- New Access Methods and Obligations: The amended Rulebook allows access to the e-delivery note system via a mobile application (MAKS) and introduces a requirement to send internal e-delivery notes for specific scenarios, such as the movement of goods that do not constitute a supply and the provision of promotional materials.
- Clarified Exemptions and New Elements: Certain movements of goods are exempt from e-delivery note obligations, including goods not intended for delivery. Additionally, new mandatory elements for e-delivery notes include the place of loading and delivery, as well as estimated quantities for multiple deliveries.
- Updated Regulations for Imports, Exports, and Excise Goods: The rulebook specifies new requirements for e-delivery notes related to imports and exports, including detailing addresses for dispatch and delivery. It also adds nicotine products and petroleum derivatives to the excise categories in e-delivery notes.
Source KPMG
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