EE Estland
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Measuring instruments 

Regulation of the Minister of Entrepreneurship and Information Technology “Requirements for metrological characteristics and measurement procedures of measuring instruments used to measure excise goods”

The regulation establishes requirements for the metrological characteristics and measurement procedures of measuring instruments used to measure excise goods, namely alcohol, tobacco products, fuel and electricity. The Regulation is enacted on the basis of the Alcohol, Tobacco, Fuel and Electricity Excise Duties Act.The Regulation (Section 3(1)) sets out the accuracy requirements for measuring instruments (tolerance limits or accuracy class), which are specified in an annex to the Regulation for each type of instrument. The accuracy requirements for measuring instruments are met when measuring excise goods using a measuring instrument complying with the precision requirements set out in the Annex to the Regulation. The expanded measurement uncertainty applies to the measurement process when measuring instruments other than those mentioned in the Annex to the Regulation or when complex measurements are used (e.g., when more than one measuring instrument is used to obtain the measurement result). The term ‘expanded measurement uncertainty’ is defined in OIML Document V 2-200 ‘International Vocabulary of Metrology – Basic and General Concepts and Associated Terms (VIM)’, paragraph 2.35. 
Only the types of measuring instruments that are used in Estonia to measure the quantity of raw materials used for the production of excise goods, semi-finished products, excise goods and, in the case of alcohol, the ethanol content, are included in the Annex to the Regulation. ‘Weighted goods’ (Section 3(2)(2) of the Regulation) are goods subject to excise duty which are measured (weighed) using automatic and non-automatic weighing instruments and where it is sufficient to meet the requirements by using an instrument with the accuracy classspecified in the Annex to the Regulation.
Section 3(2)(1) of the Regulation concerns the measurement of liquids, i.e., liquid fuels (e.g., petrol, diesel) and alcohol. For example, in the Annex to the draft, the measuring instrument for liquids with the maximum permissible error is a continuous dynamic measuring system for the quantities of liquids referred to in Section I, clause 1, with an accuracy class of 0.,5 (Annex VII to Directive 2014/32/EU), which allows for an expanded measurement uncertainty of 0.7 % when measuring the quantity of liquids. The expanded measurement uncertainty of the result of the measurement process for liquefied petroleum gas (LPG) is given in Section 3(2)(4) of the Regulation and the accuracy class 1.0 of the corresponding measuring instrument (LPG measuring systems) is specified in clause 3 of Annex III. It corresponds to the measuring systems referred to in clause 7 of Annex VII to the Measuring Instruments Directive 2014/32/EU for liquefied gases under pressure measured at a temperature equal to or above –10 °C.
The quantity of natural gas and motor natural gas shall be measured for the purposes of excise duty in Estonia by means of gas meters in compliance with the requirements of Annex IV to Directive 2014/32/EU before natural gas is converted into liquefied natural gas (LNG) or compressed natural gas (CNG). Therefore, the measuring systems for cryogenic liquids with the accuracy class 2,.5 referred to in Table 5 of Annex VII to Directive 2014/32/EU as set out in the Annex to this Regulation. Motor natural gas is mentioned in the draft