National Tax and Customs Administration of Hungary

Excise

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<contents headingid="5319958" moderate="true" read="true" title="Excise" url="intormation_on_customs_matters/Excise" write="true">
<article contentid="5378564">
<title>Administering Excise Duty Issues </title>
<url>intormation_on_customs_matters/Excise/ARRANGINGEXCISEDUTIESFROM01072017.html</url>
<starttime>
<timestamp ms="1543490520000">
<year>2018</year>
<month>11</month>
<day>29</day>
<dayofweek>5</dayofweek>
<hour>12</hour>
<minute>22</minute>
<sec>0</sec>
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<year>2018</year>
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<sec>49</sec>
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<lead>
<formatted-text>

How to administer excise duty issues?

</formatted-text>
</lead>
<body>
<formatted-text>
Please consult the attached document for details, which tells you about how to administer 
your excise cases by applying certain forms.
</formatted-text>
</body>
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<author>-</author>
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<seckeywords></seckeywords>
<searchkeywords>
<item>excise</item>
<item>arranging</item>
<item>notification</item>
<item>claim</item>
</searchkeywords>
</article>
<article contentid="5319959">
<title>NATIONAL KEY LEGISLATION</title>
<url>intormation_on_customs_matters/Excise/key_national_legislation.html</url>
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<year>2018</year>
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<sec>43</sec>
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<formatted-text></formatted-text>
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<formatted-text>
<blockquote dir="ltr" style="margin-right: 0px;">

EXCISE - NATIONAL KEY LEGISLATION

<ul>

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

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

Relevant sectoral legislation

<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>

NTCA

<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>

</blockquote>
</formatted-text>
</body>
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<source>-</source>
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</article>
<article contentid="5379027">
<title>INFORMATION - Notification on the bulk transport of lubricant oil</title>
<url>intormation_on_customs_matters/Excise/INFORMATION_Notificat20170928.html</url>
<starttime>
<timestamp ms="1507819620000">
<year>2017</year>
<month>10</month>
<day>12</day>
<dayofweek>5</dayofweek>
<hour>16</hour>
<minute>47</minute>
<sec>0</sec>
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<sec>59</sec>
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<lead>
<formatted-text>

</formatted-text>
</lead>
<body>
<formatted-text>

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

</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
<author>-</author>
<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5378599">
<title>Excise Forms and their filling out guidelines</title>
<url>intormation_on_customs_matters/Excise/Excise_Forms_and_thei20170913.html</url>
<starttime>
<timestamp ms="1507712460000">
<year>2017</year>
<month>10</month>
<day>11</day>
<dayofweek>4</dayofweek>
<hour>11</hour>
<minute>1</minute>
<sec>0</sec>
</timestamp>
</starttime>
<moddate>
<timestamp ms="1568356729010">
<year>2019</year>
<month>9</month>
<day>13</day>
<dayofweek>6</dayofweek>
<hour>8</hour>
<minute>38</minute>
<sec>49</sec>
</timestamp>
</moddate>
<expired>false</expired>
<lead>
<formatted-text>

</formatted-text>
</lead>
<body>
<formatted-text>

Please find herewith the different excise forms and their filling out guidelines

Click on any of the filling out guidelines to be familiar with the filling out 
regulations.
</formatted-text>
</body>
<priority>100</priority>
<source>-</source>
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<keywords></keywords>
<seckeywords></seckeywords>
</article>
<article contentid="5375240">
<title>Tax audits and the system of legal effects in the new excise tax legislation</title>
<url>intormation_on_customs_matters/Excise/Tax_audits_and_the_sy20170421.html</url>
<starttime>
<timestamp ms="1492773540000">
<year>2017</year>
<month>4</month>
<day>21</day>
<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>19</minute>
<sec>0</sec>
</timestamp>
</starttime>
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<timestamp ms="1492775345598">
<year>2017</year>
<month>4</month>
<day>21</day>
<dayofweek>6</dayofweek>
<hour>13</hour>
<minute>49</minute>
<sec>5</sec>
</timestamp>
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<expired>false</expired>
<lead>
<formatted-text>