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Liquid Fuel Act

Content

Liquid Fuel Act - content
Issuer:Riigikogu
Type:act
In force from:01.04.2014
In force until:30.06.2014
Translation published:31.03.2014

Liquid Fuel Act

Passed 29.01.2003
RT I 2003, 21, 127
Entry into force pursuant to section 37

Amended by the following legal instruments (show)

PassedPublishedEntry into force
17.12.2003RT I 2003, 88, 59101.01.2004
10.03.2004RT I 2004, 18, 13115.04.2004
09.06.2004RT I 2004, 53, 36518.07.2004
17.02.2005RT I 2005, 13, 6609.03.2005
09.11.2005RT I 2005, 64, 48201.01.2006
27.09.2006RT I 2006, 43, 32501.12.2006
22.11.2007RT I 2007, 66, 40801.01.2008
06.11.2008RT I 2008, 49, 27201.01.2009
15.06.2009RT I 2009, 39, 26224.07.2009
26.11.2009RT I 2009, 62, 40501.01.2010
22.04.2010RT I 2010, 22, 10801.01.2011, enters into force on the day determined by the decision of the Council of the European Union concerning repeal of the derogation established in respect of the Republic of Estonia on the basis of Article 140 (2) of the Treaty on the Functioning of the European Union, Decision No. 2010/416/EU of the Council of the European Union (OJ L 196, 28.07.2010, pp. 24–26).
20.05.2010RT I 2010, 31, 15824.06.2010
22.02.2011RT I, 15.03.2011, 1101.04.2011
23.02.2011RT I, 25.03.2011, 101.01.2014
31.01.2012RT I, 07.02.2012, 931.01.2012 By judgment of the Constitutional Review Chamber of the Supreme Court s. 36(5) of the Liquid Fuel Act has been declared unconstitutional and invalid insofar as it applies to sellers of fuel released for consumption who were registered as sellers of fuel in the register of economic activities on 1 April 2011 and had operated on the fuel market for less than three years, and the phrase ‘and at least three years of experience in the area of handling fuel’ in section 42(5)(1) of the same Act has been declared unconstitutional and invalid.
08.03.2012RT I, 27.03.2012, 701.01.2013, partially 01.04.2012
07.06.2012RT I, 27.06.2012, 607.07.2012
07.11.2012RT I, 15.11.2012, 301.01.2013
27.02.2014RT I, 21.03.2014, 401.04.2014, partially 01.07.2014

Chapter 1 GENERAL PROVISIONS 

§ 1.  Scope of application of this Act

 (1) With a view to ensuring the payment of taxes and guaranteeing the quality of the more widely used motor fuels, this Act provides the bases and procedure for handling liquid fuel, the liability for violations of this Act and the arrangements for exercising state supervision.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (2) The provisions of this Act apply to the production of liquid fuel without prejudice to the special rules prescribed in the Act which provides for the imposition of excise duty on the fuel.

 (3) This Act does not govern technical and safety requirements established for equipment, construction works and measuring instruments used in the course of handling liquid fuel.

 (31) The provisions of this Act do not extend to motor fuel which is brought to Estonia for non-commercial purposes by travellers from countries outside the European Community.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (4) The provisions of the Administrative Procedure Act apply to administrative proceedings provided in this Act without prejudice to the rules specific to this Act.

§ 2.  Definitions

 (1) For the purposes of this Act
 1) ‘liquid fuel’ (hereinafter, ‘fuel’) means liquid flammable substance which can be used as the source of energy in heat engines and other energy conversion devices suitable for such purposes, or liquefied petroleum gas used in motor vehicles which is gaseous under standard conditions, that is, at the pressure of 0.1 MPa and the temperature of 15 °C;
 2) [Repealed – RT I, 15.03.2011, 11 – entry into force 01.04.2011]
 3) ‘fuel handling’ means the sale or offer for sale (hereinafter, ‘sale’) of fuel released for consumption, as well as the transport, storage or provision of storage services with respect to fuel released for consumption, and the import, export or production of fuel;
 4) ‘import of fuel’ means the application of the customs procedure ‘release of goods for free circulation’ with respect to fuel as defined in Council Regulation 2913/92/EEC establishing the Community Customs Code (OJ L 302, 19.10.1992, pp. 1–50) (hereinafter, ‘Community Customs Code’);
 5) ‘export of fuel’ means the application of the export customs procedure with respect to fuel within the meaning of the Community Customs Code;
 6) ‘provision of fuel storage services’ means the possession and storage, by a person, of fuel belonging to other persons as a part of the economic activity of such a person, except the storage of the mobilisation stockpile within the meaning of the Peace-Time National Defence Act;
[RT I 2005, 64, 482 - entry into force 01.01.2006]
 7) [Repealed – RT I 2004, 53, 365 – entry into force 18.07.2004]
 8) ‘additive’ means a substance or mixture of substances which is added to fuel in order to enhance its properties or to improve the efficiency of the energy conversion device;
 9) ‘release for consumption of fuel’ means the release for consumption of excise goods within the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

 (2) [Repealed – RT I 2010, 31, 158 – entry into force 24.06.2010]

Chapter 2 FUEL HANDLING 

§ 3.  Requirements for fuel handlers

 (1) Persons engaged in fuel handling (hereinafter, ‘handlers’) must have necessary technical equipment and staff to ensure compliance with the requirements arising from this Act.

 (2) Petrol, diesel fuel, liquefied petroleum gas used in motor vehicles, kerosene, light fuel oil, shale oil and heavy fuel oil may be imported, exported or sold, or storage services of these fuels provided, only by companies registered for operation in the corresponding area of activity in the register of economic activities (hereinafter, ‘register’). The list of specific fuels shall be established by the Minister of Economic Affairs and Communications on the basis of the relevant subheadings of the Combined Nomenclature (hereinafter, CN).

 (3) Fuel may only be sold by companies who have presented to the Tax and Customs Board a security described in section 41 of this Act and whose share capital amounts to at least 31,950 euros or who have entered into a liability insurance contract which stipulates an insurance coverage of at least 31,950 euros reserved for compensating eventual proprietary damage caused to third parties as a result of the activities of the fuel undertaking. The share capital or liability insurance requirement provided in this subsection does not extend to companies who sell only liquefied petroleum gas.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (4) Companies whose share capital exceeds at least 639,115 euros may apply for registration for import of fuel, except for liquefied petroleum gas, and operate in such an area of activity.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

 (5) Companies who have entered into a liability insurance contract with an amount of insurance coverage which ensures compensation for proprietary damage caused by the company in the course of its activity as a provider of fuel storage services to third parties may apply to be registered as providers of fuel storage services, and operate in the corresponding area of activity. The minimum amount of liability insurance coverage must be at least 31,950 euros.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

 (51) [Repealed – RT, 15.03.2011, 11 – entry into force 01.04.2011]

 (52) Companies whose share capital is at least 639,115 euros may apply, concurrently, to be registered as providers of fuel storage services and as importers of fuel.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

 (53) Registration is not required if the transfer of ownership of the fuel is effected in an excise warehouse, except in the case that the fuel transferred constitutes fuel released for consumption, in a tax warehouse, in a customs warehouse or in a free zone, or if entry into a contract for use of a motor vehicle involves the sale of fuel pursuant to the contract for use.
[RT I, 27.03.2012, 7 - entry into force 01.04.2012]

 (54) Registration for import of fuel is not required if the fuel is transported to an excise or tax warehouse.
[RT I 2006, 43, 325 - entry into force 01.12.2006]

 (6) A company may sell fuel or provide fuel storage services only at its registered place of business. Storage services may not be provided at a filling station.

 (7) A seller of fuel who owns ten or more filling stations and who operates at least in three counties, is provider of a vital service by virtue of section 34(2)(3) of the Emergency Preparedness Act.
[RT I 2009, 39, 262 - entry into force 24.07.2009]

§ 4.  Sale of fuel

 (1) A filling station must display in a visible place a notice which indicates the following:
 1) name of the fuel;
 2) price of the fuel;
 3) business name, registration number in the commercial register, registration number in the register established pursuant to this Act, address of the seat and telephone number of the seller;
 4) other essential information pertaining to the purpose of the use of the fuel.

 (2) At the request of the purchaser, the seller must ensure provision of explanations concerning the fuel which it sells and its properties, including the biofuel content of petrol and diesel fuel and the recommended uses of various petrol mixtures. At places of business where service personnel is not present on site (automatic filling stations), information concerning the possibilities of obtaining such information together with a corresponding telephone number shall be displayed in a visible place.
[RT I, 15.11.2012, 3 - entry into force 01.01.2013]

 (3) At the request of the supervisory agency, the seller is required to present documents or provide relevant explanations concerning any additives in the fuel and the corresponding markings on the fuel which it sells.

 (4) Purchased fuel must be paid for by way of non-cash payment, unless the fuel is purchased from a filling station.

 (5) The seller is required to ensure that the customer has access to the information specified in subsections 1–3 of this section even if the fuel is sold outside a filling station.

 (6) At any filling station, only one legal person may sell fuel and store the fuel required for maintaining a fuel selling operation.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

§ 41.  Security

  A seller of fuel shall present to the Tax and Customs Board a security described in section 442(2) of the Value-Added Tax Act pursuant to the procedure stipulated in the Taxation Act, without prejudice to the special rules set out in this Act. A security shall be deemed presented if the Tax and Customs Board has accepted it.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 42.  Amount of security

 (1) In the case of releasing fuel for consumption and of termination of tax warehousing, the security of the seller of the fuel shall amount to 1,000,000 euros. This provision shall not apply to cases described in points 2–6 of subsection 3 of section 15 of the Value-Added Tax Act.
[RT I, 27.03.2012, 7 - entry into force 01.04.2012]

 (2) The security of the seller of a fuel which has been released for consumption shall amount to 100,000 euros.

 (3) A seller who only handles aviation fuels or liquefied petroleum gas is not subject to the provisions concerning securities.

 (4) Relying on an assessment of risks, the Tax and Customs Board is entitled to require a seller of fuel to provide an increased security, as well as to reconsider the amount of a security which has already been determined, primarily in consideration of:
 1) the seller’s potential obligation to pay value-added tax;
 2) the seller’s business plan or any other activity plan;
 3) the seller’s solvency and timely payment of tax amounts which have fallen due;
 4) the seller’s experience in the area of handling fuel;
 5) the business reputation of the seller and of the members of the seller’s management or controlling body and of the seller’s business partners, as well as the reliability and credibility of the information and documents described in this subsection which have been submitted by the seller;
 6) any violations of tax legislation, the Liquid Fuel Act or customs rules committed by the seller or members of the seller’s management or controlling body;
 7) the information and documents submitted to prove compliance with the requirements specified in section 3(1) of this Act.
The Tax and Customs Board reserves the right to request further relevant information and documents in addition to the information and documents described in this subsection.
[RT I, 27.06.2012, 6 - entry into force 07.07.2012]

 (5) The Tax and Customs Board may reduce the amount of the security at the request of the seller specified in subsection 2 of this section and, as of 1 January 2013, also at the request of the seller specified in subsection 1 of this section, provided all of the following requirements are met:
 1) the seller and the members of the seller’s management or controlling body and the seller’s business partners have an excellent business reputation;
 2) taken together, the seller and members of the seller’s management or controlling body have not committed several violations of tax legislation, customs rules or this Act during the previous three years and no official investigation has been initiated with respect to the seller or any member of the seller’s management or controlling body for a violation of tax legislation, customs rules or this Act;
 3) the seller has no tax arrears or tax arrears to be paid by instalments.
[RT I, 27.06.2012, 6 – entry into force 07.07.2012]

 (51) In reducing the amount of the security, the Tax and Customs Board shall consider the provisions of subsection 4 of this section and:
 1) the capability of a member of the seller’s management or controlling body to operate in the area of handling fuel;
 2) prior business experience of the member of the seller’s management or controlling body;
 3) the seller’s investments for fuel handling.
[RT I, 27.06.2012, 6 - entry into force 07.07.2012]

 (6) The Tax and Customs Board may reduce the amount of security at the request of the seller specified in subsection 1 of this section also before 1 January 2013, provided all of the requirements stipulated in subsection 5(1–3) of this section are met, in the following instances:
 1) the seller’s average monthly fuel turnover accounts for less than 30 per cent of the seller’s turnover of chemistry products other than fuel;
 2) the seller handles only shale oil;
 3) the seller’s average monthly shale oil turnover accounts for less than 20 per cent of the seller’s turnover of fuels other than shale oil;
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 43.  Renewal of security

  A seller of fuel shall present to the Tax and Customs Board a new security at least ten working days before the expiration date of the previous security. The new security shall take effect on the day following the expiration date of the previous security.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 44.  Replacement and reduction of security

 (1) The Tax and Customs Board shall make the decision regarding the replacement of security within ten working days after the day of receiving the application to this effect from the seller of fuel or at the first possible opportunity should any circumstances described in subsections 2–3 of section 125 of the Taxation Act arise.

 (2) If the presented security is disproportionally large to secure a potential obligation to pay value-added tax, the seller of fuel shall be entitled to request reduction of the security from the Tax and Customs Board. The seller of fuel described in section 42(2) of this Act may until 1 January 2013 request the reduction of security to 1,000,000 euros, except in the case provided in section 42(6) of this Act.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (3) The Tax and Customs Board shall make a decision regarding the reduction of security within thirty calendar days after the day of receiving the application. If the application does not meet the requirements or if the Tax and Customs Board needs further information from the applicant to assess the grounds of the application, the term for considering the application shall commence on the day an application meeting the requirements is submitted or from the day that such further information is received.
[RT I, 27.06.2012, 6 - entry into force 07.07.2012]

§ 5.  Exceptions in the cases of release for consumption and export of fuel

 (1) Fuel exempt from excise duty as defined in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, except for biofuel, may be released for consumption without a registration and conformity certificate.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

 (2) The fuel consumed on a watercraft or aircraft used outside Estonia may be released for consumption and exported without a registration and conformity certificate.

§ 6.  Shipment document
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (1) The seller of fuel or the person who dispatches fuel or transfers fuel to the depositary or depositor, shall, when selling, transporting or transferring fuel to the depositary or depositor, draw up a fuel shipment document which identifies the fuel and its quantity. The drawing up of a shipment document is not required if the fuel is purchased from a filling station.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (2) Pursuant to the Accounting Act, in addition to the information submitted in the source document a shipment document must set out the following information:
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 1) the name of the fuel;
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 2) in the case of petrol, the octane number;
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 3) in the case of diesel fuel, a note indicating whether it is winter or summer diesel;
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 4) in the case of diesel fuel marked with a fiscal marker, a note concerning the marking with a fiscal marker;
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 5) the number, the name of the issuer and date of issue of the certificate of conformity or declaration of conformity of the fuel;
[RT I 2010, 31, 158 - entry into force 24.06.2010]
 6) the registration number of the seller of fuel or the provider of fuel storage services.
[RT I 2004, 53, 365 - entry into force 18.07.2004]
 7) the particulars of the fuel transporter (business name and registration number in the commercial register, the first name and surname of the driver of the motor vehicle, registration number of the motor vehicle) and the address of the place of the loading and offloading of the fuel.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (3) A seller of fuel may dispatch fuel to places of business of the undertaking with an internal shipment document which conforms to the requirements provided in subsection 2 of this section and which contains a reference to the original shipment document.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

 (4) The shipping document must accompany the fuel whenever it is transported. The seller of fuel must keep the shipping document of fuel at every place of business where the fuel is sold and must submit the shipping document immediately to an official who conducts a supervision inspection if the official so requests.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (5) Shipping documents must be preserved in accordance with the requirements provided for the preservation of accounting source documents on the basis of the Accounting Act.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

 (6) The drawing up of a separate shipping document is not required in the case that the fuel which is transferred to the depositor is at that time offered for sale by the depositor. In such a case, a certificate of the representative of the provider of fuel storage services concerning transfer of the fuel shall be annexed to the shipping document drawn up in relation to the sale.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

 (7) The requirements arising from the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act apply to shipping documents upon dispatch of fuel from excise warehouses.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (8) The recipient of fuel named in the shipping document must check the conformity of the shipping document to the requirements set out in this section.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 7.  Report on fuel handling
[RT I 2004, 53, 365 - entry into force 18.07.2004]

 (1) By the fifteenth day of each month, a seller of fuel shall submit to the Tax and Customs Board a report which sets out information concerning the fuels handled by the seller during the preceding calendar month and any remaining quantities of fuel.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

 (2) A keeper of an excise warehouse shall submit a report on fuel handling pursuant to the procedure established in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act and shall not submit the report specified in subsection 1 of this section.
[RT I 2008, 49, 272 - entry into force 01.01.2009]

 (3) The form of a report on fuel handling and the procedure for completion and submission thereof shall be established by a regulation of the Minister of Finance.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

§ 71.  Notifying the European Commission

 (1) The Ministry of Economic Affairs and Communications shall notify the European Commission periodically of fuel prices.

 (2) Sellers of fuel are required to provide information necessary for the notification of European Commission specified in subsection 1 of this section at the request of the Ministry of Economic Affairs and Communications.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

Chapter 3 REQUIREMENTS FOR FUEL AND ATTESTATION OF THE CONFORMITY OF FUEL  

§ 8.  Requirements for fuel

 (1) The requirements for motor vehicle petrol, diesel fuel, light fuel oil and heavy fuel oil, except for shale-derived fuel oil, shall be established by a regulation of the Minister of Economic Affairs and Communications. The requirements are established in line with the purpose of use of the fuels and with environmental requirements.

 (2) Unless otherwise provided in this Act, it is prohibited to handle fuel specified in subsection 1 of this section if the fuel does not conform to the requirements. The person who handles a fuel shall be responsible for the conformity of that fuel.

 (3) Of the types of motor vehicle petrol, only unleaded petrol may be released for consumption or sold. For the purposes of this Act, unleaded petrol means petrol with a lead content not exceeding 0.013 g/l.

 (4) At the request of a corresponding sports federation, the Minister of Economic Affairs and Communications is entitled to give permission for the release for consumption of non-conforming fuels with specific characteristics which are intended for use in sports vehicles.

 (5) An application for the permission specified in subsection 4 of this section shall set out the following information:
 1) the name, registration number in the commercial register, address and other particulars of the sports federation;
 2) the name, CN subheading and quantity of the fuel;
 3) the name of the company which releases the fuel for consumption;
 4) an explanation of or grounds for the need for the application.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

§ 9.  Conformity attestation

 (1) The conformity to requirements established for a fuel specified in section 8(1) of this Act and released for consumption is attested by a certificate of conformity issued by a conformity assessment body or by a declaration of conformity issued by a manufacturer located in the European Union.

 (2) The certificate of conformity shall be issued by a conformity assessment body accredited by an accreditation body which meets the requirements set out in Regulation (EC) No 765/2008 of the European Parliament and of the Council setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, pp. 30–47)

 (3) The conformity of fuel to established requirements must be shown:
 1) when importing the fuel unless the fuel is dispatched to an excise warehouse;
 2) when releasing the fuel for consumption from an excise warehouse, except where the fuel dispatched from a Member State of the European Union is stored in a separate container in the excise warehouse.

 (4) When brought into Estonia, fuel whose conformity to established requirements has to be attested in the cases specified in subsection 3 of this section shall be placed in a customs warehouse, customs terminal or excise warehouse.

 (5) A certificate or declaration of conformity:
 1) shall be submitted to the customs authorities together with the declaration for release for free circulation, or;
 2) shall be kept with the person who dispatched the fuel from the excise warehouse.

 (6) The conformity of fuel must be re-attested if more than six months have passed since the issue of the certificate or declaration of conformity of the fuel.

 (7) Certificates or declarations of conformity or their copies shall be preserved in accordance with the requirements provided in the Accounting Act in respect of the preservation of accounting source documents.
[RT I 2010, 31, 158 - entry into force 24.06.2010]

§ 10. – § 12. [Repealed – RT I 2010, 31, 158 – entry into force 24.06.2010]

Chapter 4 OPERATION ON THE BASIS OF REGISTRATION 

§ 13.  Areas of activity subject to registration

 (1) Registration is required for operation in one or several of the following areas of activity:
 1) import of fuel;
 2) export of fuel;
 3) sale of fuel;
 4) provision of fuel storage services.
[RT I 2004, 18, 131 - entry into force 15.04.2004]

 (2) A seller of fuel specified in section 42(1) of this Act is required to have in the register of economic activities a separate note regarding the release of fuel for consumption or the termination of tax warehousing.
[RT I, 27.03.2012, 7 - entry into force 01.04.2012]

§ 14.  Registration application

 (1) An undertaking who wishes to operate in an area of activity specified in section 13 of this Act shall submit to the Tax and Customs Board a registration application which sets out the following information:
 1) the name, registry code, address of the seat and other particulars of the company;
 2) the area of activity in which the applicant wishes to operate. If the area of activity is the sale of fuel, the application must specify whether the applicant is a seller of fuel described in subsection 1 or 2 of section 42 of this Act must be added;
 3) the address(es) of the place(s) of business;
 4) the number and term of validity of the liability insurance contract, the sum insured and the name and the registry code of the insurer who issued the document certifying the existence of the liability insurance;
 5) when registration for provision of fuel storage services is applied for, information regarding the volume of tanks used;
 6) business plan or any other activity plan which also includes the person’s maximum fuel sales in a calendar month if the person wants to engage in selling fuel;
 7) information and documents which prove the conformity to the requirements set out in section 3(1) of this Act;
 8) the date of submission of the application, the name, official title and other particulars of the person who signed the application.

 (2) The Tax and Customs Boars is entitled to request additional relevant information and documents in addition to information and documents specified in subsection 1 of this section.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

 (3) The Tax and Customs Boars determines the security for the applicant within ten working days after receiving the registration application and annexed documents and information. If the seller of fuel has submitted an application for the reduction of security, the Tax and Customs Board shall determine the security for the applicant within a period of time specified in section 44(3) of this Act.
[RT I, 27.06.2012, 6 - entry into force 07.07.2012]

 (4) In addition to what has been provided in the Register of Economic Activities Act, information specified in points 2–5 of subsection 1 of this section shall also be published with respect to the undertaking in the register of economic activities. If an enforcement order specified in section 25 in this Act has been issued, the information regarding such an enforcement order and other information required in legislation shall also be published in the register of economic activities.

 (5) In addition to what has been provided for in the Register of Economic Activities Act, the seller of fuel must notify the Tax and Customs Board at least five working days in advance of its intention to surpass the maximum sales of fuel in a calendar month in accordance with subsection 1(6) of this section.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 15.  Registration procedure

 (1) The provisions of the Register of Economic Activities Act apply to the registration procedure together with the special rules prescribed in this Act.

 (2) Within the meaning of the Register of Economic Activities Act, the administrative authority carrying out the registration procedure is the Tax and Customs Board.

 (3) In addition to what has been provided for in the Register of Economic Activities Act, the information regarding the undertaking shall be entered in the register within five working days from the day it presents the security specified in section 41 of this Act.

 (4) In addition to the cases specified in the Register of Economic Activities Act, the Tax and Customs Board shall refuse registration if:
 1) the applicant for registration has been convicted of operating without registration in a field where registration is required and the term specified in subsection 25(1) of the Punishment Register Act has not expired;
 2) the undertaking has been removed from the register pursuant to point 1 or 2 of subsection 6 of this section during the year preceding the year of submission of the application.

 (5) In addition to the cases specified in the Register of Economic Activities Act, a decision to suspend registration shall be made by the Tax and Customs Board if the registered seller of fuel lacks the security specified in section 41 of this Act.

 (6) In addition to the cases specified in the Register of Economic Activities Act, a decision to remove an undertaking from the register shall be made by the Tax and Customs Board:
 1) on the basis of a decision provided for in ss. 25(3) or (6) of this Act, on the date of expiry of the term for contestation of the decision if the decision is not contested or, if the decision is contested, on the date on which the court judgment to uphold the contested decision enters into force;
 2) in the case that the company in respect of which the registration was made is convicted of an offence specified in subsection 4(1) of this section or compulsory dissolution has been imposed on the company for an offence, on the date on which the corresponding judgment becomes final;
 3) in the case that the company has not commenced operation in the corresponding area of activity within twelve months after registration or its operations have been interrupted for a period longer than twelve months, on the date on which the registry receives information to this effect from the supervisory agency;
 4) in the case that the term of validity of the liability insurance contract of a company specified in section 3(3) of this Act has expired and the company has not provided information on entry into a new contract and the share capital of the company does not conform to the established requirements, on the date on which the registry receives information to this effect;
 5) in the case that the share capital of a company specified in section 3(4) of this Act does not conform to the established requirements, on the date on which the registry receives information to this effect;
 6) in the case that the seller of fuel has failed to present a security specified in section 41 of this Act within six months after the suspension of registration.

 (7) In addition to the cases specified in the Register of Economic Activities Act, a decision to remove an undertaking from the register may be made by the Tax and Customs Board:
 1) if the seller of fuel or a member of its management or controlling body has been ordered to serve a sentence for an economic crime provided in the Penal Code;
 2) if the seller of fuel has failed to notify the Tax and Customs Board pursuant to section 14(5) of this Act; or
 3) if the seller of fuel has repeatedly failed, when purchasing fuel, to check, pursuant to section 191(2) of this Act, the registration of the person from whom it acquired the fuel.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 16. – § 18. [Repealed – RT I 2004, 18, 131 – entry into force 15.04.2004]

§ 19.  Registered place of business

 (1) [Repealed – RT I 2004, 53, 365 – entry into force 18.07.2004]

 (2) The place of business of a person engaged in an area of activity specified in section 13 of this Act includes:
 1) excise, customs and other warehouses;
 2) filling stations (for sale of fuel);
 3) other places of business determined by the company.

 (3) [Repealed – RT I, 15.03.2011, 11 – entry into force 01.04.2011]

§ 191.  Obligation of purchaser of fuel to check registration of seller

 (1) It is prohibited to purchase fuel from a seller who has not been registered as a seller of fuel.

 (2) When purchasing fuel, the purchaser must check the existence of a corresponding registration of the seller in the register of economic activities. Such verification is not required in the case of purchasing fuel from a filling station.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 192.  Obligations of excise and tax warehouse keepers in relation to registration

 (1) In the case of release of fuel for consumption and termination of tax warehousing, an excise warehouse keeper must verify whether the person who requests the release of fuel for consumption or the termination of tax warehousing has been registered as a seller of fuel, including the note referred to in section 13(2) of this Act, by checking the register of economic activities. The release of fuel for consumption and the termination of tax warehousing is prohibited if the note referred to in this subsection is not entered in the register in respect of the owner of the fuel. This provision shall not apply upon termination of tax warehousing in the cases specified in points 2–6 of section 15(3) of the Value-Added Tax Act.

 (2) The Tax and Customs Board may suspend the activity licence of the excise warehouse and the permit for operating a tax warehouse for up to six months if:
 1) the note referred to in subsection 1 of this section is missing from the registration entry of the owner of the fuel released for consumption or
 2) in the case of termination of tax warehousing, the note referred to in subsection 1 of this section is missing from the registration entry of the owner of the fuel.
In the case of suspension of the activity licence of an excise warehouse as referred to in this subsection, points 1–2 and 5 of section 43(1) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act shall not apply.

 (3) The Tax and Customs Board may refuse to revoke the activity licence of the excise warehouse and the permit for operating a tax warehouse if this is requested by the holder of the licence or permit at the time when the activity licence is suspended on the grounds specified in subsection 2 of this section.
[RT I, 27.03.2012, 7 - entry into force 01.04.2012]

Chapter 5 STATE SUPERVISION  

§ 20.  Supervisory agencies

  Within the purview of their competence, the following shall exercise state supervision over compliance with the requirements provided in this Act:
 1) Estonian Competition Authority;
[RT I 2007, 66, 408 - entry into force 01.01.2008]
 2) Tax and Customs Board;
 3) Consumer Protection Board.
[RT I 2007, 66, 408 - entry into force 01.01.2008]

§ 21.  Estonian Competition Authority
[RT I 2007, 66, 408 - entry into force 01.01.2008]

  It is within the purview of the Competition Authority to:
[RT I 2007, 66, 408 - entry into force 01.01.2008]
 1) check any information recorded in the register;
 2) check the conformity of fuel and fuel handling to established requirements;
 3) approve operations involving non-conforming fuel.
[RT I 2004, 18, 131 - entry into force 15.04.2004]

§ 22.  Tax and Customs Board

  It is within the purview of the Tax and Customs Board to:
 1) check the presence of relevant registration in cases of fuel handling;
 2) check the conformity of fuel to established requirements and to scrutinise the documents certifying conformity of the fuel in cases of fuel handling;
 3) process reports on fuel handling;
 4) approve operations involving non-conforming fuel.
[RT I 2004, 18, 131 - entry into force 15.04.2004]

§ 23.  Consumer Protection Board

  In cases of fuel handling it is within the purview of the Consumer Protection Board to:
 1) check the presence of relevant registration;
 2) check the conformity of the fuel and of fuel handling to established requirements;
 3) approve operations involving non-conforming fuel.
[RT I 2004, 18, 131 - entry into force 15.04.2004]

§ 24.  Rights of supervisory officials

 (1) Officials who perform supervision inspections shall have the right to:
 1) obtain information and documents necessary for the performance of the functions provided for in this Act and legislation enacted on its basis from persons, agencies and the registry, whilst observing the requirement provided by legislation to maintain the confidentiality of information;
 2) issue enforcement orders and make decisions within the purview of their competence;
 3) enter premises and buildings for the purpose of performing their duties, in the presence of the person engaged in fuel handling or a representative of such person, obtain fuel samples and invite experts of a conformity assessment body to participate in the testing of the samples;
[RT I 2010, 31, 158 - entry into force 24.06.2010]
 4) prohibit the handling of non-conforming fuel;
 5) to impound, until the relevant circumstances are clarified or until the security mentioned under subsection 16 of section 31 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act has been paid, any fuel, including any liquid combustible substance mentioned in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, in relation to which there is reason to believe that it does not conform to the requirements or to the documents that have been submitted in relation to that fuel, or which is suspected of being handled outside the handling system which is subject to state supervision, or whose use for non-approved purposes results in the accrual or increase of excise duty liability.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]

 (2) Any impounded fuel on which the security mentioned under subsection 16 of section 31 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act has not been paid within 30 days starting from the day following the decision of the Tax and Customs Board concerning the amount of the security may be seized and sold by the Tax and Customs Board in a customs auction in accordance with the procedure provided in the Customs Act.
[RT I, 21.03.2014, 4 - entry into force 01.04.2014]

§ 25.  Enforcement orders and decisions

 (1) In order to put an end to a violation of the requirements set out in this Act or legislation enacted on its basis, a competent official of the supervisory agency specified in section 20 of this Act shall issue an enforcement order containing the following information:
 1) the name, personal identification or registration number in the commercial register, address of the residence or seat, and telephone number of the person to whom the enforcement order is addressed;
 2) information concerning the subject matter of the enforcement order together with a reference to the section of this Act which is being violated, and an order to cease violation;
 3) the term for complying with the enforcement order;
 4) a reference concerning the possibilities, procedure, place and terms for the contestation of the enforcement order;
 5) the date of issue of the enforcement order and the name, position, official title and signature of the person who issued the enforcement order.

 (2) The supervisory agency which issued the enforcement order shall enter the information concerning the enforcement order in the register pursuant to the procedure provided in the Register of Economic Activities Act or forward a notice concerning the enforcement order together with a copy thereof to the register promptly, but not later than within five working days.

 (3) In the event of repeated failure to comply with an enforcement order, the supervisory agency shall have the right to make a decision which documents the repeated failure to comply with enforcement orders and which will serve as the basis for removal of the undertaking from the register.

 (4) The supervisory agency which made the decision specified in subsection 3 or 6 of this section shall enter the decision in the register or forward it to the registrar promptly when the term for contesting the decision has expired if the decision is not contested or, if the decision is contested, as of the date on which the court judgment to uphold the contested decision becomes final.

 (5) In the event of failure to comply with an enforcement order referred to in subsection 1 of this section, a supervisory officer may impose a penalty payment pursuant to the procedure provided in the Substitutive Enforcement and Penalty Payments Act before passing the decision referred to in subsection 3. The maximum rate of the penalty payment is 640 euros.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

 (6) In the event of repeated failure to comply with the requirements set out in this Act within a period of twelve months, the supervisory agency shall have the right to make a decision which documents the failure to comply with the requirements and which serves as the basis for removal of the undertaking from the register. If the failure to comply with the aforementioned requirements took place in one of the registered places of business of the company, the supervisory agency shall have the right to make a decision on deletion of information concerning such a place of business from the register entry.
[RT I 2004, 18, 131 - entry into force 15.04.2004]

§ 26.  Contestation of enforcement orders and other measures

 (1) If the person to whom an enforcement order or any other measure ordered by a competent official of a supervisory agency is addressed does not agree with the enforcement order or the measure, the person shall have the right to file a written challenge with the head of the agency which issued the enforcement order within ten days as of the date on which the person became aware of the enforcement order or measure. The filing of the challenge shall not release the person from the duty to comply with the enforcement order.

 (2) Challenges cannot be filed in respect of administrative acts or measures of the Director General of a supervisory agency.

 (3) A challenge specified in subsection 1 of this section shall be reviewed within a period of one month after receipt of the challenge and the decision on the challenge shall be immediately delivered against written receipt or sent by mail with notice of delivery to the person who filed the challenge.

§ 27.  Checking conformity with established requirements

 (1) In the course of state supervision, competent officials of supervisory agencies shall have the right to take, free of charge, samples from any fuel in the possession of the owner or possessor of the fuel in such quantity as may be needed for checking the conformity of the fuel to established requirements.

 (2) The supervisory agency shall bear the expenses of checking the conformity of fuel with established requirements.

 (3) If the fuel of which a sample is taken is found to be not in conformity with the established requirements, the person who was in possession of this fuel shall compensate the supervisory agency for the documented expenses specified in subsection 2 of this section.

 (4) If it is discovered that fuel is handled with a shipment document not meeting the requirements set out in this Act or without a shipping document, the person who was in possession of the fuel shall compensate the supervisory agency for the documented expenses specified in subsection 2 of this section.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 28.  Operations involving non-conforming fuel

 (1) Operations involving non-conforming fuel shall be arranged according to a proposal of the possessor or owner of the fuel, having regard to the provisions of this section.

 (2) The following operations involving non-conforming fuel may be carried out, provided that they do not cause any damage to human health, property or the environment:
 1) export;
 2) reprocessing at an excise warehouse;
 3) destruction in compliance with the requirements of the Waste Act;
 4) sale to the chemical industry as raw material;
 5) any other operations approved by the supervisory agency.

 (3) For operations specified in subsection 2 of this section, the approval of the supervisory agency which issued the corresponding enforcement order must be applied for. The person who handles non-conforming fuel must inform the supervisory agency of the results of the operation in writing within reasonable time.

 (4) [Repealed – RT I 2004, 53, 365 – entry into force 18.07.2004]

 (5) Non-conforming fuel shall be stored at a place approved by the agency specified in subsection 3 of this section until approval is obtained for operations involving such a fuel.

 (6) The supervisory agency shall grant approval for operations involving non-conforming fuel within five working days after submission of the corresponding application.
[RT I 2004, 53, 365 - entry into force 18.07.2004]

Chapter 6 LIABILITY 

§ 29.  [Repealed – RT I 2004, 18, 131 – entry into force 15.04.2004]

§ 30.  Failure to register a place of business

 (1) Handling of fuel through an unregistered place of business is punishable by a fine of up to 300 fine units.

 (2) The same act, if 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]

§ 31.  Absence of shipping document, certificate of conformity and declaration of conformity
[RT I 2010, 31, 158 - entry into force 24.06.2010]

 (1) The handling of liquid fuel without a shipping document which meets the established requirements, a failure to present a shipping document meeting the established requirements or absence of a certificate or declaration of conformity meeting the established requirements is punishable by a fine of up to 300 fine units.
[RT I 2010, 31, 158 - entry into force 24.06.2010]

 (2) The same act, if 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]

§ 32.  Illegal handling of non-conforming fuel and carrying out unapproved operations involving non-conforming fuel

 (1) Illegal handling of non-conforming fuel, or carrying out unapproved operations involving such a fuel if approval is required is punishable by a fine of up to 300 fine units.

 (2) The same act, if 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]

§ 321.  Purchasing of fuel from an unregistered seller

 (1) The purchasing of fuel from an unregistered seller, except if the fuel is purchased from a filling station, is punishable by a fine of up to 300 fine units.

 (2) The same act, if committed by a legal person, is punishable by a fine of up to 3200 euros.
[RT I, 15.03.2011, 11 - entry into force 01.04.2011]

§ 33.  Failure to comply with reporting obligation and submission of false information in reports

  Failure by a legal person to submit a report for the second time during a current year or submission of false information in a report is punishable by a fine of up to 3200 euros.
[RT I 2010, 22, 108 - entry into force 01.01.2011]

§ 34.  [Repealed – RT I 2010, 31, 158 – entry into force 24.06.2010]

§ 35.  Proceedings

 (1) The provisions of the General Part of the Penal Code and the Code of Misdemeanour Procedure shall apply to the misdemeanours provided in ss. 29–33 of this Act.
[RT I 2010, 31, 158 - entry into force 24.06.2010]

 (2) Extra-judicial proceedings concerning the misdemeanours provided in ss. 29–33 of this Act shall be conducted by:
[RT I 2010, 31, 158 - entry into force 24.06.2010]
 1) the Competition Authority;
[RT I 2007, 66, 408 - entry into force 01.01.2008]
 2) the Tax and Customs Board;
 3) the Consumer Protection Board;
 4) a police authority.
[RT I 2009, 62, 405 - entry into force 01.01.2010]

Chapter 7 IMPLEMENTING PROVISIONS 

§ 36.  Transitional provision

 (1) A market licence issued to an undertaking on the basis of the Energy Act prior to the entry into force of this Act remains valid until its holder is entered in the national register of undertakings operating in areas of activity subject to special requirements, or until the date specified in the operating licence, but not longer than until 31 December 2003.

 (2) An undertaking who, prior to the entry into force of this Act, operates in the area of fuel export or provision of fuel storage services and who wishes to continue operation in such an area of activity, must be entered in the register not later than by 31 December 2003.

 (3) A market licence which expires during the period which begins on the date of publication of this Act in the Riigi Teataja and ends on the date of entry into force of this Act is deemed to be valid until its holder is entered in the register, but not longer than until 31 December 2003.

 (4) In relation to repealing ss. 10 and 11 of this Act, the powers which authorised bodies derived from these provisions shall also cease. The entries regarding the powers of authorised bodies shall be removed from the register of economic activities.
[RT I 2010, 31, 158 - entry into force 24.06.2010]

 (5) Registrations in respect of sale of fuel as an area of activity made in the register of economic activities before 1 April 2011 shall remain valid until 31 May 2011. Any persons entered in the register of economic activities who wish to continue to be engaged in the selling of fuel must submit to the Tax and Customs Board a registration application together with the documents and information specified in subsections 1 and 2 of section 14 of this Act. The Tax and Customs Board shall determine a security for the applicant within 30 calendar days following receipt of the registration application and of annexed documents and information. The Tax and Customs Board shall make a decision concerning acceptance of the security within five working days from the day the security is presented to it. The persons who have presented the security specified in section 41 of this Act by 31 May 2011 at the latest shall be entered in the register of economic activities.
[RT I, 07.02.2012, 9 - entry into force 31.01.2012 By judgment of the Constitutional Review Chamber of the Supreme Court s. 36(5) of the Liquid Fuel Act has been declared unconstitutional and invalid insofar as it applies to the sellers of fuel released for consumption who were registered as sellers of fuel in the register of economic activities on 1 April 2011 and had operated on the fuel market for less than three years.]

§ 37.  Entry into force of this Act

 (1) This Acts enters into force on 1 July 2003.

 (2) Subsections 4 and 5 of section 8, section 9(7) and section 36(3) of this Act enter into force on the day following their publication in the Riigi Teataja.