Requirements for Metrological Characteristics of Measuring Instruments and Measurement Procedures Used for Measuring Excise Goods

For the purposes of this Regulation, any definitions related to measuring and measuring instruments are used within the meaning of the Metrology Act.

(1) Verified or, where no verification obligation applies, traceably calibrated measuring instruments are used for measuring excise goods.

(2) Measuring instruments are used for measuring excise goods in accordance with the requirements prescribed in legislation, type examination certificates, type approval certificates, user manuals compiled by the manufacturer, relevant standards or technical specifications.

(1) The maximum permissible errors of a measuring instrument used for measuring the quantity of raw materials used for the production of excise goods, quantity of semi-finished products and excise goods and, in the case of the production of alcohol, the ethanol content, must comply with the values specified in the Annex to this Regulation. When measuring excise goods with measuring instruments not specified in the Annex, the metrological characteristics of the used measuring instrument must ensure the result of the measuring process with the level of accuracy specified in subsection 2.

(2) The metrological characteristics of a measuring instrument and measuring method used for measuring of excise goods must ensure the following values of the expanded uncertainty of the results of the measuring process

1) when measuring the quantity of liquids, ± 0.7% of the measurement result;

2) when measuring the quantity of goods sold by weight, ± 0.3% of the measurement result;

3) when measuring the quantity of goods sold by number or piece, ± 0.001% of the measurement result;

4) when measuring the quantity of liquid petroleum gas and motor liquid petroleum gas, ± 1.2% of the measurement result;

5) when measuring the quantity of natural gas, motor natural gas and electricity, the double value of the maximum permissible error defined in the Annex to this Regulation.

(3) The quantity of excise goods measured in units of volume is converted to

1) the 100 per cent ethanol volume at a temperature equal to 20 °C;

2) the liquid fuel volume at a temperature equal to 15 °C;

3) the natural gas and motor natural gas volume at a temperature equal to 20 °C and pressure 101.325 kPa (1.01325 bar).

(4) The recalibration of a measuring container and permanent pipeline is carried out

1) every fifteen years for a stationary container and a permanent pipeline belonging thereto and connecting the loading units;

2) every twelve years for a ship measuring tank;

3) every five years for a measuring container in motion which is permanently fitted to a road vehicle;

4) when the geometrical characteristics of the measuring container change.

(5) A person obligated to carry out measurements of excise goods must ensure availability of the documents recording the verification of the correctness and reliability of the measuring instruments and measuring methods used in measuring, and of the measuring and calculations.

Regulation No. 103 of the Minister of Economic Affairs and Communications of 17 December 2007, Requirements for Metrological Characteristics of Measuring Instruments Used for Measuring of Excise Goods, is repealed.