Specific national regulations for dangerous goods transport in Poland SITL, 20-23.03.2018 , Paris Specific national regulations for dangerous goods transport  in Poland   Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

MONITORING SYSTEM FOR THE ROAD CARRIAGE OF GOODS - POLAND 1   is valid from 23 April 2017 the penalties from 1 May 2017 new list sensitive goods from 13 June 2017 geolocation equipped with a GPS module in the future Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

Useful links Monitoring system for the road carriage of goods – information in English http://www.mf.gov.pl/krajowa-administracja- skarbowa/wiadomosci/komunikaty/- /asset_publisher/2UWl/content/obowiazki-uczestnikow-systemu- monitorowania-drogowego-przewozu- towarow?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fkrajowa- administracja- skarbowa%2Fwiadomosci%2Fkomunikaty%3Fp_p_id%3D101_INSTANCE_2U Wl%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview %26p_p_col_id%3Dcolumn- 2%26p_p_col_count%3D1%26p_p_lifecycle%3D1%26_101_INSTANCE_2UWl _dateTo%3D2017-03-22%26_101_INSTANCE_2UWl_dateFrom%3D2017-03- 20%26_101_INSTANCE_2UWl_javax.portlet.action%3Dview#p_p_id_101_IN STANCE_2UWl_ Electronic Services Portal of the Customs Service (PUESC) https://puesc.gov.pl

The Act of 9 March 2017 on the monitoring system for the road carriage of goods is designed to implement the next tool intended to eliminate loopholes in the tax collection system. The proposed solutions provide for the establishment of a register to which three types of entities will be required to submit notifications: the sending entity, the receiving entity and the carrier

In the Act we have definitions and duties: the sending entity Act on the Goods and Services Tax (≠ consignor ADR) is defined as a natural person, a legal person or an organizational unit without legal personality, conducting a business activity. the carrier, understood as a natural person, a legal person or an organizational unit without legal personality, conducting a business activity, and carrying out the transportation of goods. the receiving entity Act on the Goods and Services Tax (≠ consignee ADR), and is understood as a natural person, a legal person or an organizational unit without legal personality, conducting a business activity, and carrying out intra-Community acquisition of goods, importation of goods or acquisition of goods in the case of supply of goods

Applies to „sensitive goods” BK (+BB) Z doniesień medialnych wiadomo, że …. Def. Paliwa - paliwa stałe, ciekłe i gazowe będące nośnikami energii chemicznej Paliwa ciekłe: paliwa ciekłe – ciekłe noniki energii, w tym zawierajce dodatki: a) półprodukty rafineryjne, b) gaz płynny LPG, c) benzyny pirolityczne, d) benzyny silnikowe, e) benzyny lotnicze, f) paliwa typu benzyny do silników odrzutowych, g) paliwa typu nafty do silników odrzutowych, h) inne nafty, i) oleje napędowe, j) lekkie oleje opałowe i pozostałe oleje napdowe, k) cikie oleje opałowe, l) benzyny lakowe i przemysłowe, m) biopaliwa płynne (ciekłe), n)6) smary BB - Problem z tą ustawą jest taki, że dotyczy ona wielu towarów nieoczywistych – które nie są wykorzystywane jako paliwa, albo podmioty nie wiedzą że zawierają alkohol

„sensitive goods” – art. 3.2 The Act March 2017 Cooling for machining Oil for compressors, rust remover, grease Liquids for sprayers, defrosters containing ethanol Solvents, washers containing ethanol Fuel oil, biofuels, Liquids for radiator rinses, coolant sealants, tire foams

„sensitive goods” the type of goods: the CN code or the subcategory http://tlp.org.pl/wp-content/uploads/2017/03/Nomenklatura-CN-2017.pdf www.isztar.mf.gov.pl the Polish Classification of Goods and Service (PKWiU) http://tlp.org.pl/wp-content/uploads/2017/03/PKWiU-Monitorowanie.pdf http://www.klasyfikacje.gofin.pl/pkwiu2015/10,0.html BK (+BB_ 10 podkategorii PKWiU odpowiada pozycji CN 2710. Wrócimy za chwilę do tego przypadku. BB: Kluczowe znaczenie prawidłowego zaklasyfikowania towaru przez zlecającego przewóz Sposoby urzędowego potwierdzenia klasyfikacji – WIT, WIA, opinia GUS – żadne nie ma mocy wiążącej na gruncie przepisów o monitorowaniu przewozu

CN Code – transit and excise duty Package size 2207 Ethanol (not marked with excise duty stamps) > 5 l 2707 > 0 l 2710, 2905 > 11 l 2917 3403, 3811 > 16 l 3814 With ethyl alcohol 3820 With ethyl alcohol BK W ustawie są dla niektórych grup CN lub podkategorii PKWiU wyłączenia dotyczące objętości opakowania jednostkowego. Przykładowo można by dla kodów CN ująć to tak: Czy tak samo jest dla kodów PKWi U ? Podobnie ale nie tak samo. NP. 2710 if the total gross mass consignmen > 500 kg, volume > 500 l

The transport of goods: Intra-Community supply of goods (national) Cross-border transport (import) Cross-border transport (export) Through the territory of Poland

the transport of goods through the territory of PolanD for example from France to Estonia. In this situation, all the responsibilities lie with the carrier. The carrier has to submit a notification in the following way. The carrier is obliged to submit a notification to the register before the start of the carriage in the territory of the country, and to obtain a reference number for that notification. UE / non-UE UE / non-UE PL The Carrier BB a reference number a notification REGISTER (puesc)

Platform - https://puesc.gov.pl/ BK W katalogu e-Usług wybieramy E-transport

BK Przełączenie na testowy puesc na moim laptopie. Pokazanie formularzy zgłoszeń (3)

penalties Under article 22 section 1 of the Act 1) the carrier fails to submit a notification, 2) it is determined that the transported goods are inconsistent with the type, quantity, weight or volume indicated by the carrier in the notification - a penalty in the amount of 20 000 PLN (4 500 E) will be imposed on the carrier. In addition, if the carrier fails to supplement the notification with the data referred to (in Article 5 section 4 and Article 6 section 3), a penalty in the amount of 5000 PLN (1 200 E) will also be imposed on the carrier. BB

penalties Moreover, in cases where the carrier: 1) fails to fulfill the obligation referred to in Article 8 section 1 (updating of the data in the notification), 2) submits data inconsistent with the factual state, other than those relating to the goods - a penalty in the amount of 10 000 PLN (2500 E) will be imposed on the carrier. BB

penalties  Any carriage performed without this reference number will be fined. Pursuant to Article 32 section 1, in the event it is determined in the course of an inspection that the carriage of goods was started without the reference number, without the document replacing the notification and the confirmation of receipt of the document replacing the notification the driver will be subjected to a fine in the amount of 5000 to 7500 PLN (1200 - 1800 E) BB 46% Net value of the goods not less then 2000 PLN, 4500E

FUTURE special device (equipment) for a vehicles telecommunications terminal (geolocation equipped with a GPS module) BB

Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl THE NAME AND ADDRESS OF THE OWNER dangerous goods IN TRANSPORT DOCUMENTS 2   is valid from September 2016 Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

Polish Act of the Transport of dangerous goods (for ADR / RID / ADN) and in Article 13 is a new paragraph 2 (attached) "2. The participant in the carriage of dangerous goods is required to indicate in the transport documents accordingly in the ADR, RID or ADN the name and address of the owner (DG) at the time of transport dangerous goods of the person performing the carriage” (the carrier).

no exceptions applies to: everyone: domestic transport, international transport and everything 3.3, 3.4, 1.1.3.6

REQUIREMENTS FOR THE TRANSPORT OF WASTE (dangerous waste) 3 Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

The ACT MINISTRY OF THE ENVIRONMENT OF 7 OCTOBER 2016 ON SPECIFIC REQUIREMENTS FOR THE TRANSPORT OF WASTE § 2. The provisions of the Regulation shall not apply to wastes constituting dangerous goods within the meaning of the Act of 19 August 2011 on the Carriage of Dangerous Goods THE ACT OF 14 DECEMBER 2012 OF THE TRANSPORT OF WASTE Art. 24. 2 The transport of hazardous waste is carried out in compliance with the rules governing the transport of dangerous goods. THE CARRIAGE OF DANGEROUS GOODS ADR Agreement Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

HAZARDOUS WASTE: plating of vehicles - ADR rules Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl

NON HAZARDOUS WASTE: plating of vehicles - wastes rules is valid from 24 Jan 2018 The marking shall be positioned prominently at the front of the vehicle domestic and also cross-border: cross-border: 30 cm 20 cm 10 cm 1,5 cm 2 cm 40 cm 40 cm sign „A” are allowed for cross-border carriage

for your time and attention BB for your time and attention Maria Nicopulos, +48 602 399 049, maria.nicopulos@s-dgsa.pl