On 28 March, new rules came into force for disposing of waste tobacco products not suitable for smoking.

The key changes are:

  • waste tobacco not suitable for smoking could be destructed by either providing it to a company that is licensed to collect, transport and treat it, or destroyed under a specific procedure at sites with a permit or registration document for using waste tobacco and other specific activities;
  • notice must be given 3 days before starting any waste destruction procedure to the director of the customs office where the destruction site is located and to the director of customs where the waste tobacco products are produced and stored;
  • every destruction of waste tobacco must also be documented in a protocol given to the relevant customs offices;
  • all waste tobacco must be destructed within 3 months of the notice being given.  If this is not going to occur, notice must be given at least 7 days before the end of the 3 month period to the relevant customs office by the waste producers or the licensed waste destruction company. This notice must be accompanied by documentary evidence that alternative waste disposal activities are being prepared in line with the Customs Warehouse and Excise Duties Act;
  • a sample declaration must be made by the 10th day of the month for the requisite quantity of any briquettes and pellets made from tobacco waste at the site where waste tobacco is produced. The declaration must be made to the relevant customs authority by the persons generating, supplying or importing the waste tobacco, who should also keep detailed records of these activities;
  • the importer of record, whenever importing waste tobacco, must submit both a customs declaration and form Declaration 4г (which specifies the place of receipt and unloading, the intended use of the waste tobacco products and the name and address of the company that will carry out waste destruction activities in accordance with the Customs Warehouse and Excise Duties Act).

    Law: Regulation for the Implementation of the Excise Duties and Tax Warehouses Act