Fishing vessels

The fishing entities (legal and natural persons) with destination the use of the fishing vessels which have obtained the status of the registered consignee shall be supplied with fuel for fishing without paying the circulation tax, the carbon tax and excise duties, but paying the VAT.

All the fishing vessels, legal and natural persons, shall be supplied with fuel with relief from the excise duties that:

• are equipped with a fishing license;
• are registered at tax authorities and sell their products with tax invoice with VAT. The total amount of fuel supplied (consumed) over a 6-month period can not be greater than 80% of the total value of the fishery product sold with VAT tax invoice during this period;
• are registered in the marine register and in the fishing fleet register;
• are insured under the law on mandatory insurance in the transport sector after the approval of the respective insurance tariffs by the competent authority;
• have employed and registered at the social and helth insurance contributions a number of no less than:

i)    two persons for ships up to 15 meters in length;
ii)   three persons for vessels over 15 meters up to 24 meters in length;
iii)  four persons for vessels over 24 meters in length;
dh) are active registered entities that have no unpaid obligations to tax and customs authorities.

Procedure

In order to benefit from the exemption, the concerned operators must first apply to the Supervising Customs Office for the status of the registered consignee.

After granting the status of "Registered Consignee", the companies which benefit the duty relief shall apply to customs authorities by submitting the following documentation:

• Data on the quantity and quality of the excise product to be excempted;
• Official confirmation by the authorities responsible for the fishery on the fulfillment of the conditions mentioned above. In cases of non-fulfillment of those conditions about the invoicing of sales with VAT to the extent determined, no action is taken without previously paying the amount of the corresponding duties calculated according to those conditions;
• Copy of the sales contract with the approved depositor who possesses the excise product;
  The customs authority shall, within 7 days, approve or reject the excemption authorization under the relevant attached form.

The beneficiary of the exemption submits to the approved depositor or to the customs or free warehouse administrator the authorization of the exemption.

The approved depositor/fiscal representative shall, based on the authorization of the exemption of the beneficiary, draft the AAD for the movement under suspension at the address of the registered consignee.

For excempted excise products, the approved depositor has the obligation to identify with denatured products (ink and markers) the excempted products.

The beneficiary of the exemption receives the product accompanied by the AAD.