Regulation on conditions, manner and procedure for reimbursement of the fee for production of tobacco products, oil derivatives and plastic products and packaging of plastic masses.

This Regulation, based on the provisions of article 165 (paragraph 12) of the national Law on environment (in relation to the provisions of articles 183, 184 and 185-paragraph 1), prescribes the conditions, manner and procedure for reimbursement of fees for import and production of tobacco products, import and production of oil derivatives, and plastic products and plastic packaging. The fee which is reimbursed regards the quantity of tobacco products, import and production of oil derivatives, and plastic products and plastic packaging that are exported at the end of the trading or production cycle. The taxpayer shall submit a request (see attached forms in the Annex of this publication) for refund of related paid compensation to the body of the state administration responsible for performing activities in the field of environment, with an explanation of the request (no later than 1 year from the day of actual payment of these fees).