{"id":46667,"date":"2026-05-29T09:24:34","date_gmt":"2026-05-29T07:24:34","guid":{"rendered":"https:\/\/ecol.eu\/en\/knowledge-base\/"},"modified":"2026-05-29T10:00:44","modified_gmt":"2026-05-29T08:00:44","slug":"purchase-of-oils-and-lubricants-without-excise-duty-what-is-worth-knowing","status":"publish","type":"post","link":"https:\/\/ecol.eu\/en\/knowledge-base\/purchase-of-oils-and-lubricants-without-excise-duty-what-is-worth-knowing","title":{"rendered":"Purchase of oils and lubricants without excise duty &#8211; what is worth knowing?"},"content":{"rendered":"<header class=\"page-hero alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <div class=\"col-lg-7 offset-lg-1 page-hero__text\">\n\n        <nav aria-label=\"Okruszki\" role=\"navigation\">\n  <ul class=\"breadcrumbs\" aria-label=\"lista okruszk\u00f3w\">\n\n    \n      <li class=\"breadcrumbs__item\">\n\n                  <a href=\"https:\/\/ecol.eu\/en\/\" class=\"breadcrumbs__link\">Home page<\/a>\n        \n      <\/li>\n\n    \n  <\/ul>\n<\/nav>\n\n        <h1 class=\"heading heading--sb\">Purchase of oils and lubricants without excise duty \u2013 what is worth knowing?<\/h1>\n\n                  <p class=\"desc\">With high consumption of lubricants, the ability to purchase products without excise duty results in real and significant savings for the company.<\/p>\n        \n      <\/div>\n\n      <ul class=\"col-lg-7 offset-lg-1 links\" data-links><\/ul>\n\n    <\/div>\n\n    \n      <svg class=\"page-hero__bg page-hero__bg--grease\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 991.04 1073.74\"><defs><style>.cls-1{stroke-width:.5px;}.cls-1,.cls-2{fill:none;stroke:#5c0100;stroke-miterlimit:10;}<\/style><\/defs><g id=\"Warstwa_2\"><ellipse class=\"cls-2\" cx=\"500.41\" cy=\"457.93\" rx=\"196.35\" ry=\"114.24\"\/><ellipse class=\"cls-2\" cx=\"592.45\" cy=\"514.06\" rx=\"17.39\" ry=\"11.34\"\/><polygon class=\"cls-2\" points=\"403.69 391.3 385.19 395.4 375.35 405.79 378.77 417.6 393.85 425.32 413.54 425.32 428.62 417.6 432.04 405.79 422.2 395.4 403.69 391.3\"\/><path class=\"cls-2\" d=\"M304.06,592.47c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-2\" d=\"M304.06,787.82c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-2\" d=\"M304.06,796.14c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-2\" d=\"M304.06,600.09c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,570.52c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.36,550.8c0,63.09,88.55,114.24,196.99,114.24s195.4-51.15,195.4-114.24\"\/><path class=\"cls-1\" d=\"M304.06,528.61c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,506.93c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,816.67c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,837.61c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,861.08c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M304.06,881.4c0,63.09,87.91,114.24,196.35,114.24s196.35-51.15,196.35-114.24\"\/><path class=\"cls-1\" d=\"M575.75,516.51c-.54,1.1-.83,2.26-.83,3.48,0,6.26,7.78,11.34,17.39,11.34s17.39-5.08,17.39-11.34c0-1.09-.24-2.15-.68-3.14\"\/><path class=\"cls-2\" d=\"M500.41,767.85s-64.64,75.02,0,81.45c0,0,62.92-3.59,0-81.45Z\"\/><polygon class=\"cls-1\" points=\"404.08 397.14 391.49 399.82 384.8 406.62 387.12 414.35 397.38 419.4 410.78 419.4 421.04 414.35 423.36 406.62 416.66 399.82 404.08 397.14\"\/><ellipse class=\"cls-2\" cx=\"501.35\" cy=\"457.27\" rx=\"187.09\" ry=\"106.77\"\/><line class=\"cls-2\" x1=\"304.06\" y1=\"595.13\" x2=\"304.06\" y2=\"457.93\"\/><path class=\"cls-2\" d=\"M696.75,458.5v510.38s-7.92,95.67-191.99,104.36c0,0-172.23,.57-200.49-102.09-.15-.53-.22-1.08-.22-1.63v-374.39\"\/><ellipse class=\"cls-2\" cx=\"197.16\" cy=\"282.05\" rx=\"196.35\" ry=\"114.24\"\/><ellipse class=\"cls-2\" cx=\"323.88\" cy=\"251.73\" rx=\"17.52\" ry=\"11.43\"\/><polygon class=\"cls-2\" points=\"78.99 321.81 97.63 317.68 107.55 307.21 104.11 295.3 88.91 287.53 69.07 287.53 53.87 295.3 50.43 307.21 60.35 317.68 78.99 321.81\"\/><path class=\"cls-2\" d=\"M.81,416.59c.5,17.86,7.5,36.86,20.5,49.86,1,1,1,3,2,4,25.95,25.95,56.87,41.93,93.77,49.95,.15,.03,.31,.04,.46,.08,1.05,.25,2.84,1.97,3.77,1.97,63,14,125,11,182.93-10.09\"\/><path class=\"cls-2\" d=\"M.81,611.93c-2.5,20.51,10.5,39.51,23.5,55.51,7,8,16.03,10.98,23,19,1.68,1.93,4.69,3.13,8.07,5.43,4.68,3.18,8.93,5.57,13.93,8.57,20,10,41,17,64,21,59,9,117,7,170.93-13.57\"\/><path class=\"cls-2\" d=\"M.81,620.26c-1.5,31.19,19.5,55.19,43.5,73.19,32,23,67,34,105,39,31,4,60,4,91,1,22-3,44-8,63.69-16.7\"\/><path class=\"cls-2\" d=\"M.81,424.21c-.5,30.24,19.5,55.24,43.5,72.24,56,38,119,46,182,41,26-2,52-8,77.46-17.29\"\/><path class=\"cls-1\" d=\"M.81,394.64c0,17.25,6.88,33.55,17.37,47.04,12.42,15.97,29.27,28.17,47.04,37.56,21.61,11.41,45.19,18.96,69.12,23.66,27.3,5.36,55.35,7.03,83.12,5.37,26.34-1.57,52.62-6.2,77.67-14.61,2.9-.97,5.79-2,8.65-3.08\"\/><path class=\"cls-1\" d=\"M.81,374.92c1.55,18.53,8.5,35.53,20.5,50.53,18,20,40,34,65,44,69,26,147,27,217.46,1.77\"\/><path class=\"cls-1\" d=\"M392.99,362.31c.41-3.18,.58-6.39,.51-9.59\"\/><path class=\"cls-1\" d=\"M.81,352.73c-.5,27.72,16.5,50.72,37.5,67.72,65,49,144,55,222,41,9-2,18-5,27-7,6-2,11-4,17.4-6.14\"\/><path class=\"cls-1\" d=\"M384.13,365.97c5.85-10.68,9.37-22.7,9.37-34.92\"\/><path class=\"cls-1\" d=\"M.81,331.04c-.5,17.41,6.5,31.41,15.5,45.41,17,22,39,36,64,47,2,1,3,0,5,1,19,9,39,13,60,16,58,11,115,5,167.72-17.17\"\/><path class=\"cls-1\" d=\"M1.1,640.79c-.14,12.58,2.75,22.4,5.21,31.66,2.3,8.64,9,15,15,22,9,9,18,18,29,25,39,24,82,34,126,37,44,2,88-3,128.05-20.01\"\/><path class=\"cls-1\" d=\"M1.28,661.73c-1.12,20.97,8.98,40.44,23.06,55.28,15.4,16.24,35,28.11,55.25,37.32,21.78,9.91,44.93,16.44,68.6,19.8,24.92,3.55,50.27,3.72,75.32,1.51,24.25-2.13,48.24-7.19,71.3-14.98,3.02-1.02,6.03-2.09,9.02-3.21\"\/><path class=\"cls-1\" d=\"M1.39,685.19c-1.73,16.05,6.22,31.73,10.92,42.26,8.16,18.26,25,29,43,38l3,3c30,15,61,26,94,30,52,5,104,3,151.77-16.19\"\/><path class=\"cls-1\" d=\"M.81,705.52c-.5,35.93,26.5,63.93,56.5,81.93,19,11,38,17,59,23,42,10,83,13,126,6,21-3,41-7,61.35-15.25\"\/><path class=\"cls-1\" d=\"M340.7,249.26c.55-1.1,.84-2.28,.84-3.51,0-6.31-7.84-11.43-17.52-11.43s-17.52,5.12-17.52,11.43c0,1.1,.24,2.16,.68,3.17\"\/><path class=\"cls-2\" d=\"M197.16,591.97s-64.64,75.02,0,81.45c0,0,62.92-3.59,0-81.45Z\"\/><polygon class=\"cls-1\" points=\"78.6 315.93 91.28 313.22 98.03 306.37 95.69 298.58 85.35 293.49 71.85 293.49 61.52 298.58 59.17 306.37 65.92 313.22 78.6 315.93\"\/><ellipse class=\"cls-2\" cx=\"198.1\" cy=\"281.39\" rx=\"187.09\" ry=\"106.77\"\/><line class=\"cls-2\" x1=\".81\" y1=\"419.24\" x2=\".81\" y2=\"282.05\"\/><path class=\"cls-2\" d=\"M303.38,879.78c-3.07,1.67-6.07,1.67-9.07,2.67-1,0-3,2-4,2-16,4-30,7-46,10-11,2-21,2-32,3-31,1-62-2-93-10-18-5-35-11-52-19-10-5-19-9-28-16-2.53-2.17-4.81-4.34-6.96-6.52-6.8-6.86-12.73-14.52-18.08-22.56-1.13-1.7-2.4-3.36-3.96-4.92-1.32-1.99-2.32-3.97-3.2-5.96-3.85-8.65-5.8-18.03-5.8-27.5,0-121.85-.02-243.7-.5-365.75\"\/><path class=\"cls-2\" d=\"M393.5,282.61c-.17,26.55-.19,53.11-.16,79.66\"\/><ellipse class=\"cls-2\" cx=\"488.14\" cy=\"114.74\" rx=\"196.35\" ry=\"114.24\"\/><ellipse class=\"cls-2\" cx=\"581.86\" cy=\"49.1\" rx=\"17.39\" ry=\"11.34\"\/><polygon class=\"cls-2\" points=\"403.69 155.68 385.19 159.78 375.35 170.17 378.77 181.98 393.85 189.69 413.54 189.69 428.62 181.98 432.04 170.17 422.2 159.78 403.69 155.68\"\/><path class=\"cls-2\" d=\"M575.73,352.06c7.53-2.31,14.99-4.82,22.34-7.64\"\/><path class=\"cls-2\" d=\"M393.24,349.28c7.2,1.99,14.42,3.9,21.68,5.64\"\/><path class=\"cls-2\" d=\"M587.59,355.81c3.22-.75,6.42-1.61,9.58-2.58\"\/><path class=\"cls-2\" d=\"M393.62,357.05c2.54,.81,5.1,1.59,7.67,2.33\"\/><path class=\"cls-1\" d=\"M393.62,327.48c26.1,8.82,53.97,12.83,81.42,14,26.59,1.14,53.39-.56,79.42-6.23,14.68-3.2,29.1-7.67,42.94-13.54\"\/><path class=\"cls-1\" d=\"M393.57,307.44c65.73,20.01,138.73,21.01,203.99-3.97\"\/><path class=\"cls-1\" d=\"M683.98,193.41c.32-2.66,.49-5.33,.51-8\"\/><path class=\"cls-1\" d=\"M393.57,285.68c1.2,.73,3.73,1.77,4.73,1.77,10,2,18,5,27,7,59,10,118,6,172.56-13.87\"\/><path class=\"cls-1\" d=\"M676.45,196.45c5.23-10.05,8.6-21.31,8.03-32.72\"\/><path class=\"cls-1\" d=\"M391.15,263.08c27.27,8.27,55.55,13.29,84.02,14.63s57.05-1.01,84.74-7.62c7.76-1.85,15.44-4.04,23.01-6.56,3.75-1.25,7.47-2.58,11.15-4,1.89-.73,3.85-1.81,5.8-2.32,1.69-.44,3.84-.29,5.44-1.16\"\/><path class=\"cls-1\" d=\"M565.17,51.55c-.54,1.1-.83,2.26-.83,3.48,0,6.26,7.78,11.34,17.39,11.34s17.39-5.08,17.39-11.34c0-1.09-.24-2.15-.68-3.14\"\/><path class=\"cls-1\" d=\"M291.79,163.73c.36,6.45,1.51,12.85,3.37,19.04\"\/><polygon class=\"cls-1\" points=\"404.08 161.51 391.49 164.2 384.8 171 387.12 178.73 397.38 183.78 410.78 183.78 421.04 178.73 423.36 171 416.66 164.2 404.08 161.51\"\/><ellipse class=\"cls-2\" cx=\"489.08\" cy=\"114.07\" rx=\"187.09\" ry=\"106.77\"\/><path class=\"cls-2\" d=\"M291.79,181.58c-.48-22.13-.48-45.13,0-66.85\"\/><path class=\"cls-2\" d=\"M684.48,115.3c-.12,25.9-.16,51.79-.05,77.69\"\/><ellipse class=\"cls-2\" cx=\"793.83\" cy=\"288.53\" rx=\"196.35\" ry=\"114.24\"\/><ellipse class=\"cls-2\" cx=\"679.87\" cy=\"313.76\" rx=\"17.39\" ry=\"11.34\"\/><polygon class=\"cls-2\" points=\"922.9 244.22 904.39 248.32 894.55 258.71 897.97 270.52 913.05 278.23 932.74 278.23 947.82 270.52 951.24 258.71 941.4 248.32 922.9 244.22\"\/><path class=\"cls-2\" d=\"M696.75,522.24c69.51,22.07,150.56,20.21,218.56-8.79,37-17,73.22-47,75.08-90.38\"\/><path class=\"cls-2\" d=\"M696.44,718.67c40.87,14.78,84.87,17.78,127.87,13.78,3,0,5-2,8-2,58-4,120-24,150-78,1-2,2-5,3-7,3-9,5-18,4.86-27.04\"\/><path class=\"cls-2\" d=\"M697.72,726.6c80.59,26.85,170.59,21.85,245.59-25.15,2-2,4-3,7-5,24-17,40-41,39.86-69.71\"\/><path class=\"cls-2\" d=\"M696.75,530.18c60.48,20.09,126.56,20.27,188.56,1.27,17-5,32-10,48-20,17-10,30-21,42-36,9-14,15-28,14.86-44.76\"\/><path class=\"cls-1\" d=\"M697.13,500.57c36.18,11.88,74.18,15.88,112.18,14.88,54-3,109-16,151-53,17-16,30-37,29.86-61.33\"\/><path class=\"cls-1\" d=\"M697.5,481.56c32.81,11.89,67.81,15.89,102.81,15.89,13-1,25-1,38-3,27-5,52-11,77-21,38-16,73.19-49,75-92.05\"\/><path class=\"cls-1\" d=\"M696.68,458.81c46.63,16.64,96.63,17.64,146.63,11.64,13-2,24-5,37-8,16-4,31-10,46-18l15-9c26-19,49-44,48.86-76.24\"\/><path class=\"cls-1\" d=\"M694.03,437.63c43.27,15.82,90.27,17.82,136.27,12.82,13-2,25-3,38-6,18-5,35-9,51-18,1-1,3,0,4-1,34-18,66-48,66.86-87.93\"\/><path class=\"cls-1\" d=\"M597.48,337.52c0,7.37,1.23,14.72,3.54,21.71\"\/><path class=\"cls-1\" d=\"M696.49,748.32c9.82,4.13,18.82,7.13,29.82,9.13,39,6,76,9,115,4,17-2,34-5,50-11,35-13,68-32,89-65,7-12,11-25,9.86-38.18\"\/><path class=\"cls-1\" d=\"M697.03,768.67c26.2,8.13,53.28,13.58,80.65,15.56,27.42,1.99,55.11,.45,82.05-5.1,20.41-4.21,40.46-10.67,59.23-19.77,17.3-8.39,33.81-19.19,46.86-33.44,12.82-13.99,21.61-31.29,23.81-50.24,.29-2.48,.47-4.97,.55-7.47\"\/><path class=\"cls-1\" d=\"M696.58,791.52c59.73,19.93,123.73,19.93,186.73,3.93,39-10,75-29,97-64,3-6,4-12,7-18,2-7,4-14,2.86-21.78\"\/><path class=\"cls-1\" d=\"M696.9,812.55c22.2,7.71,45.41,12.49,68.81,14.6s48.45,1.2,72.37-2.51,46.09-9.39,67.85-18.2c19.88-8.05,39.1-18.8,54.83-33.53,14.7-13.75,24.72-32.41,28.27-52.21,.52-2.88,.9-5.78,1.14-8.69\"\/><path class=\"cls-1\" d=\"M663.18,316.21c-.54,1.1-.83,2.26-.83,3.48,0,6.26,7.78,11.34,17.39,11.34s17.39-5.08,17.39-11.34c0-1.09-.24-2.15-.68-3.14\"\/><path class=\"cls-2\" d=\"M793.83,598.45s-64.64,75.02,0,81.45c0,0,62.92-3.59,0-81.45Z\"\/><polygon class=\"cls-1\" points=\"923.28 250.05 910.7 252.74 904 259.54 906.32 267.27 916.58 272.32 929.98 272.32 940.24 267.27 942.56 259.54 935.87 252.74 923.28 250.05\"\/><ellipse class=\"cls-2\" cx=\"794.77\" cy=\"287.87\" rx=\"187.09\" ry=\"106.77\"\/><path class=\"cls-2\" d=\"M597.48,358.53c-.17-23.08-.17-47.08,0-70\"\/><path class=\"cls-2\" d=\"M990.17,289.09c.14,170.36,1.14,341.36-.86,511.36-1,6,0,12-3,17-1,2-2,4-3,7-6,15-17,26-30,36-38,27-79,40-124,45-37,3-73,1-109-8-1,0-3-2-4-2-7-1-13-3-19.32-5.37\"\/><\/g><\/svg>\n\n    \n  <\/div>\n<\/header>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section class=\"normal-content alignwide \">\n  <div class=\"container\">\n    <div class=\"row justify-content-center\">\n\n\t    \n\t\t    <div class=\"col-xl-5 col-lg-6 normal-content__image-wrapper\">\n\n\t\t\t    \t\t\t\t    <img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/Beczki-Ecol.webp\" class=\"normal-content__image\" alt=\"Beczki Ecol\" loading=\"lazy\">\n\t\t\t    \n\t\t    <\/div>\n\t\t    <div class=\"col-xl-5 col-lg-6 normal-content__text\">\n\t\t\t    <div class=\"normal-content__text-wrapper\">\n\n\t\t\t\t    \n\t\t\t\t\t    <h2 class=\"heading heading--line\">purchase without excise duty<\/h2>\n\n\t\t\t\t    \n\t\t\t\t    \n\t\t\t\t\t    <h3 class=\"heading\">real and significant savings for the company<\/h3>\n\n\t\t\t\t    \n\t\t\t\t    \n\t\t\t\t\t    <p class=\"desc\">The purchase of lubricating oils under the excise duty exemption procedure is a&nbsp;solution used by the vast majority of industrial plants in Poland.\r\n<br><br>\r\nWith high consumption of lubricants, the ability to purchase products without excise duty results in real and significant savings for the company, as the excise duty rate for lubricating oils amounts to as much as PLN 1.18 per litre, which, in the case of large volumes, generates substantial costs.<\/p>\n\n\t\t\t\t    \n\t\t\t\t    \n\t\t\t    <\/div>\n\t\t    <\/div>\n\n\t\t\t\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <p class=\"post__paragraph\">At the same time, it should be noted that the purchase procedure under excise duty exemption requires the buyer to meet specific formal requirements and to properly organise documentation. In this article, we explain who can purchase oils without excise duty, which products are covered by the exemption, and how the entire process works in practice.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">what does excise duty exemption mean?<\/h2>\n<p class=\"post__paragraph\">Part of lubricating oils and energy products, similarly to alcohol, motor fuels, fossil fuels, and tobacco products, is subject to excise duty. However, regulations provide for the possibility of exemption from this tax if the products are used exclusively for industrial and technological purposes \u2013 and not as fuel, fuel additives, or for engine lubrication.<\/p>\n<p class=\"post__paragraph\">The basis is, among others, the provisions of the <b>Excise Duty Act and \u00a7 6 point 2 of the Regulation of the Minister of Finance of 28 December 2018<\/b> on excise duty exemptions.<\/p>\n<p class=\"post__paragraph\">In practice, this means that <b>authorised entities may purchase selected lubricating oils without excise duty<\/b>, provided that the requirements set out in the regulations are met, under the excise duty exemption scheme due to two cases:<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">1. intended for <u>own consumption<\/u><\/li>\n<li class=\"post__list-item\">2. <u>consumption in the process of service delivery by an entity authorised to provide a\u00a0service<\/u>, which may include, for example, lubrication or filling services, which for Ecol represents a\u00a0significant competitive advantage and is implemented in many of our customer projects.<\/li>\n<\/ul>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"437\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/beczki-orlen-sklad-podatkowy.webp\" alt=\"\" class=\"wp-image-46648\" style=\"width:922px\" srcset=\"https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/beczki-orlen-sklad-podatkowy.webp 1000w, https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/beczki-orlen-sklad-podatkowy-300x131.webp 300w, https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/beczki-orlen-sklad-podatkowy-768x336.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">What products may be covered by the exemption?<\/h2>\n<p>\nThe procedure most often covers a\u00a0full range of industrial oils, such as:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">hydraulic oils<\/li>\n<li class=\"post__list-item\">machine oils<\/li>\n<li class=\"post__list-item\">gear oils<\/li>\n<li class=\"post__list-item\">circulating oils<\/li>\n<li class=\"post__list-item\">turbine oils<\/li>\n<li class=\"post__list-item\">compressor oils<\/li>\n<li class=\"post__list-item\">lubricating preparations used for technological purposes<\/li>\n<\/ul>\n<p>\nA separate category of lubricants subject to excise duty includes plastic (grease) lubricants. The legislator provides for their taxation; however, the applicable rate is currently 0 PLN.\n<\/p>\n<p>\nThe key criterion for the possibility of purchasing lubricants without excise duty is the product classification according to the CN code (Combined Nomenclature) and its use within the facility. The CN code determines whether a\u00a0given product is subject to excise duty and at what rate.\n<\/p>\n<p class=\"post__paragraph\"><\/p><h3 class=\"post__header heading heading--line\">Which lubricants <u>cannot<\/u> be covered by the exemption?<\/h3>\n<p>The legislator and the Combined Nomenclature indicate the following categories of products that are not eligible for the excise duty exemption:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">engine lubricating oils (with certain exceptions for marine engines)<\/li>\n<li class=\"post__list-item\">fuels<\/li>\n<li class=\"post__list-item\">fuel additives<\/li>\n<li class=\"post__list-item\">products intended for heating purposes<\/li>\n<\/ul>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">who can purchase oils without excise duty?<\/h2>\n<p>\nThe possibility of purchasing lubricating oils under the excise duty exemption scheme is primarily available to:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">manufacturing plants,<\/li>\n<li class=\"post__list-item\">industrial companies,<\/li>\n<li class=\"post__list-item\">maintenance departments and maintenance service providers,<\/li>\n<li class=\"post__list-item\">paper mills,<\/li>\n<li class=\"post__list-item\">steelworks,<\/li>\n<li class=\"post__list-item\">power plants,<\/li>\n<li class=\"post__list-item\">cement plants,<\/li>\n<li class=\"post__list-item\">facilities using oils exclusively for technological purposes,<\/li>\n<li class=\"post__list-item\">companies holding appropriate authorisations, such as a\u00a0tax warehouse \u2013 like Ecol Sp. z\u00a0o.o. \u2013 or entities with the status of an intermediary operator.<\/li>\n<\/ul>\n<p>\nThese authorisation issues are described in more detail in the following part of the article.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">how does the purchasing procedure work?<\/h2>\n<h3 class=\"post__header heading heading--line\">1. Registration of the entity<\/h3>\n<p>\nAn entity planning to purchase oils under the excise duty exemption must register in the Central Register of Excise Entities (CRPA) via the PUESC portal as an entity using excise goods. This requires specifying the relevant CN codes, trading rules, and intended use of the products. This is a\u00a0basic requirement enabling the purchase of goods without excise duty being charged.\n<\/p>\n<h3 class=\"post__header heading heading--line\">2. Record-keeping<\/h3>\n<p>\nThe company is obliged to maintain records of excise goods. The documentation should allow identification of:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">product type,<\/li>\n<li class=\"post__list-item\">quantity of purchased goods,<\/li>\n<li class=\"post__list-item\">place of use,<\/li>\n<li class=\"post__list-item\">method of consumption.<\/li>\n<\/ul>\n<p>\nThe accuracy of these records is of significant importance during potential audits or inspections.\n<\/p>\n<h3 class=\"post__header heading heading--line\">3. Purchase from an authorised supplier<\/h3>\n<p>\nTrade in excise goods under the exemption scheme may only be conducted by entities holding the appropriate authorisations. Among the available solutions, the most optimal from an organisational and legal perspective is operating a\u00a0tax warehouse.\n<\/p>\n<p>\nIn our case, we operate on the basis of a\u00a0decision issued by the Head of the Customs Office in Rybnik and have held a\u00a0tax warehouse at our oil distribution facility since 2019.\n<\/p>\n<p>\nUnder the granted authorisation, Ecol conducts activities in the scope of:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">storage of excise goods,<\/li>\n<li class=\"post__list-item\">handling and transshipment,<\/li>\n<li class=\"post__list-item\">production,<\/li>\n<li class=\"post__list-item\">dispatch and receipt of goods,<\/li>\n<li class=\"post__list-item\">trade in excise goods.<\/li>\n<\/ul>\n<p>\nThis enables the sale of lubricating oils to authorised entities without charging excise duty.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">What benefits does purchasing oils without excise duty provide?<\/h2>\n<p>\nFor industrial enterprises, this primarily means:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">lower operating costs,<\/li>\n<li class=\"post__list-item\">reduced maintenance costs,<\/li>\n<li class=\"post__list-item\">optimisation of lubricant procurement,<\/li>\n<li class=\"post__list-item\">the ability to reduce costs in cases of high consumption volumes.<\/li>\n<\/ul>\n<p>\nIn the case of large industrial plants, savings may reach tens of thousands of zlotys annually.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">what should you keep in mind?<\/h2>\n<p>\nThe excise duty exemption procedure requires proper formal preparation and compliance with applicable regulations. The key aspects include:\n<\/p>\n<ul class=\"post__list post__list--nonordered\">\n<li class=\"post__list-item\">correct registration of the entity,<\/li>\n<li class=\"post__list-item\">proper classification of products,<\/li>\n<li class=\"post__list-item\">lawful intended use of oils,<\/li>\n<li class=\"post__list-item\">maintaining the required records,<\/li>\n<li class=\"post__list-item\">cooperation with an authorised supplier.<\/li>\n<\/ul>\n<p>\nIn practice, proper implementation of the procedure allows companies to safely benefit from the possibility of purchasing oils and lubricants without excise duty, while maintaining full compliance with applicable regulations.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"editor alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <article class=\"offset-lg-2 col-xl-9 col-lg-10 editor__text\">\n\n        \n          \n            \n\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t      \n\t\t\t\t\t\t      \t\t\t\t\t\t\t      <div class=\"post\">\n\t\t\t\t\t\t\t\t      <h2 class=\"post__header heading heading--line\">summary<\/h2>\n<p>\nThe purchase of oils and lubricants under the excise duty exemption procedure allows industrial enterprises to significantly reduce costs related to operation and maintenance. However, the ability to purchase selected lubricants without excise duty requires meeting specific formal conditions, including registration in the Central Register of Excise Entities, maintaining proper records, and cooperation with an authorised supplier.\n<\/p>\n<p>\nProper product classification according to CN codes and the compliant use of oils are of key importance. In practice, correctly implemented procedures allow companies to safely benefit from tax advantages and optimise lubricant procurement costs.<\/p>\n\n\t\t\t\t\t\t\t      <\/div>\n\t\t\t\t\t\t      \t\t\t\t\t      <\/div>\n                \n          \n        \n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"contact-persons alignwide\">\n  <div class=\"container\">\n    <div class=\"row\">\n\n      <div class=\"offset-lg-2 offset-md-0 col-lg-8\">\n\n        \n          <h2 class=\"heading heading--line\">contact<\/h2>\n\n        \n        \n          <h3 class=\"heading heading--large\">Do you have any questions about purchasing oils and lubricants exempt from excise duty?<\/h3>\n\n        \n        \n          <p class=\"desc\">please contact us directly:<\/p>\n\n        \n      <\/div>\n\n      \n        <ul class=\"offset-lg-2 offset-md-0 col-lg-9 listing\">\n\n          \n            \n            <li class=\"listing__item\">\n\n\t            \n\t\t\t\t\t\t\t\t<div class=\"listing__inner-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"listing__image-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2024\/06\/ecol-justyna-paszek.png\" class=\"listing__image\" alt=\"\" loading=\"lazy\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"listing__inner-details\">\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"listing__heading heading heading--b\">Justyna Paszek<\/h3>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"listing__position\">Director of the Lubricants Distribution Department<\/p>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:600412306\" class=\"listing__link\" target=\"\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M13.1403 9.8875C13.1044 9.85906 10.5 7.98175 9.78512 8.1165C9.44387 8.17688 9.24875 8.40963 8.85719 8.87556C8.79419 8.95081 8.64281 9.13106 8.52513 9.25925C8.27767 9.17854 8.03629 9.08029 7.80281 8.96525C6.59773 8.37857 5.62406 7.4049 5.03737 6.19981C4.92225 5.96637 4.824 5.72498 4.74337 5.4775C4.872 5.35938 5.05225 5.208 5.12925 5.14325C5.593 4.75387 5.82619 4.55875 5.88656 4.21662C6.01038 3.50787 4.13437 0.8855 4.11469 0.861875C4.02957 0.740281 3.91849 0.639127 3.78948 0.565733C3.66047 0.492338 3.51676 0.448537 3.36875 0.4375C2.60837 0.4375 0.4375 3.25369 0.4375 3.72794C0.4375 3.7555 0.477313 6.55725 3.93225 10.0717C7.44319 13.5227 10.2445 13.5625 10.2721 13.5625C10.7467 13.5625 13.5625 11.3916 13.5625 10.6312C13.5516 10.4838 13.508 10.3405 13.435 10.2119C13.362 10.0833 13.2614 9.97248 13.1403 9.8875Z\" fill=\"black\"\/>\n<\/svg>\n600 412 306<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\n                    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:j.paszek@ecol.eu\" class=\"listing__link\" target=\"\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <g clip-path=\"url(#clip0_447_7182)\">\n    <path d=\"M8.17001 8.57754C7.82171 8.80974 7.41713 8.93249 7 8.93249C6.5829 8.93249 6.17832 8.80974 5.83002 8.57754L0.0932148 4.75289C0.0613867 4.73167 0.0303789 4.70955 0 4.6868V10.9539C0 11.6724 0.583105 12.2427 1.28879 12.2427H12.7112C13.4297 12.2427 14 11.6596 14 10.9539V4.68677C13.9695 4.70957 13.9385 4.73175 13.9066 4.75299L8.17001 8.57754Z\" fill=\"black\"\/>\n    <path d=\"M0.548242 4.07039L6.28504 7.89507C6.50221 8.03985 6.75109 8.11223 6.99997 8.11223C7.24888 8.11223 7.49779 8.03982 7.71496 7.89507L13.4518 4.07039C13.7951 3.84166 14 3.45884 14 3.04568C14 2.33526 13.422 1.75732 12.7116 1.75732H1.28836C0.577965 1.75735 0 2.33529 0 3.04636C0 3.45884 0.204969 3.84166 0.548242 4.07039Z\" fill=\"black\"\/>\n  <\/g>\n  <defs>\n    <clipPath id=\"clip0_447_7182\">\n      <rect width=\"14\" height=\"14\" fill=\"white\"\/>\n    <\/clipPath>\n  <\/defs>\n<\/svg>\nj.paszek@ecol.eu<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n            <\/li>\n\n          \n            \n            <li class=\"listing__item\">\n\n\t            \n\t\t\t\t\t\t\t\t<div class=\"listing__inner-wrapper\">\n\t\t\t\t\t\t\t\t\t<div class=\"listing__image-wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2024\/06\/ecol-bartlomiej-indeka.png\" class=\"listing__image\" alt=\"\" loading=\"lazy\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"listing__inner-details\">\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"listing__heading heading heading--b\">Bart\u0142omiej Indeka<\/h3>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"listing__position\">Deputy Business Unit Director for Operations<\/p>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:734189576\" class=\"listing__link\" target=\"\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M13.1403 9.8875C13.1044 9.85906 10.5 7.98175 9.78512 8.1165C9.44387 8.17688 9.24875 8.40963 8.85719 8.87556C8.79419 8.95081 8.64281 9.13106 8.52513 9.25925C8.27767 9.17854 8.03629 9.08029 7.80281 8.96525C6.59773 8.37857 5.62406 7.4049 5.03737 6.19981C4.92225 5.96637 4.824 5.72498 4.74337 5.4775C4.872 5.35938 5.05225 5.208 5.12925 5.14325C5.593 4.75387 5.82619 4.55875 5.88656 4.21662C6.01038 3.50787 4.13437 0.8855 4.11469 0.861875C4.02957 0.740281 3.91849 0.639127 3.78948 0.565733C3.66047 0.492338 3.51676 0.448537 3.36875 0.4375C2.60837 0.4375 0.4375 3.25369 0.4375 3.72794C0.4375 3.7555 0.477313 6.55725 3.93225 10.0717C7.44319 13.5227 10.2445 13.5625 10.2721 13.5625C10.7467 13.5625 13.5625 11.3916 13.5625 10.6312C13.5516 10.4838 13.508 10.3405 13.435 10.2119C13.362 10.0833 13.2614 9.97248 13.1403 9.8875Z\" fill=\"black\"\/>\n<\/svg>\n734 189 576<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\n                    \n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:b.indeka@ecol.eu\" class=\"listing__link\" target=\"\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <g clip-path=\"url(#clip0_447_7182)\">\n    <path d=\"M8.17001 8.57754C7.82171 8.80974 7.41713 8.93249 7 8.93249C6.5829 8.93249 6.17832 8.80974 5.83002 8.57754L0.0932148 4.75289C0.0613867 4.73167 0.0303789 4.70955 0 4.6868V10.9539C0 11.6724 0.583105 12.2427 1.28879 12.2427H12.7112C13.4297 12.2427 14 11.6596 14 10.9539V4.68677C13.9695 4.70957 13.9385 4.73175 13.9066 4.75299L8.17001 8.57754Z\" fill=\"black\"\/>\n    <path d=\"M0.548242 4.07039L6.28504 7.89507C6.50221 8.03985 6.75109 8.11223 6.99997 8.11223C7.24888 8.11223 7.49779 8.03982 7.71496 7.89507L13.4518 4.07039C13.7951 3.84166 14 3.45884 14 3.04568C14 2.33526 13.422 1.75732 12.7116 1.75732H1.28836C0.577965 1.75735 0 2.33529 0 3.04636C0 3.45884 0.204969 3.84166 0.548242 4.07039Z\" fill=\"black\"\/>\n  <\/g>\n  <defs>\n    <clipPath id=\"clip0_447_7182\">\n      <rect width=\"14\" height=\"14\" fill=\"white\"\/>\n    <\/clipPath>\n  <\/defs>\n<\/svg>\nb.indeka@ecol.eu<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\n            <\/li>\n\n          \n        <\/ul>\n\n      \n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"faq alignwide\">\n  <div class=\"faq__grid\">\n    <div class=\"faq__column faq__column--left\">\n      <div class=\"container\">\n        <div class=\"row\">\n          <div class=\"offset-lg-2 offset-md-0 col-xl-6 col-lg-10 faq__text\">\n\n            \n              <h2 class=\"heading heading--line\">FAQ<\/h2>\n\n            \n            \n              <p class=\"desc\">frequently asked questions<\/p>\n\n            \n          <\/div>\n\n          <div class=\"offset-xl-1 offset-lg-2 offset-md-0 col-xl-6 col-lg-10\">\n\n            \n              <ul class=\"faq-list\">\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">Can any industrial oil be purchased without paying excise duty? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">No. The possibility of purchasing oil exempt from excise duty depends primarily on the product\u2019s CN code and its intended use. The exemption applies to selected oils used for industrial and technological purposes.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">Which oils are most commonly exempt from excise duty? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">These are most commonly hydraulic oils, gear oils, circulation oils, turbine oils, machine oils and compressor oils used in industrial processes.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">Is registration with the CRPA compulsory? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">Yes. Registration with the Central Register of Excise Entities (CRPA) is a&nbsp;prerequisite for purchasing lubricating oils without being charged excise duty.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">Is it necessary to keep records of excise goods? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">Yes. An entity benefiting from the exemption is required to keep records that enable the identification of the type of product, the quantity of goods and the manner in which they are used.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">What are the benefits of buying duty-free oils? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">The key benefits include reduced operating costs, lower maintenance costs and optimised procurement of lubricants within the company.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">What is a&nbsp;tax return? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\">An excise warehouse is a&nbsp;facility authorised to trade in excise goods in accordance with excise legislation.<\/p>\n                    <\/div>\n                  <\/li>\n\n                \n                  <li class=\"faq-list__item\">\n                    <button class=\"btn faq-list__btn\">What determines eligibility for an excise duty exemption? <div class=\"faq-list__icon-wrapper\">\n                        <svg class=\"faq-list__icon faq-list__icon--show\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H13V9C13 8.73478 12.8946 8.48043 12.7071 8.29289C12.5196 8.10536 12.2652 8 12 8C11.7348 8 11.4804 8.10536 11.2929 8.29289C11.1054 8.48043 11 8.73478 11 9V11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H11V15C11 15.2652 11.1054 15.5196 11.2929 15.7071C11.4804 15.8946 11.7348 16 12 16C12.2652 16 12.5196 15.8946 12.7071 15.7071C12.8946 15.5196 13 15.2652 13 15V13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                        <svg class=\"faq-list__icon faq-list__icon--hide\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M12 2C10.0222 2 8.08879 2.58649 6.4443 3.6853C4.79981 4.78412 3.51809 6.3459 2.76121 8.17317C2.00433 10.0004 1.8063 12.0111 2.19215 13.9509C2.578 15.8907 3.53041 17.6725 4.92894 19.0711C6.32746 20.4696 8.10929 21.422 10.0491 21.8079C11.9889 22.1937 13.9996 21.9957 15.8268 21.2388C17.6541 20.4819 19.2159 19.2002 20.3147 17.5557C21.4135 15.9112 22 13.9778 22 12C22 10.6868 21.7413 9.38642 21.2388 8.17317C20.7363 6.95991 19.9997 5.85752 19.0711 4.92893C18.1425 4.00035 17.0401 3.26375 15.8268 2.7612C14.6136 2.25866 13.3132 2 12 2V2ZM12 20C10.4178 20 8.87104 19.5308 7.55544 18.6518C6.23985 17.7727 5.21447 16.5233 4.60897 15.0615C4.00347 13.5997 3.84504 11.9911 4.15372 10.4393C4.4624 8.88743 5.22433 7.46197 6.34315 6.34315C7.46197 5.22433 8.88743 4.4624 10.4393 4.15372C11.9911 3.84504 13.5997 4.00346 15.0615 4.60896C16.5233 5.21447 17.7727 6.23984 18.6518 7.55544C19.5308 8.87103 20 10.4177 20 12C20 14.1217 19.1572 16.1566 17.6569 17.6569C16.1566 19.1571 14.1217 20 12 20V20Z\" fill=\"black\"\/>\n  <path d=\"M15 11H9C8.73478 11 8.48043 11.1054 8.29289 11.2929C8.10536 11.4804 8 11.7348 8 12C8 12.2652 8.10536 12.5196 8.29289 12.7071C8.48043 12.8946 8.73478 13 9 13H15C15.2652 13 15.5196 12.8946 15.7071 12.7071C15.8946 12.5196 16 12.2652 16 12C16 11.7348 15.8946 11.4804 15.7071 11.2929C15.5196 11.1054 15.2652 11 15 11Z\" fill=\"black\"\/>\n<\/svg>\n                      <\/div>\n                    <\/button>\n                    <div class=\"faq-list__content\">\n                      <p class=\"desc\"><p>\r\nThe decisive factors include:\r\n<\/p>\r\n\r\n<ul>\r\n  <li>the product CN code,<\/li>\r\n  <li>the intended use of the lubricant,<\/li>\r\n  <li>the status of the purchasing entity,<\/li>\r\n  <li>the manner in which the product is used,<\/li>\r\n  <li>the correctness of the maintained documentation.<\/li>\r\n<\/ul><\/p>\n                    <\/div>\n                  <\/li>\n\n                \n              <\/ul>\n\n            \n          <\/div>\n\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"faq__column faq__column--right faq__column--image\" style=\"background-image: url(https:\/\/ecol.eu\/wp-content\/uploads\/2023\/09\/orlen-oleje-zbiorniki.webp)\">\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<section class=\"news alignwide\">\n  <div class=\"container\">\n    <div class=\"row justify-content-center\">\n      <div class=\"offset-lg-2 col-lg-10\">\n\n        \n          <h2 class=\"heading heading--line\">check also<\/h2>\n\n        \n      <\/div>\n\n      \n        <ul class=\"col-lg-10 news-list\">\n\n          \n            \n            <li class=\"news-list__item\">\n              <a href=\"https:\/\/ecol.eu\/en\/technologies-and-services\/lubricants-distribution\/\" class=\"news-list__inner news-list__inner--wide\">\n                <div class=\"news-list__image-wrapper\">\n                  <img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2023\/07\/004-Sprzedaz-srodkow-smarnych_resize_resize.webp\" class=\"news-list__image\" alt=\"004 &#8211; Sprzeda\u017c \u015brodk\u00f3w smarnych_resize_resize\" loading=\"lazy\">\n                <\/div>\n                <div class=\"news-list__details\">\n                  <h3 class=\"heading heading--b\">Lubricants distribution<\/h3>\n                  <p class=\"desc\">We supply oils, lubricants and auxiliary materials dedicated to oil management. We cooperate&#8230;<\/p>\n                  <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M4.16659 10.8333H14.0499L11.0249 14.4666C10.9549 14.5509 10.9021 14.6481 10.8697 14.7528C10.8372 14.8574 10.8257 14.9675 10.8357 15.0766C10.8561 15.2969 10.9631 15.5002 11.1333 15.6416C11.3034 15.7831 11.5228 15.8511 11.7432 15.8308C11.9635 15.8105 12.1668 15.7035 12.3083 15.5333L16.4749 10.5333C16.503 10.4935 16.528 10.4517 16.5499 10.4083C16.5499 10.3666 16.5916 10.3416 16.6083 10.3C16.646 10.2044 16.6658 10.1027 16.6666 9.99996C16.6658 9.89722 16.646 9.79551 16.6083 9.69996C16.6083 9.6583 16.5666 9.6333 16.5499 9.59163C16.528 9.54818 16.503 9.5064 16.4749 9.46663L12.3083 4.46663C12.2299 4.37256 12.1318 4.29691 12.0209 4.24506C11.91 4.19321 11.789 4.16643 11.6666 4.16663C11.4719 4.16625 11.2832 4.23406 11.1333 4.35829C11.0489 4.42825 10.9791 4.51417 10.928 4.61112C10.8769 4.70808 10.8454 4.81417 10.8353 4.92332C10.8252 5.03247 10.8368 5.14253 10.8693 5.2472C10.9019 5.35187 10.9547 5.44909 11.0249 5.53329L14.0499 9.16663H4.16659C3.94557 9.16663 3.73361 9.25443 3.57733 9.41071C3.42105 9.56699 3.33325 9.77895 3.33325 9.99996C3.33325 10.221 3.42105 10.4329 3.57733 10.5892C3.73361 10.7455 3.94557 10.8333 4.16659 10.8333Z\" fill=\"black\"\/>\n<\/svg>\n                <\/div>\n              <\/a>\n            <\/li>\n\n          \n            \n            <li class=\"news-list__item\">\n              <a href=\"https:\/\/ecol.eu\/en\/technologies-and-services\/lubricants-distribution\/distribution-of-strub-oils-and-lubricants\/\" class=\"news-list__inner \">\n                <div class=\"news-list__image-wrapper\">\n                  <img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2023\/07\/strub_beczki_thumb-1.webp\" class=\"news-list__image\" alt=\"strub_beczki_thumb\" loading=\"lazy\">\n                <\/div>\n                <div class=\"news-list__details\">\n                  <h3 class=\"heading heading--b\">Distribution of STRUB oils and lubricants<\/h3>\n                  <p class=\"desc\">Distribution of oils and lubricants for the food industry, manufactured by the Swiss&#8230;<\/p>\n                  <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M4.16659 10.8333H14.0499L11.0249 14.4666C10.9549 14.5509 10.9021 14.6481 10.8697 14.7528C10.8372 14.8574 10.8257 14.9675 10.8357 15.0766C10.8561 15.2969 10.9631 15.5002 11.1333 15.6416C11.3034 15.7831 11.5228 15.8511 11.7432 15.8308C11.9635 15.8105 12.1668 15.7035 12.3083 15.5333L16.4749 10.5333C16.503 10.4935 16.528 10.4517 16.5499 10.4083C16.5499 10.3666 16.5916 10.3416 16.6083 10.3C16.646 10.2044 16.6658 10.1027 16.6666 9.99996C16.6658 9.89722 16.646 9.79551 16.6083 9.69996C16.6083 9.6583 16.5666 9.6333 16.5499 9.59163C16.528 9.54818 16.503 9.5064 16.4749 9.46663L12.3083 4.46663C12.2299 4.37256 12.1318 4.29691 12.0209 4.24506C11.91 4.19321 11.789 4.16643 11.6666 4.16663C11.4719 4.16625 11.2832 4.23406 11.1333 4.35829C11.0489 4.42825 10.9791 4.51417 10.928 4.61112C10.8769 4.70808 10.8454 4.81417 10.8353 4.92332C10.8252 5.03247 10.8368 5.14253 10.8693 5.2472C10.9019 5.35187 10.9547 5.44909 11.0249 5.53329L14.0499 9.16663H4.16659C3.94557 9.16663 3.73361 9.25443 3.57733 9.41071C3.42105 9.56699 3.33325 9.77895 3.33325 9.99996C3.33325 10.221 3.42105 10.4329 3.57733 10.5892C3.73361 10.7455 3.94557 10.8333 4.16659 10.8333Z\" fill=\"black\"\/>\n<\/svg>\n                <\/div>\n              <\/a>\n            <\/li>\n\n          \n            \n            <li class=\"news-list__item\">\n              <a href=\"https:\/\/ecol.eu\/en\/technologies-and-services\/engineering-consulting\/lubrication-consulting\/\" class=\"news-list__inner \">\n                <div class=\"news-list__image-wrapper\">\n                  <img decoding=\"async\" src=\"https:\/\/ecol.eu\/wp-content\/uploads\/2022\/12\/ecol-doradztwo-w-zakresie-smarowania.webp\" class=\"news-list__image\" alt=\"ecol-doradztwo-w-zakresie-smarowania\" loading=\"lazy\">\n                <\/div>\n                <div class=\"news-list__details\">\n                  <h3 class=\"heading heading--b\">Lubrication consulting<\/h3>\n                  <p class=\"desc\">Lubrication consulting services for machinery and equipment.<\/p>\n                  <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <path d=\"M4.16659 10.8333H14.0499L11.0249 14.4666C10.9549 14.5509 10.9021 14.6481 10.8697 14.7528C10.8372 14.8574 10.8257 14.9675 10.8357 15.0766C10.8561 15.2969 10.9631 15.5002 11.1333 15.6416C11.3034 15.7831 11.5228 15.8511 11.7432 15.8308C11.9635 15.8105 12.1668 15.7035 12.3083 15.5333L16.4749 10.5333C16.503 10.4935 16.528 10.4517 16.5499 10.4083C16.5499 10.3666 16.5916 10.3416 16.6083 10.3C16.646 10.2044 16.6658 10.1027 16.6666 9.99996C16.6658 9.89722 16.646 9.79551 16.6083 9.69996C16.6083 9.6583 16.5666 9.6333 16.5499 9.59163C16.528 9.54818 16.503 9.5064 16.4749 9.46663L12.3083 4.46663C12.2299 4.37256 12.1318 4.29691 12.0209 4.24506C11.91 4.19321 11.789 4.16643 11.6666 4.16663C11.4719 4.16625 11.2832 4.23406 11.1333 4.35829C11.0489 4.42825 10.9791 4.51417 10.928 4.61112C10.8769 4.70808 10.8454 4.81417 10.8353 4.92332C10.8252 5.03247 10.8368 5.14253 10.8693 5.2472C10.9019 5.35187 10.9547 5.44909 11.0249 5.53329L14.0499 9.16663H4.16659C3.94557 9.16663 3.73361 9.25443 3.57733 9.41071C3.42105 9.56699 3.33325 9.77895 3.33325 9.99996C3.33325 10.221 3.42105 10.4329 3.57733 10.5892C3.73361 10.7455 3.94557 10.8333 4.16659 10.8333Z\" fill=\"black\"\/>\n<\/svg>\n                <\/div>\n              <\/a>\n            <\/li>\n\n          \n        <\/ul>\n\n      \n      \n    <\/div>\n  <\/div>\n<\/section>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":46660,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[85,64,277,86,81,63,83,82,84,65,66],"tags":[],"class_list":["post-46667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chemical-and-refinery-industry","category-conventional-energy","category-defense-industry","category-food-processing-and-brewing-industry","category-industries","category-lubricants-distribution","category-mining-and-metallurgy","category-nuclear-power-industry","category-other-industry","category-renewable-energy","category-transportation-rail-and-automotive"],"acf":[],"image":"https:\/\/ecol.eu\/wp-content\/uploads\/2026\/05\/Beczki-Ecol.webp","_links":{"self":[{"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/posts\/46667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/comments?post=46667"}],"version-history":[{"count":7,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/posts\/46667\/revisions"}],"predecessor-version":[{"id":46675,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/posts\/46667\/revisions\/46675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/media\/46660"}],"wp:attachment":[{"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/media?parent=46667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/categories?post=46667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecol.eu\/en\/wp-json\/wp\/v2\/tags?post=46667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}