National Tax and Customs Administration of Hungary

Excise

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<contents headingid="5320070" moderate="true" read="true" title="Excise" url="intormation_on_customs_matters/Excise" write="true">
<article contentid="5426812">
<title>Activity subject to excise licence</title>
<url>intormation_on_customs_matters/Excise/Activity_subject_to_e20201108.html</url>
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</lead>
<body>
<formatted-text>
<p>The actual information is available hereunder.</p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5426811">
<title>Rules for reclaiming excise tax</title>
<url>intormation_on_customs_matters/Excise/Rules_for_reclaiming_20201108.html</url>
<starttime>
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<lead>
<formatted-text></formatted-text>
</lead>
<body>
<formatted-text>
<p>Please find hereunder the relevant information.</p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5425931">
<title>How to administer excise tax issues with NTCA?</title>
<url>intormation_on_customs_matters/Excise/How_to_administer_exc20201020.html</url>
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<lead>
<formatted-text></formatted-text>
</lead>
<body>
<formatted-text>
<p>Please find hereunder the available information. </p>
</formatted-text>
</body>
<priority>100</priority>
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<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5378617">
<title>Excise Forms and their filling out guidelines</title>
<url>intormation_on_customs_matters/Excise/Excise_Forms_and_thei20170913.html</url>
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<year>2020</year>
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<p align="center">
<strong> </strong>
</p>

<p align="center"> </p>
</formatted-text>
</lead>
<body>
<formatted-text>
<p align="center">
<strong>Please find herewith the different excise forms and their completion guides</strong>
</p>

<p>Click on any of the filling out guidelines to be familiar with the filling out 
regulations.</p>
</formatted-text>
</body>
<priority>100</priority>
<source>Jövedéki Főosztály</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5320071">
<title>NATIONAL KEY LEGISLATION</title>
<url>intormation_on_customs_matters/Excise/key_national_legislation.html</url>
<starttime>
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<year>2018</year>
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<blockquote dir="ltr" style="margin-right: 0px;">

<p>
<b>EXCISE - NATIONAL KEY LEGISLATION </b>
</p>

<ul>

<li>
<b>Act No. LXIII of 2016 on Excise Taxes</b>
</li>

<li>
<b>Decree No. 45/2016 (29 November) NGM on implementation of certain regulations 
of Act 68 of 2016 on Excise Tax</b>
</li>

<li>Act No. CXVII of 2010 concerning the promotion of the use of renewable energy 
for transport and the greenhouse effect reduction of energy used for transport 
purposes.</li>

<li>Act No. XVIII of 2004 on viticulture and the wine industry.</li>

<li>Act No. XXIII o 2013 regarding the safety stockpiling of imported oil and oil 
products.</li>

<li>Act No. LXXIII of 2008 on pálinka, grape marc pálinka and Pálinka National Council.</li>

<li>Act No. CXXXIV of 2012 on the reduction of smoking among young people and on 
the retail of tobacco products.</li>

<li>Act No. LXVIII of 2008 on the VAT and excise tax exemption of products imported 
by travellers in personal luggage.</li>

<li>Decree No. 279/2017 (22 September) on Government on requirements and certification 
of sustainability of biofuels and bio-liquids.</li>

<li>Decree No. 557/2013 (31 September) on the production, storage and trade of cured 
tobacco and fermented tobacco.</li>
</ul>

<p>
<b>Relevant sectoral legislation</b>
</p>

<ul>

<li>Decree No. 99/2004 (3 June) FVM</li>

<li>Decree No. 127/2009 (29 September) FVM</li>

<li>Decree No. 25/2010. (19  March) FVM</li>

<li>Decree No. 27/2011 (12 April) VM</li>

<li>Decree No. 70/2012 (16 July) VM</li>

<li>Decree No. 17/2017 (26 May) NFM</li>

<li>Decree No. 11/2010 (31 March) PM</li>

<li>Decree No. 181/2013 (7 June) on Government</li>

<li>Decree No. 39/2013 (14 February) on Government</li>

<li>Decree No. 406/2016 (10 December) on Government</li>

<li>Decree No. 72/2018 (16 April) on Government</li>
</ul>

<ul>

<li>Act No. CXXII of 2010 on the National Tax and Customs Administration (hereinafter 
referred to a NTCA)</li>

<li>Decree No. 485/2015 (29 December) of the Government on the competence and jurisdiction 
of NTCA's bodies</li>
</ul>

<p> </p>
</blockquote>
</formatted-text>
</body>
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<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5379060">
<title>INFORMATION - Notification on the bulk transport of lubricant oil</title>
<url>intormation_on_customs_matters/Excise/INFORMATION_Notificat20170928.html</url>
<starttime>
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<year>2017</year>
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<dayofweek>5</dayofweek>
<hour>16</hour>
<minute>47</minute>
<sec>0</sec>
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<hour>16</hour>
<minute>47</minute>
<sec>59</sec>
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<lead>
<formatted-text>
<p> </p>

<p>Please click on the information displayed on 3 languages (English, French, and 
German)!</p>

<p> </p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5375266">
<title>Tax refund claim</title>
<url>intormation_on_customs_matters/Excise/Tax_refund_claim20170421.html</url>
<starttime>
<timestamp ms="1492773420000">
<year>2017</year>
<month>4</month>
<day>21</day>
<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>17</minute>
<sec>0</sec>
</timestamp>
</starttime>
<moddate>
<timestamp ms="1597311226209">
<year>2020</year>
<month>8</month>
<day>13</day>
<dayofweek>5</dayofweek>
<hour>11</hour>
<minute>33</minute>
<sec>46</sec>
</timestamp>
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<expired>false</expired>
<lead>
<formatted-text>
<p> </p>

<p> </p>
</formatted-text>
</lead>
<body>
<formatted-text>
<p>Please click on the downloadable file!</p>

<p> </p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5375262">
<title>Authorization procedure</title>
<url>intormation_on_customs_matters/Excise/Authorization_procedu20170421.html</url>
<starttime>
<timestamp ms="1492773240000">
<year>2017</year>
<month>4</month>
<day>21</day>
<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>14</minute>
<sec>0</sec>
</timestamp>
</starttime>
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<year>2020</year>
<month>8</month>
<day>13</day>
<dayofweek>5</dayofweek>
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<minute>34</minute>
<sec>55</sec>
</timestamp>
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<expired>false</expired>
<lead>
<formatted-text>
<p> </p>

<p> </p>
</formatted-text>
</lead>
<body>
<formatted-text>
<p>Please click on the downloadable file!</p>

<p> </p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5375260">
<title>Excise tax rules and applicable rules of procedures in excise tax matters</title>
<url>intormation_on_customs_matters/Excise/Excise_tax_rules_and_20170421.html</url>
<starttime>
<timestamp ms="1492773180000">
<year>2017</year>
<month>4</month>
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<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>13</minute>
<sec>0</sec>
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</timestamp>
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<lead>
<formatted-text>
<p> </p>

<p> </p>
</formatted-text>
</lead>
<body>
<formatted-text>
<p>Please click on the downloadable file!</p>

<p> </p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5375251">
<title>General rules of excise tax liabilities</title>
<url>intormation_on_customs_matters/Excise/General_rules_of_exci20170421.html</url>
<starttime>
<timestamp ms="1492772940000">
<year>2017</year>
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<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>9</minute>
<sec>0</sec>
</timestamp>
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<year>2020</year>
<month>8</month>
<day>13</day>
<dayofweek>5</dayofweek>
<hour>11</hour>
<minute>37</minute>
<sec>3</sec>
</timestamp>
</moddate>
<expired>false</expired>
<lead>
<formatted-text>
<p> </p>

<p> </p>
</formatted-text>
</lead>
<body>
<formatted-text>
<p>Please click on the downloadable file!</p>

<p> </p>
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5320072">
<title>Contact details of the excise field of the NTCA</title>
<url>intormation_on_customs_matters/Excise/Organisational_structure_of_the_Excise_field_of_the_NTCA.html</url>
<starttime>
<timestamp ms="1461588540000">
<year>2016</year>
<month>4</month>
<day>25</day>
<dayofweek>2</dayofweek>
<hour>14</hour>
<minute>49</minute>
<sec>0</sec>
</timestamp>
</starttime>
<moddate>
<timestamp ms="1461588560556">
<year>2016</year>
<month>4</month>
<day>25</day>
<dayofweek>2</dayofweek>
<hour>14</hour>
<minute>49</minute>
<sec>20</sec>
</timestamp>
</moddate>
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<lead>
<formatted-text></formatted-text>
</lead>
<body>
<formatted-text>
<p align="justify">Any kind of business (production, commerce, storage, transportation, etc.) connected 
with/related to excise goods shall be done under strict material, personal and 
security conditions. </p>

<p align="justify">In case of <b>particular questions</b> please turn to us <b>in a written form:</b>
</p>

<tbody>

<tr>

<p>
<b>NTCA Central Office - Excise Department</b><b> </b>
</p>
</td>
<td width="46%">

<p>email: <a href="mailto:ki.jfo@nav.gov.hu"><b>ki.jfo@nav.gov.hu</b></a><b> </b>
</p>
</td>
</tr>

<tr>

<p>
<b>NTCA Customs/Excise Information Center</b>
</p>
</td>
<td width="46%">

<p>email: <link id="5317799">
<webcompass contentid="5317799">
<title>vpop.jovedek@vam.gov.hu</title>
<url>mailto:vpop.jovedek@vam.gov.hu</url>
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<year>2012</year>
<month>6</month>
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<dayofweek>2</dayofweek>
<hour>11</hour>
<minute>28</minute>
<sec>50</sec>
</timestamp>
</starttime>
<moddate>
<timestamp ms="1340616530248">
<year>2012</year>
<month>6</month>
<day>25</day>
<dayofweek>2</dayofweek>
<hour>11</hour>
<minute>28</minute>
<sec>50</sec>
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<targettype>0</targettype>
<friend>true</friend>
<description></description>
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<keywords></keywords>
<seckeywords></seckeywords>
</webcompass>
<text>
<b>vam.info@nav.gov.hu</b>
</text>
</link>
</p>
</td>
</tr>
</tbody>
</table>

Activity subject to excise licence2021.01.12.

Rules for reclaiming excise tax2021.01.12.

How to administer excise tax issues with NTCA?2021.01.12.

Excise Forms and their filling out guidelines2020.10.20.