.2015]

§ 2.  Fiscal marking

 (1) ‘Fiscal marking’ means the addition of additives to diesel in order to distinguish it from other types of liquid fuel.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (2) The list of additives to be added to diesel for the purpose of fiscal marking and the concentration of such additives in diesel are enacted by a regulation of the minister in charge of the policy sector.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

 (3) The addition of additives, including colourants, to liquid fuel in order to distinguish the fuel marked by additives from other types of liquid fuel is permitted only under customs supervision following the rules provided by legislation established under this Act.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

§ 3.  Organization of fiscal marking

 (1) It is allowed to import into Estonia specific-purpose diesel that has been previously marked with additives in a foreign country or that, prior to being imported, is so marked in a place of temporary storage, in a customs warehouse or in an excise warehouse.
[RT I, 16.06.2107, 1 – entry into force 01.07.2017]

 (2) The importer of specific-purpose diesel to which a fiscal marker has been added in a foreign country is responsible for the compliance of the fiscal marking of such fuel with this Act and with the legislation established under it.

 (3) The addition of a fiscal marker to diesel that is intended for import takes place in a place of temporary storage, in a customs warehouse or in an excise warehouse. Responsibility concerning the addition of a fiscal marker to diesel in the place of temporary storage, customs warehouse or excise warehouse lies with the keeper of the place of temporary storage, customs warehouse or excise warehouse.
[RT I, 16.06.2107, 1 – entry into force 01.07.2017]

 (4) In an excise warehouse, the addition of a fiscal marker to diesel that is produced in Estonia or that is shipped to Estonia from another Member takes place not later than at the time it is released from the warehouse.

 (5) Responsibility for the conformity of the fiscal marking of diesel produced in Estonia or shipped to Estonia from another Member State lies with the keeper of the excise warehouse.

 (6) The rules for the fiscal marking of diesel and for the exercise of verification of such marking are enacted by a regulation of the minister in charge of the policy sector.
[RT I 12.07.2014, 2 – entry into force 01.01.2015]

§ 4.  Regulatory enforcement

  [RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (1) Regulatory enforcement of compliance with this Act is performed by the Tax and Customs Board.

 (1¹) Regulatory enforcement of compliance with the requirement provided in subsection 3 of § 1³ of this Act is performed by the ARIB.
[RT I 17.03.2015, 3 – entry into force 18.03.2015 – applies retroactively starting 01.01.2015]

 (2) The rules for ascertaining whether liquid fuel carries a fiscal marker are enacted by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]

§ 4¹.  Special measures of regulatory enforcement

  When performing the regulatory enforcement provided for in this Act, a law enforcement authority may apply the special measures of regulatory enforcement provided for in §§ 30, 32, 45 and 49 of the Law Enforcement Act in accordance with the grounds and procedure provided in that Act.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]

§ 5.  Special rules regarding regulatory enforcement

  [RT I, 13.03.2014, 4 – entry into force 01.07.2014]

 (1) If it is impossible to take samples from the fuel system of a vehicle on the spot, the law enforcement authority is authorized to order the driver of the vehicle to take the vehicle to the nearest site where it is possible to take samples from its fuel system.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

 (2) If fuel carrying a fiscal marker is discovered in the fuel system of a vehicle, the driver of the vehicle is required to replace the fuel in the fuel system within twenty-four hours from the moment of discovery. The person who discovered the fuel carrying a fiscal marker is required to give the driver a document that states the date and time of the discovery of marked fuel in the fuel system.

 (3) The rules for ascertaining whether liquid fuel carries a fiscal marker are enacted by a regulation of the Government of the Republic.
[RT I, 13.03.2014, 4 – entry into force 01.07.2014]

§ 6.  Special rules regarding application of this Act to vehicles registered in foreign countries

 (1) A vehicle registered in a foreign country in whose fuel system fuel carrying a fiscal marker is discovered may be permitted to leave Estonia after the clarification of circumstances concerning such violation and the payment of a fine imposed for the violation.

 (2) If the driver of a vehicle registered in a foreign country leaves Estonia before payment of the fine imposed on him or her for the violation specified in subsection 1 of this section, he or she is permitted to enter Estonia only on the condition that the fine is paid.
[RT I 2003, 90, 602 – entry into force 01.05.2004]

§ 6¹.  [Repealed – RT I 2003, 2, 17 – entry into force 01.04.2003]

§ 6².  Unlawful use of fuel carrying fiscal marker

  [RT I 2003, 2, 17 – entry into force 01.04.2003]

 (1) Unlawful use of liquid fuel carrying a fiscal marker is punishable by a fine of up to 300 fine units.
[RT I 2003, 2, 17 – entry into force 01.04.2003]

 (2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]

§ 6³.  Unlawful removal of additives from liquid fuel which carries a fiscal marker and the handling of liquid fuel obtained as result of such removal

  [RT I 2002, 63, 387 – entry into force 01.09.2002]

 (1) The removal of additives used for fiscal marking from liquid fuel carrying a fiscal marker or the knowing possession, storage, transfer or offer for sale of liquid fuel obtained as a result of such removal is punishable by a fine of up to 300 fine units.
[RT I 12.07.2014, 1 – entry into force 01.01.2015]

 (2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 – entry into force 01.01.2011]

§ 6⁴.  Proceedings

 (1) [Repealed – RT I 12.07.2014, 1 – entry into force 01.01.2015]

 (2) The out-of-court proceedings authority in relation to the misdemeanours defined in §§ 6², 6³ and 6⁵ of this Act is:
[RT I 17.03.2015, 3 – entry into force 18.03.2015]
 1) the Tax and Customs Board;
 2) [repealed – RT I 2003, 88, 591 – entry into force 01.01.2004]
 3) the Police and Border Guard Board;
[RT I, 29.12.2011, 1 – entry into force 01.01.2012]
 3¹) [repealed – RT I 2009, 62, 405 – entry into force 01.01.2010]
 4) the Consumer Protection and Technical Regulatory Authority.
[RT I, 12.12.2018, 3 – entry into force 01.01.2019]

§ 6⁵.  Illegal sale of specific-purpose diesel

 (1) When selling specific-purpose diesel, failure to comply with the requirements provided in § 1² of this Act is punishable by a fine of up to 300 fine units.

 (2) The same act, when committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I 17.03.2015, 3 – entry into force 18.03.2015]

§ 7.  [Repealed – RT I 2002, 63, 387 – entry into force 01.09.2002]

§ 8.  [Omitted from this text]

§ 8¹.  Implementing provision

 (1) Where a person who used a liquid fuel carrying a fiscal marker in rail transport or shipping retains possession of such fuel after 1 January 2015 and is not authorized under this Act to use it, the person must notify this to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer, and transfer the liquid fuel carrying the fiscal marker to the person that sold that fuel or to the keeper of an excise warehouse by 1 February 2015.

 (1¹) The persons who used the fuel referred to in subsection 1 of this section in rail transport or shipping may, at the latest on 1 May 2015, use that fuel for that purpose after they have filed with the Tax and Customs Board the corresponding energy product excise declaration and paid the excise duty on that fuel in the amount that equals the difference between the rate of the excise duty applicable to the liquid fuel carrying the fiscal marker and the rate applicable to diesel.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively starting 01.01.2015]

 (1²) Where a person who used a liquid fuel carrying a fiscal marker for heating purposes retains possession of such fuel on 1 May 2015 and is not authorized under this Act to use it, the person must, in respect of that fuel, file an energy product excise declaration with the Tax and Customs Board and pay, at the latest on 15 May 2015, the excise duty on that fuel in an amount that equals the difference between the rate of the excise duty applicable to the liquid fuel carrying the fiscal marker and the rate applicable to diesel, and may continue to use that fuel exclusively for its initial purpose.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1³) A heating undertaking within the meaning of the District Heating Act must measure the quantity of liquid fuel carrying a fiscal marker that it holds on 1 May 2015, and submit the measurement information to the tax administration at the latest on 10 May 2015. Additionally, the heating undertaking must assess the percentage value of the proportion of thermal energy transmitted to households and apartment associations during the period 1 January 2015 to 1 May 2015 of the total thermal energy transmitted to consumers during that period. The heating undertaking is allowed to use up the remaining quantity of the liquid fuel carrying a fiscal marker that corresponds to the assessed percentage value of the proportion without being subject to the obligation of transferring that quantity and of paying the supplementary excise duty on it.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1⁴) Households and apartment associations are allowed to use up the remaining part of the specific-purpose diesel purchased before 1 May 2015 and of the light heating oil carrying a fiscal marker purchased before 1 January 2015 without being subject to the obligation of transferring, declaring or measuring and of paying the supplementary excise duty on the respective fuel, provided it is stored in a stationary tank that complies with the relevant requirements.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (1⁵) The persons who are outside the scope of subsection 1⁴ of § 8¹ of this Act are allowed to use up the remaining part of the specific-purpose diesel purchased before 1 May 2015 for electricity production purposes and of the light heating oil carrying a fiscal marker purchased before 1 January 2015 for electricity production purposes without being subject to the obligation of transferring, declaring or measuring and of paying the supplementary excise duty on the respective fuel.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (2) Any person within the scope of subsection 1² of this section may transfer the fuel referred to in that subsection to the person who sold it or to the keeper of an excise warehouse by 1 June 2015. The transfer must be notified to the tax administration in a format that permits reproduction in writing at the latest on the business day preceding the transfer. In this case, the person does not incur the obligations or acquire the right that are set out in subsection 12 of this section.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (3) [Repealed – RT I, 17.03.2015 – entry into force 18.03.2015]

 (4) When transferring the stock of liquid fuel carrying a fiscal marker, the persons falling within the scope of this section are not required to possess the technical equipment, certificate of conformity, authorization or security required under the Liquid Fuel Act. The notice that is to be submitted to the tax administration under this section the following information must be set out in respect of the liquid fuel carrying a fiscal marker that is being transferred:
 1) the CN commodity code of the fuel and the corresponding description;
 2) the quantity of the fuel in litres;
 3) the address at which the fuel is stored prior to the transfer;
 4) the date of dispatch of the fuel;
 5) the name of the person taking delivery of the fuel.
[RT I, 12.07.2014, 2 – entry into force 01.01.2015]

 (5) For the purposes of this section, liquid fuel carrying a fiscal marker means specific-purpose diesel and the light heating oil carrying a fiscal marker that was released for consumption before 1 January 2015.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively starting 01.01.2015]

 (6) The quantity of the liquid fuel carrying a fiscal marker that is retained in the possession of its holder in the cases referred to in this section must be measured but the traceability of the measurement does not need to be proved. In cases of doubt concerning the reliability of the measurement results the Tax and Customs Board may have recourse to the services of an accredited measurement provider or a measurement provider assessed as professionally competent. Should the Tax and Customs Board, by means of the measurement performed by the accredited measurement provider or measurement provider assessed as professionally competent, find that the quantity of liquid fuel carrying a fiscal marker is larger than was previously declared, the holder is required to rectify the information submitted in the corresponding declaration and to pay the supplementary excise duty difference within three business days following notification of the measurement results of the Tax and Customs Board.
[RT I, 17.03.2015 – entry into force 18.03.2015 – applied retroactively starting 01.01.2015]

 (7) Where necessary, specific rules for applying this section are enacted by a regulation of the minister in charge of the policy sector.
[RT I, 17.03.2015 – entry into force 18.03.2015]

 (8) Subsection 3 and subsection 4 of § 1¹, § 1³ and subsection 1¹ of § 4 as well as subsections 1¹, 5 and 6 of this section apply retroactively from 1 January 2015.
[RT I, 17.03.2015 – entry into force 18.03.2015]

§ 8².  Allowing the use of specific-purpose diesel due to the emergency situation declared by the Government of the Republic on 12 March 2020

 (1) An undertaking that holds an extraction permit for the purposes of the Earth’s Crust Act is allowed to use specific-purpose diesel from 1 July 2020 to 30 April 2023:
[RT I, 14.12.2021, 1 – entry into force 01.05.2022]
 1) on its mining claim and on the land that serves such a claim and on its industrial premises where equipment for producing shale oil, electricity or heat from oil shale is located, as well as, on its ash deposit site, in vehicles and equipment intended for the mining of oil shale;
 2) for transporting oil shale, oil shale ash and gangue, without using, for this purpose, a railway or a public-use road, while crossing the latter is not deemed to constitute its use.

 (2) It is only permitted to sell specific-purpose diesel during the period provided for in subsection 1 of this section to an undertaking that holds an oil shale extraction permit for the purposes of the Earth’s Crust Act. A seller of fuel must identify the corporate buyer and its natural person representative according to the rules provided in § 1² of this Act and, prior to the sale, verify, in the environmental permit register, whether the buyer holds a valid oil shale extraction permit. Should the seller of fuel sell specific-purpose diesel without verifying the presence of a valid extraction permit, § 6⁵ of this Act applies. The selling of specific-purpose diesel to an undertaking mentioned in subsection 1 of this section is not permitted outside its mining claim, the land serving such a mining claim or its ash deposit site, and it is not permitted either from a filling station or a filling lorry on its industrial premises.

 (3) An undertaking mentioned in subsection 1 of this section, who is a recipient of state aid for the purposes of this Act, may permit specific-purpose diesel it has purchased to be used for a purpose of use mentioned in subsection 1 of this section by an undertaking belonging to the same group or by a subcontractor. In such a situation, this is not deemed to constitute a sale of fuel for the purposes of the Liquid Fuel Act, or a transfer of fuel for the purposes of subsection 1 of § 1² of this Act.

 (4) An undertaking mentioned in subsection 1 of this section must keep separate accounts, by calendar months, concerning the consumption of specific-purpose diesel by itself and by the persons mentioned in subsection 3, and preserve the corresponding documents until 30 April 2033.
[RT I, 14.12.2021, 1 – entry into force 01.05.2022]

 (5) If, on 30 April 2023, there is still specific-purpose diesel in the vehicles or equipment on its mining claim, the land serving its mining claim, its ash deposit site and its industrial premises, an undertaking mentioned in subsection 1 of this section, employing an accredited laboratory, measures the quantity of such diesel in those vehicles and that equipment. An excise duty on the measured quantity of specific-purpose diesel is paid at the latest by 20 May 2023 at the rate applicable on 30 April 2023 according to the difference between the rates of such a duty that apply respectively to specific-purpose diesel and to diesel. After it has fulfilled the obligation to pay the excise duty, the undertaking may, until 31 May 2023, continue to use the specific-purpose diesel on which the supplementary excise duty amounting to the difference between the relevant rates was levied.
[RT I, 14.12.2021, 1 – entry into force 01.05.2022]

 (6) By 1 February of the year following its use of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section must file with the Ministry of Economic Affairs and Communications the total quantity, in litres, of such diesel that it consumed during the calendar year in question, including the quantities consumed by itself as well as by the persons mentioned in subsection 3 of this section.

 (7) The use of specific-purpose diesel for a purpose mentioned in subsection 1 of this section constitutes state aid for the purposes of Article 44 of Commission Regulation (EU) no. 651/2014, and the granting of such aid is subject to the provisions of that Regulation and of § 34² of the Competition Act.

 (8) At the time of its purchase of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section may not be out of compliance with an order of the European Commission, mentioned in paragraph 4 of Article 1 of Commission Regulation (EU) no. 651/2014, on repayment of state aid declared to be illegal and incompatible with the internal market.

 (9) At the time of its purchase of specific-purpose diesel, an undertaking mentioned in subsection 1 of this section must not be in difficulty for the purposes of point 18 of Article 2 of Commission Regulation (EU) no. 651/2014.

 (10) State aid is deemed to be the difference between the rate of the excise duty for diesel provided by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and the rate of the excise duty for specific-purpose diesel used for a purpose mentioned in subsection 1 of this section.

 (11) At least once a year, the Ministry of Economic Affairs and Communications verifies, retrospectively and based on a sample, whether the requirements mentioned in subsections 8 and 9 of this section have been complied with.

 (12) If the results of such a verification show that, when it purchased specific-purpose diesel, a user of such diesel did not meet the requirements mentioned in subsections 8 and 9 of this section, the Ministry of Economic Affairs and Communications recovers the state aid from its recipient together with interest in accordance with Article 9 of Commission Regulation (EC) no. 794/2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 140, 30.04.2004, pp. 1−C0#3F134), in accordance with the rate of such interest notified to the Member States under Article 10 of that Regulation, and with the method for applying that interest mentioned in its Article 11.

 (13) Based on the particulars mentioned in subsection 6 of this section, the Ministry of Economic Affairs and Communications calculates the amount of state aid and files the information concerning the granting of such aid to an undertaking mentioned in subsection 1 of this section with the register of state aid and of de minimis aid in accordance with subsection 3 of § 49² of the Competition Act, and preserves the documents related to the granting of the aid until 30 April 2033.
[RT I, 14.12.2021, 1 – entry into force 01.05.2022]

§ 9.  Entry into force of this Act

  This Act enters into force on 1 January 1998, except for clause 2 of subsection 4 of § 8, which enters into force on 1 January 1999.