A tax warehouse means a place where tobacco products are manufactured, processed, stored, received, or dispatched under a tax warehouse operating license, under tax suspension, pursuant to Section 2, Paragraph 1, Letter e) of Act No. 106/2004 Coll.
Pursuant to Section 19 of Act No. 106/2004 Coll., any person intending to operate a tax warehouse must apply to the customs office for registration and issuance of a tax warehouse operating license. In addition to the data specified in a special regulation, the application must also include attachments, one of which, according to Section 19, Paragraph 2, Letter i), is an expert and binding statement from the technical inspection authority.
What We Assess
Technická inšpekcia, a.s. performs a comprehensive assessment of tax warehouses, focusing on the inspection of:
- access roads,
- internal communications,
- lightning protection for the facility,
- layout of technical equipment and handling areas,
- technological parts, machinery, and electrical installations of tax warehouses,
- local operating regulations,
- heating and heat sources,
- flue gas exhaust systems,
- any designated technical equipment.
Upon completion of the inspection activities and a positive outcome, Technická inšpekcia, a.s. issues an “Expert and Binding Statement” regarding the safe operation of the tax warehouse.
Contact
Employee responsible for coordinating activities related to the comprehensive assessment of the tax warehouse:
- Bratislava OfficeIng. Samuel Maljarčik+421 2 5726 7030 — maljarcik@tisr.sk