Законопроект за изменение и допълнение на Данъчно-осигурителния процесуален кодексКОМИСИЯ ПО БЮДЖЕТ И ФИНАНСИводещаКОМИСИЯ ПО ЗЕМЕДЕЛИЕТО И ХРАНИТЕучастващаКОМИСИЯ ПО ЕВРОПЕЙСКИТЕ ВЪПРОСИ И КОНТРОЛ НА ЕВРОПЕЙСКИТЕ ФОНДОВЕучастващаКОМИСИЯ ПО ЗЕМЕДЕЛИЕТО И ХРАНИТЕhttp://www.parliament.bg/bg/parliamentarycommittees/members/2073/reports/ID/4342КОМИСИЯ ПО БЮДЖЕТ И ФИНАНСИhttp://www.parliament.bg/bg/parliamentarycommittees/members/2066/reports/ID/4380КОМИСИЯ ПО БЮДЖЕТ И ФИНАНСИhttp://www.parliament.bg/bg/parliamentarycommittees/members/2066/reports/ID/4427КОМИСИЯ ПО БЮДЖЕТ И ФИНАНСИhttp://www.parliament.bg/bg/parliamentarycommittees/members/2066/reports/ID/462717/10/2013внесен(зала първо гласуване)17/10/2013приет(зала първо гласуване)30/10/2013внесен(зала второ гласуване)30/10/2013приет(зала второ гласуване)Закон за изменение и допълнение на Данъчно-осигурителния процесуален кодекс<p> </p>
<div style="page-break-after: avoid; text-align: center; line-height: 112%; margin: 5.65pt 0cm 0pt; vertical-align: middle" align="center"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">УКАЗ № 212</span></b></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">На основание чл. 98, т. 4 от Конституцията на Република България</span></div>
<div style="text-align: center; line-height: 112%; margin: 5.65pt 0cm 2.85pt; vertical-align: middle" align="center"><span style="line-height: 112%; text-transform: uppercase; letter-spacing: 1.9pt; color: black; font-size: 8.5pt">ПОСТАНОВЯВАМ:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">Да се обнародва в „Държавен вестник“ Законът за изменение и допълнение на Данъчно-осигурителния процесуален кодекс, приет от ХLIІ Народно събрание на 30 октомври 2013 г.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle"><span style="line-height: 112%; letter-spacing: 0.05pt; color: black; font-size: 8.5pt">Издаден в </span><span style="line-height: 112%; color: black; font-size: 8.5pt">София на 7 ноември 2013 г. </span></div>
<div style="text-align: right; line-height: 11pt; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle" align="right"><span style="letter-spacing: -0.25pt; color: black; font-size: 8.5pt">Президент на републиката: </span><b><span style="color: black; font-size: 8.5pt">Росен</span></b><span style="color: black; font-size: 8.5pt"> <b>Плевнелиев</b></span></div>
<div style="text-align: right; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle" align="right"><span style="line-height: 112%; color: black; font-size: 8.5pt">Подпечатан с държавния печат.</span></div>
<div style="text-align: right; line-height: 112%; text-indent: 14.15pt; margin: 1.4pt 0cm 0pt; vertical-align: middle" align="right"><span style="line-height: 112%; color: black; font-size: 8.5pt">Министър на правосъдието: <b>Зинаида Златанова</b></span></div>
<div style="page-break-after: avoid; text-align: center; line-height: 112%; margin: 5.65pt 0cm 0pt; vertical-align: middle" align="center"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">ЗАКОН</span></b></div>
<div style="page-break-after: avoid; text-align: center; line-height: 112%; margin: 0cm 0cm 5.65pt; vertical-align: middle" align="center"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">за изменение и допълнение на Данъчно-осигурителния процесуален кодекс </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">(обн., ДВ, бр. 105 от 2005 г.; изм., бр. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 и 105 от 2006 г., бр. 46, 52, 53, 57, 59, 108 и 109 от 2007 г., бр. 36, 69 и 98 от 2008 г., бр. 12, 32, 41 и 93 от 2009 г., бр. 15, 94, 98, 100 и 101 от 2010 г., бр. 14, 31, 77 и 99 от 2011 г., бр. 26, 38, 40, 82, 94 и 99 от 2012 г. и бр. 52 от 2013 г.)</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 1. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В чл. 50, ал. 3 след думата „предоставя“ се добавя „незабавно“.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 2. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В чл. 65 ал. 4 се изменя така:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„(4) Заключението се подписва от експерта и се предоставя на органа по приходите, възложил експертизата, и на субекта в 7-дневен срок от датата на изготвянето му.“ </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 3. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В чл. 169 се правят следните изменения и допълнения: </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">1. Създава се нова ал. 5:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„(5) При прилагането на ал. 4 към погасяване на лихви се пристъпва след погасяване на всички главници на задълженията.“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">2. Досегашните ал. 5 и 6 стават съответно ал. 6 и 7.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 4. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В чл. 229, ал. 3 се създава т. 3:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„3. сумите са за публични вземания.“ </span></div>
<div style="text-align: center; line-height: 112%; margin: 5.65pt 0cm 2.85pt; vertical-align: middle" align="center"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">Преходни и заключителни разпоредби</span></b></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 5. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">С недължимо платени до влизането в сила на този закон суми за публични задължения, установявани от Националната агенция за приходите, се погасяват задължения по реда на чл. 169, ал. 4 и 5, освен ако до влизането в сила на този закон е подадено искане по чл. 129, ал. 1. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 6. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В Кодекса за социално осигуряване (обн., ДВ, бр. 110 от 1999 г.; Решение № 5 на Конституционния съд от 2000 г. – бр. 55 от 2000 г.; изм., бр. 64 от 2000 г., бр. 1, 35 и 41 от 2001 г., бр. 1, 10, 45, 74, 112, 119 и 120 от 2002 г., бр. 8, 42, 67, 95, 112 и 114 от 2003 г., бр. 12, 21, 38, 52, 53, 69, 70, 112 и 115 от 2004 г., бр. 38, 39, 76, 102, 103, 104 и 105 от 2005 г., бр. 17, 30, 34, 56, 57, 59 и 68 от 2006 г.; попр., бр. 76 от 2006 г.; изм., бр. 80, 82, 95, 102 и 105 от 2006 г., бр. 41, 52, 53, 64, 77, 97, 100, 109 и 113 от 2007 г., бр. 33, 43, 67, 69, 89, 102 и 109 от 2008 г., бр. 23, 25, 35, 41, 42, 93, 95, 99 и 103 от 2009 г., бр. 16, 19, 43, 49, 58, 59, 88, 97, 98 и 100 от 2010 г.; Решение № 7 на Конституционния съд от 2011 г. – бр. 45 от 2011 г.; изм., бр. 60, 77 и 100 от 2011 г., бр. 7, 21, 38, 40, 44, 58, 81, 89, 94 и 99 от 2012 г. и бр. 15, 20 и 70 от 2013 г.) в чл. 159, ал. 4 изречение трето се изменя така: „Ако не е заявил това, погасяването се извършва по реда на чл. 169, ал. 4 и 5 от Данъчно-осигурителния процесуален кодекс.“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 7. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">В Закона за данък върху добавената стойност (обн., ДВ, бр. 63 от 2006 г.; изм., бр. 86, 105 и 108 от 2006 г.; Решение № 7 на Конституционния съд от 2007 г. – бр. 37 от 2007 г.; изм., бр. 41, 52, 59, 108 и 113 от 2007 г., бр. 106 от 2008 г., бр. 12, 23, 74 и 95 от 2009 г., бр. 94 и 100 от 2010 г., бр. 19, 77 и 99 от 2011 г., бр. 54, 94 и 103 от 2012 г. и бр. 23, 30 и 68 от 2013 г.) се правят следните изменения и допълнения:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">1. В чл. 92 ал. 3 се изменя така:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„(3) Независимо от ал. 1 данъкът за възстановяване по чл. 88, ал. 3 се възстановява в 30-дневен срок от подаване на справка-декларацията, когато:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">1. лицето е извършило за последните 12 месеца преди текущия месец облагаеми доставки с нулева ставка на обща стойност повече от 30 на сто от общата стойност на всички извършени от него облагаеми доставки, включително доставките с нулева ставка; на доставки с нулева ставка се приравняват и доставките на следните услуги с място на изпълнение на територията на друга държава членка, по които получател е лице, регистрирано за целите на ДДС в друга държава членка: транспорт на стоки в рамките на Европейския съюз и оказвани във връзка с този транспорт спедиторски, куриерски и пощенски услуги, различни от услугите по чл. 49; транспортна обработка на стоки; услуги във връзка с транспорта, оказвани от агенти, брокери и други посредници, действащи от името и за сметка на друго лице, както и услуги по оценка, експертиза и работа върху движими вещи; </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">2. лицето – земеделски производител, е извършило за последните 12 месеца преди текущия месец облагаеми доставки със ставка 20 на сто на произведените от него стоки по приложение № 2, част втора, на обща стойност повече от 50 на сто от общата стойност на всички извършени от него облагаеми доставки.“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">2. В чл. 117, ал. 2 се създават т. 9 и 10:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„9. идентификационен номер на доставчика за целите на ДДС, под който номер е осъществена доставката, когато доставчикът е регистриран за целите на ДДС в друга държава членка, и номер и дата на фактурата – когато такава е издадена до датата на издаване на протокола;</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">10. идентификационен номер по чл. 84 от Данъчно-осигурителния процесуален кодекс на доставчика на стоки по приложение № 2, част втора, и номер и дата на фактурата.“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">3. В чл. 163б, ал. 2 се създава т. 7:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„7. наименование и идентификационен номер по чл. 84 от Данъчно-осигурителния процесуален кодекс на доставчика на стоки по приложение № 2, част втора.“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">4. В глава деветнадесета „а“ се създава чл. 163г:</span></div>
<div style="page-break-after: avoid; text-align: center; line-height: 112%; margin: 4.25pt 0cm 1.4pt; vertical-align: middle" align="center"><i><span style="line-height: 112%; color: black; font-size: 8.5pt">„Ограничение на обхвата</span></i></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">Чл. 163г. Разпоредбите на тази глава не се прилагат, когато за доставка на стоки или услуги по приложение № 2 са налице условията по чл. 7, 13, 15, 16 и 28.“ </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">5. В допълнителните разпоредби:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">а) в § 1 се създава т. 71: </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„71. „Код по КН“ са тарифни кодове по Комбинираната номенклатура, установена с Приложение I към Регламент (ЕИО) № 2658/87 на Съвета от 23 юли 1987 г. относно тарифната и статистическа номенклатура и Общата митническа тарифа.“;</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">б) в § 1а се създава т. 7:</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">„7. Директива 2013/43/ЕС на Съвета от 22 юли 2013 г. за изменение на Директива 2006/112/ЕО относно общата система на данъка върху добавената стойност по отношение на незадължително и временно прилагане на механизма за обратно начисляване във връзка с доставки на някои стоки и услуги, при които съществува риск от измами (ОВ, L 201/4 от 26 юли 2013 г.).“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">6. Приложение № 2 към глава деветнадесета „а“ се изменя така: </span></div>
<div style="text-align: right; line-height: 112%; margin: 5.65pt 0cm; vertical-align: middle" align="right"><span style="line-height: 112%; color: black; font-size: 8.5pt">„Приложение № 2 към глава деветнадесета „а“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">I. Част първа</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">1. Битови отпадъци по Закона за управление на отпадъците. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">2. Производствени отпадъци по Закона за управление на отпадъците. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">3. Строителни отпадъци по Закона за управление на отпадъците. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">4. Опасни отпадъци по Закона за управление на отпадъците.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">5. Отпадъци от черни и цветни метали по Закона за управление на отпадъците.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">6. Отпадъци от черни и цветни метали с битов характер по Закона за управление на отпадъците.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">7. Услуги по добив, обработка или преработка на отпадъци по т. 1 – 6.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">II. Част втора</span></div>
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<div style="text-align: center; line-height: 112%; vertical-align: middle" align="center"><span style="line-height: 112%; color: black; font-size: 7pt">Код по КН 2012</span></div>
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<div style="text-align: center; line-height: 112%; vertical-align: middle" align="center"><span style="line-height: 112%; color: black; font-size: 7pt">Описание на стоката</span></div>
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<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">0909</span></div>
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<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Семена от анасон, звезден анасон, резене, кориандър, кимион, ким; плодове от хвойна:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Семена от кориандър:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">0909 21 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Несмлени, нито пулверизирани</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">0909 22 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Смлени или пулверизирани</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Пшеница и смес от пшеница и ръж:</span></div>
</td>
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<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Твърда пшеница</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 11 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 19 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Друга</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 91</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 91 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Лимец</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 91 20</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Мека пшеница и смес от пшеница и ръж</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 91 90</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1001 99 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1002 </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Ръж:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1002 10 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1002 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1003 </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Ечемик:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1003 10 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1003 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Друг</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1004 </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Овес:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1004 10 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1004 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Царевица:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt"> </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Хибридна:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 10 13</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Хибрид „trois voies“</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 10 15</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Обикновен хибрид</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 10 18</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Друга хибридна</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 10 90</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Друга</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1005 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Друга</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Ориз</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Неолющен ориз:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Друг:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">--- Друг:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10 92</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">---- С кръгли зърна </span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10 94</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">---- Със средни зърна </span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 3.95pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">---- С дълги зърна:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10 96</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">----- Със съотношение дължина/широчина по-голямо от 2, но по-малко от 3</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1006 10 98</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">----- Със съотношение дължина/широчина, 3 или повече</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1007 </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Сорго на зърна: </span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1007 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1007 10 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Хибрид, за посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1007 10 90</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Друго</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1007 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Елда, просо и семе за птици; други житни растения:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 10 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Елда</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Просо:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 21 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 29 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Друго</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 30 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Семе за птици</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 60 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Тритикале</span></div>
</td>
</tr>
<tr style="height: 17.25pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 17.25pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1008 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 17.25pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други житни растения:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1201 </span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Семена от соя, дори натрошени:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1201 10 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1201 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1205</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Семена от репица или рапица, дори натрошени:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1205 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Семена от репица или рапица с ниско съдържание на ерукова киселина:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1205 10 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1205 10 90</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Други</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1205 90 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други </span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1206 00</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">Семена от слънчоглед, дори натрошени:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1206 00 10</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- За посев</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div> </div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">- Други:</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1206 00 91</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Обелен; необелен шарен слънчоглед</span></div>
</td>
</tr>
<tr style="height: 14.15pt">
<td style="border-bottom: black 1pt solid; border-left: black 1pt solid; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 53.9pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="72">
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">1206 00 99</span></div>
</td>
<td style="border-bottom: black 1pt solid; border-left: #ece9d8; padding-bottom: 4.25pt; background-color: transparent; padding-left: 2.85pt; width: 165.3pt; padding-right: 2.85pt; height: 14.15pt; border-top: #ece9d8; border-right: black 1pt solid; padding-top: 2.85pt" valign="top" width="220">
<div style="line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 7pt">-- Други</span></div>
</td>
</tr>
</tbody>
</table>
</p>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"> </div>
<div style="text-align: right; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle" align="right"><span style="line-height: 112%; color: black; font-size: 8.5pt">“</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">7. В § 46 от преходните и заключителните разпоредби на Закона за изменение и допълнение на Закона за данък върху добавената стойност (ДВ, бр. 94 от 2012 г.) думите „2014 г.“ се заменят с „2015 г.“.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 8. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">(1) Когато до влизането в сила на този закон е направено авансово плащане за доставка на стока по приложение № 2, част втора от Закона за данък върху добавената стойност, данъчното събитие за която възниква след тази дата и данъкът за доставката е изискуем от получателя, регистрираното лице получател е длъжно да начисли данък върху цялата данъчна основа на доставката, включително за направеното авансово плащане. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">(2) В случаите по ал. 1 доставчикът на стоки по приложение № 2, част втора от Закона за данък върху добавената стойност документира доставката чрез анулиране на издадената за авансовото плащане фактура и издаване на нова фактура, в която посочва цялата данъчна основа за доставката. За анулирането се издава и протокол по чл. 116, ал. 4 от Закона за данък върху добавената стойност.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 9. </span></b><span style="line-height: 112%; color: black; font-size: 8.5pt">Разпоредбите на чл. 92, ал. 3, т. 2, § 1, т. 71 от допълнителните разпоредби и част втора от приложение № 2 от Закона за данък върху добавената стойност се прилагат до 31 декември 2018 г. </span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; vertical-align: middle"><b><span style="line-height: 112%; color: black; font-size: 8.5pt">§ 10.</span></b><span style="line-height: 112%; color: black; font-size: 8.5pt"> Законът влиза в сила от 1 декември 2013 г.</span></div>
<div style="text-align: justify; line-height: 112%; text-indent: 14.15pt; margin: 2.85pt 0cm 0pt; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">Законът е приет от 42-то Народно събрание на 30 октомври 2013 г. и е подпечатан с официалния печат на Народното събрание.</span></div>
<div style="text-align: right; line-height: 11pt; margin: 2.85pt 0cm 0pt; vertical-align: middle" align="right"><span style="color: black; font-size: 8.5pt">Председател на Народното събрание: <b>Михаил Миков</b></span></div>
<div style="text-align: justify; line-height: 112%; vertical-align: middle"><span style="line-height: 112%; color: black; font-size: 8.5pt">8255</span></div>982013