LegislationDescription of duty§, para.Form of fulfilmentMethod of fulfilmentFrequency of performance
(per year)
Act No. 61/1997 Coll., on alcohol and on amendment and supplementation of Act No. 455/1991 Coll., on trade business (Trade Licensing Act), as amended, and Act No. 587/1992 Coll., on excise duties, as amended, of the Czech National Council, as amended
The production of alcohol in a production distillery may only be carried out on the basis of a licence. The Ministry of Agriculture shall authorise the operation of a production distillery on the basis of a written application, to which the applicant shall attach a description and drawing of the layout of the production facilities of the production distillery, supported by technical documentation, and proof of ownership, use or other similar right to the production facilities of the production distillery.
§ 4(1)
form
form not prescribed
electronically:
> form on the website
in writing - postal service
one time
Act No. 61/1997 Coll., on alcohol and on amendment and supplementation of Act No. 455/1991 Coll., on trade business (Trade Licensing Act), as amended, and Act No. 587/1992 Coll., on excise duties, as amended, of the Czech National Council, as amended
Application for an exemption from the use of a denaturing agent. The types of denaturing agents, their minimum quantity and the purpose of use of denatured alcohol shall be laid down in implementing rules. The Ministry of Agriculture may, in agreement with the General Directorate of Customs and the Ministry of Health, in justified cases authorise the use of a different denaturing agent or a different minimum quantity of denaturing agent than that laid down in the implementing regulation, or the use of a specified denaturing agent for a different purpose.
§ 10(2)
form not prescribed
other
electronically:
> form on the website
> data box
in writing - postal service
0,50 / year
Act No. 61/1997 Coll., on alcohol and on amendment and supplementation of Act No. 455/1991 Coll., on trade business (Trade Licensing Act), as amended, and Act No. 587/1992 Coll., on excise duties, as amended, of the Czech National Council, as amended
Application for authorisation to receive and use tax-exempt alcohol. Exempt alcohol and products containing alcohol may be imported, purchased or taken by a user under a works contract only on the basis of a permit to receive and use exempt alcohol under the Excise Act. This licence may not be transferred to another person.
§ 12(1)
form not prescribed
electronically:
> data box
in writing - postal service
one time
Act No. 61/1997 Coll., on alcohol and on amendment and supplementation of Act No. 455/1991 Coll., on trade business (Trade Licensing Act), as amended, and Act No. 587/1992 Coll., on excise duties, as amended, of the Czech National Council, as amended
The obligation of a legal or natural person placing alcohol into free tax circulation or taking over alcohol if it is exempt from tax under a special law (the Excise Act) to ascertain the quantity of alcohol, to keep records of the alcohol placed into free tax circulation and the alcohol taken over and to issue a delivery and acceptance certificate in the manner and under the conditions prescribed by the implementing legislation.
§ 12(3)
Other
electronically:
> data box
in writing - postal service
cannot be determined
Act No. 61/1997 Coll., on alcohol and on amendment and supplementation of Act No. 455/1991 Coll., on trade business (Trade Licensing Act), as amended, and Act No. 587/1992 Coll., on excise duties, as amended, of the Czech National Council, as amended
The production of draught distillates and the production of alcohol macerates, digerates, percolates and punishments may be carried out on distillation equipment only on the basis of a permit issued by the administrator of the excise duty on alcohol, who shall also specify in the permit the method of securing the distillation equipment and, where appropriate, the method of determining the quantity of alcohol in these products.
§ 13(4)
Other
electronically:
> data box
in writing - postal service
cannot be determined
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