{"id":5796,"date":"2026-09-29T22:04:50","date_gmt":"2026-09-29T20:04:50","guid":{"rendered":"https:\/\/www.tisr.sk\/inspection-services\/tax-warehouse-for-tobacco-products\/"},"modified":"2026-10-22T11:40:07","modified_gmt":"2026-10-22T09:40:07","slug":"tax-warehouse-for-tobacco-products","status":"publish","type":"page","link":"https:\/\/www.tisr.sk\/en\/inspection-services\/tax-warehouse-for-tobacco-products\/","title":{"rendered":"Tax Warehouse for Tobacco Products"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-d60bg0-1d5d5dc15979fb5560341ac991c4a3f8\">\n.avia-section.av-d60bg0-1d5d5dc15979fb5560341ac991c4a3f8{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.tisr.sk\/wp-content\/uploads\/2026\/09\/hero__kontakty.webp);\nbackground-position:100% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-d60bg0-1d5d5dc15979fb5560341ac991c4a3f8 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  odbornici-hero-section avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-custom av-height-custom  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_px='300'><div class='container av-section-cont-open' style='height:300px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5796'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-1axjxk-81bff3c08f10ac9cfee4abe977ac43e3 av_one_full  avia-builder-el-1  avia-builder-el-no-sibling  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mknwnxnm-33dd465a9b800bd959b3f5a7b5c5b66e\">\n#top .av-special-heading.av-mknwnxnm-33dd465a9b800bd959b3f5a7b5c5b66e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mknwnxnm-33dd465a9b800bd959b3f5a7b5c5b66e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mknwnxnm-33dd465a9b800bd959b3f5a7b5c5b66e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mknwnxnm-33dd465a9b800bd959b3f5a7b5c5b66e av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_textblock  avia-builder-el-first '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Tax Warehouse for Tobacco Products<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-mknwp1m0-de550422afc8ea23d227461077ec04ae '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section><\/p><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-cs1pb4-eb09fe45f4cca67f9b65ab66f31756f1 main_color avia-section-default avia-no-border-styling  avia-builder-el-4  el_after_av_section  el_before_av_section  nase-poslanie-section avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5796'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-cpb0u8-83f55de552d4ef317d7504c4a9c697a7 sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cpb0u8-83f55de552d4ef317d7504c4a9c697a7\">\n.flex_column.av-cpb0u8-83f55de552d4ef317d7504c4a9c697a7{\nwidth:100%;\nmargin-left:0;\n}\n#top .flex_column_table.av-equal-height-column-flextable.av-cpb0u8-83f55de552d4ef317d7504c4a9c697a7 .av-flex-placeholder{\nwidth:0%;\n}\n<\/style>\n<div  class='flex_column av-cpb0u8-83f55de552d4ef317d7504c4a9c697a7 av_one_full  avia-builder-el-5  avia-builder-el-no-sibling  first flex_column_table_cell av-equal-height-column av-align-top  '     ><section  class='av_textblock_section av-mkpa9xev-ddaae7a53f5bbf387d6f02aba30db95b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>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.   <\/p>\n<p>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 <strong>expert and binding statement from the technical inspection authority<\/strong>.     <\/p>\n<h2>What We Assess<\/h2>\n<p>Technick\u00e1 in\u0161pekcia, a.s. performs a comprehensive assessment of tax warehouses, focusing on the inspection of:<\/p>\n<ul class=\"content-list\">\n<li>access roads,<\/li>\n<li>internal communications,<\/li>\n<li>lightning protection for the facility,<\/li>\n<li>layout of technical equipment and handling areas,<\/li>\n<li>technological parts, machinery, and electrical installations of tax warehouses,<\/li>\n<li>local operating regulations,<\/li>\n<li>heating and heat sources,<\/li>\n<li>flue gas exhaust systems,<\/li>\n<li>any designated technical equipment.<\/li>\n<\/ul>\n<p>Upon completion of the inspection activities and a positive outcome, Technick\u00e1 in\u0161pekcia, a.s. issues an \u201cExpert and Binding Statement\u201d regarding the safe operation of the tax warehouse.<\/p>\n<h2>Contact<\/h2>\n<p>Employee responsible for coordinating activities related to the comprehensive assessment of the tax warehouse:<\/p>\n<ul class=\"tisr-vedenie-zoznam\">\n<li><span class=\"tvz-funkcia\">Bratislava Office<\/span><span class=\"tvz-meno\">Ing. Samuel Maljar\u010dik<\/span><span class=\"tvz-kontakt\"><a href=\"tel:+421257267030\">+421 2 5726 7030<\/a> \u2014 <a href=\"mailto:maljarcik@tisr.sk\">maljarcik@tisr.sk<\/a><\/span><\/li>\n<\/ul>\n<\/div><\/section><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-g2fri29t-6b19797d9f468e512e8ec973d77de690\">\n.avia-section.av-g2fri29t-6b19797d9f468e512e8ec973d77de690{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.tisr.sk\/wp-content\/uploads\/2026\/09\/banner_poradit-scaled-1.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-g2fri29t-6b19797d9f468e512e8ec973d77de690 main_color avia-section-default avia-no-border-styling  avia-builder-el-7  el_after_av_section  avia-builder-el-last  poradit-banner-section avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-custom av-height-custom  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_px='512'><div class='container av-section-cont-open' style='height:512px'><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5796'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-l7unyhm7-30e4f4bcd434fbd3755e6cf1ffbd2b30 sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7unyhm7-30e4f4bcd434fbd3755e6cf1ffbd2b30\">\n.flex_column.av-l7unyhm7-30e4f4bcd434fbd3755e6cf1ffbd2b30{\nwidth:100%;\nmargin-left:0;\nbackground-color:#ffffff;\n}\n#top .flex_column_table.av-equal-height-column-flextable.av-l7unyhm7-30e4f4bcd434fbd3755e6cf1ffbd2b30 .av-flex-placeholder{\nwidth:0%;\n}\n<\/style>\n<div  class='flex_column av-l7unyhm7-30e4f4bcd434fbd3755e6cf1ffbd2b30 av_one_full  avia-builder-el-8  avia-builder-el-no-sibling  poradit-banner-col first flex_column_table_cell av-equal-height-column av-align-top  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-92r26d1t-b72d783a7ef6a857a81d02f075168f7f\">\n#top .av-special-heading.av-92r26d1t-b72d783a7ef6a857a81d02f075168f7f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-92r26d1t-b72d783a7ef6a857a81d02f075168f7f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-92r26d1t-b72d783a7ef6a857a81d02f075168f7f .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-92r26d1t-b72d783a7ef6a857a81d02f075168f7f av-special-heading-h2 blockquote modern-quote modern-centered  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Do you need a specific inspection service? Our experts will be happy to assist you. <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-074g0ofl-0598909c408fb850b2d56cc861802939 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section><br \/>\n<div  class='avia-button-wrap av-knqa8f9t-92cbb407a7be5438f2cd9462bc257f24-wrap avia-button-center  avia-builder-el-11  el_after_av_textblock  avia-builder-el-last '><a href='https:\/\/www.tisr.sk\/en\/contact\/#kontakt-formular'  class='avia-button av-knqa8f9t-92cbb407a7be5438f2cd9462bc257f24 av-link-btn avia-icon_select-no avia-size-medium avia-position-center avia-color-theme-color'   aria-label=\"Contact Us\"><span class='avia_iconbox_title' >Contact Us<\/span><\/a><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":5157,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5796","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Warehouse for Tobacco Products - TISR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tisr.sk\/en\/inspection-services\/tax-warehouse-for-tobacco-products\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Warehouse for Tobacco Products - TISR\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tisr.sk\/en\/inspection-services\/tax-warehouse-for-tobacco-products\/\" \/>\n<meta property=\"og:site_name\" content=\"TISR\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-22T09:40:07+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tisr.sk\\\/en\\\/inspection-services\\\/tax-warehouse-for-tobacco-products\\\/\",\"url\":\"https:\\\/\\\/www.tisr.sk\\\/en\\\/inspection-services\\\/tax-warehouse-for-tobacco-products\\\/\",\"name\":\"Tax Warehouse for Tobacco Products - 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