Regulations for trading in returnable packaging of Browar Zamkowy Cieszyn Spółka z ograniczoną odpowiedzialnością
- The regulations for trading in returnable packaging (hereinafter referred to as the "Regulations") have been established and made available by Browar Zamkowy Cieszyn Sp. z o. o. with its seat in Cieszyn, at ul. Driveway No. 2 under the conditions specified in art. 384 et seq. Of the Civil Code and applies to contracts concluded by Browar Zamkowy Cieszyn Sp. z o. o. with Customers of contracts for the supply/sale of Products and Goods from Browar Zamkowy Cieszyn Sp. z o. o. and packaging.
- The Regulations define the rules of settlements within the scope of trade in returnable packaging between Browar Zamkowy Cieszyn Sp. z o. o. and the Client pursuant to the provisions of the Act of March 11, 2004 on tax on goods and services (ie Journal of Laws No. 177, item 1054 of 2011, as amended).
- The provisions of the Regulations constitute an integral part of the contract for the supply/sale of Products and Goods from Browar Zamkowy Cieszyn Sp. z oo and packaging (including a contract documented with a VAT invoice), which means that the conclusion by the Customer of the above-mentioned contract with Browar Zamkowy Cieszyn Sp. z o. o. is tantamount to the Customer's acceptance of these Regulations.
- These Regulations are available to customers of Browar Zamkowy Cieszyn Sp. z o. o. on the website of Browar Zamkowy Cieszyn Sp. z o . o at: www.browarcieszyn.pl , as well as at sales representatives providing customer service and in the warehouses of Browar Zamkowy Cieszyn Sp. z o. o. selling goods and merchandise of Browar Zamkowy Cieszyn Sp. z o. o. throughout the country.
The terms used in the Regulations have the following meanings:
- VAT invoice - a document recording the quantity and value of sold Returnable Packaging.
- Correction VAT invoice - a document recording the quantity and value of the Returned Packaging.
- Packaging Settlement Document (Credit note) - a document recording the quantity and value of Returnable Packaging returned by the Customer above the quantity balance.
- Document "waybill/delivery note" - a document accompanying the delivery of the Products and Goods of Browar Zamkowy Cieszyn Sp. z o. o. to the Customer, containing data on the number and type of Products and Goods and Returnable Packaging delivered to the Customer.
- BZC - Browar Zamkowy Cieszyn Sp. z o. o
- Customer - the buyer (Payer) of Products, Goods and BZC packaging.
- Returnable packaging - reusable packaging, in particular:
- keg type barrel with a capacity of 30 l, 50 l;
- a bottle with a capacity of 0.5 l;
- a box for bottles with a capacity of 0.5 l;
- licensed EUR-EPAL pallets with a size of 1200 mm x 800 mm and parameters in accordance with the ECR pallet evaluation cards "features of a correct EUR pallet";
- Sorting quality control report - a report prepared by BZC, which shows the results of individual sorting quality checks of Returnable Packaging returned by customers to BZC's warehouses;
- Agreement - a distribution agreement concluded between Browar Zamkowy Cieszyn Sp. z o. o. and the client;
- Products and Goods of GŻ - the sales range of Browar Zamkowy Cieszyn Sp. z o. o
Rules for settling the trade in Returnable Packaging
- The deliveries of BZC Products and Goods and Returnable Packaging are performed by BZC on the basis of the "consignment note/delivery note" document.
- During the return of the Returnable Packages upon the delivery of the Products and Goods, BZC - the Customer confirms on the "bill of lading/delivery note" the amount and type of packaging received and returned upon delivery.
- Based on the data contained in the "bill of lading/delivery note" confirmed by the Customer in terms of the type and quantity of Returnable Packaging, the following documents are generated by BZC:
a. VAT invoice for the number of Returnable Packaging issued from the BZC warehouse;
b. Correction of VAT invoice for the number of Returnable Packages accepted into BZC's warehouse, previously purchased from BZC;
c. Document of Packaging Settlement (Credit Note) for the number of Returnable Packaging accepted to BZC's warehouse as a surplus of Returns of Returnable Packaging in relation to the purchased ones. Such a situation takes place when on the balance of Returnable Packages kept by BZC within settlements with the Customer, the number of the Customer's Returnable Packages of a given type exceeds the amount purchased.
- Settlement of the "Credit note" issued by BZC to the Client in the situation described in point 3 c. Above:
a. the prices shown on the Package Settlement Document (Credit note) for the returned Returnable Packaging are net prices and do not include VAT;
b. After receiving the Credit Note, the Customer is obliged to issue to BZC a VAT Invoice in the scope of the product range and unit net price corresponding to the details shown in the Package Settlement Document (Credit Note);
c. each issued VAT invoice must contain a reference to the BZC credit note number and the reference number ' MPK C2559090 ' included in the credit note. Failure to provide the above-mentioned information on the VAT invoice will result in the return of the issued VAT invoice to the Customer;
d. The customer is obliged to issue a VAT invoice within the time limit consistent with tax regulations;
e. the issued VAT invoice should be forwarded to the Accounting Department by correspondence to the following address: 34-300 Żywiec, ul. Browarna 88, TFRO note;
f. until the VAT invoice is issued by the Customer and recorded in BZC, Credit notes in the net value issued by BZC will reduce the current balance of receivables, however, they cannot be settled with other documents in the Customer's balance.
- For the Returnable Packaging delivered by BZC, the Customer is obliged to pay BZC the price based on the VAT invoice issued in accordance with the BZC Assortment and Price Offer valid on the day of delivery.
- The customer is obliged to pay the amount due under the VAT invoice in accordance with the payment date to the BZC bank account indicated on the VAT invoice. When making the payment, the Customer will indicate the number of the VAT invoice to which the given payment relates.
Principles of control and accounting for sorting Returnable Packaging returned by the customer to Browar Zamkowy Cieszyn Sp. z o. o
BZC does not accept for return:
a.above the quantitative balance resulting from the packaging turnover between the Customer and BZC, except when kegs are returned on the pallets,
v. poor quality (moldy and decayed),
c. with visible losses, cracks or broken boards,
d. with visible protruding burrs, nails, screws, etc.,
e. inconsistent with the standards and norms described in § 2 point 7 of the Regulations.
a.other producers than BZC,
b.damaged in a way that excludes the possibility of re-use,
c. with strong impurities difficult to remove in a standard technological process.
- BZC accepts for return only GŻ company returnable packaging, keg-type kegs and standard packages (EUR UIC or EPAL-EPAL pallets with dimensions of 1200 mm x 800 mm and parameters in accordance with the pallet evaluation cards "features of the correct EUR pallet" and in accordance with PN-M- 78216).
- Returned Returnable Packaging should be sorted according to the following rules:
a. packages of the same type (brands) will be returned on the pallet;
b. the number of kegs and pallets declared in the delivery documents must be consistent with the actual state.
- Quality control rules for sorting the Returnable Packaging returned by the Customer:
a.the returns of packages from randomly selected deliveries in all warehouses of the BZC brewery are subject to inspection,
b. the size of a single sample of packages for sorting quality control should not be smaller than 2 pallets with a minimum of 6 kegs on each of them, randomly collected from the return delivery of packages from any of the Customer's branches,
c. the number of samples taken for sorting checks carried out at BZC will depend on the scale of returns of packaging from a given customer in a given month,
d. from each quality control of sorting Returnable Packaging in the BZC brewery warehouses, a sorting quality control report is prepared, containing the following data:
- identification of the date of return of packages with the number of return of packages,
- number and type of packages inspected,
- the number of missing packages,
- quantity of external packaging, understood as packaging not owned by GŻ
- Calculation of the percentage of the sorting quality calculated as the quotient of "the number of appropriate Returnable Packaging in the sample" and the "amount of all Returnable Packaging in the sample" x 100
e. sorting control reports will be registered on an ongoing basis, no later than 24 hours from the date of receipt of the packaging from the Customer to BZC.
f. the results of the sorting quality control report will be provided to the Client by BZC on an ongoing basis, by the relevant BZC services or each time at the Client's request.
- BZC and the Customer allow joint verification of the sorting quality of the Returnable Packaging returned by the Customer in a manner, place and on time agreed jointly by the Parties.
Rules for settling the trade in Returnable Packaging in connection with the termination of commercial cooperation
In the event of termination of commercial cooperation between BZC and the Customer, the Customer may return the purchased BZC Returnable Packaging within 30 days from the date of receipt by one of the Parties about the termination of cooperation.
Information on the current value of the Customer's Returnable Packaging is provided on behalf of BZC by the Finance Department by phone no. 338516410. In the case of inquiries regarding quantitative turnover, information is provided by the Sales Department - telephone no.
- The net prices of BZC Returnable Packaging are presented in the table below:
- keg, capacity 30l, 50l: PLN 200.00
- "Euro" 1200 mm x 800 mm pallet: PLN 25.00
- To the prices shown in the table above, VAT should be added, the rate of which on the day of introducing these Regulations is 23%.
- BZC reserves the right to change the net prices of Returnable Packaging at any time.
BZC has the right to amend the Regulations at any time, in particular in the case of:
- changes in the law;
- decisions, judgments issued by administrative authorities or courts;
- introducing changes to the product offer;
- introducing changes in the net prices of Returnable Packaging.
Amendments to the Regulations will be notified to customers by BZC on the website at: www.browarcieszyn.pl, as well as through sales representatives providing customer service and in BZC warehouses selling BZC Products and Goods throughout the country.
If an individual agreement has been concluded with the Customer, the provisions contained in such an agreement different from the provisions contained in the Regulations shall take precedence over the provisions of the Regulations.
The rules set out in these Regulations are valid during the commercial cooperation and apply until the cooperation between the Customer and BZC ceases.
In matters not covered by an individual contract and the Regulations, the provisions of the Civil Code shall apply.
These Regulations come into force on October 1, 2018.