Frequently Asked Questions
We are a company that grows its customer base continually, seeking out reliable and professional partners. If:
- you conduct a registered economic activity or operate a commercial law company
- have adequate economic potential to trade in coal
- and your company is a well-tested market partner and supplier of fuels to final consumers
we will be happy to enter collaboration.
Please send your application to our Company's address or electronically to: ...@lw.com.pl We reserve the right to extend cooperation proposals to selected counterparties only.
Lubelski Węgiel Bogdanka S.A. pursues a sustainable coal price level policy. When setting our prices, we always have regard to the financial capabilities of our customers and try to price a ton of coal at a market-attractive level.
Customers making purchases for cash/pre-paid are charged according to a single price list - available here. In this sales scheme, the price of coal does not depend on the amount purchased. Therefore, the retail price applies even to very large coal purchases.
Atmospheric conditions have an impact on the total moisture contents of coal. Quality parameters for hard coal are defined in the PN-82 G-97003 standard - steam hard coal.
According to the standard, the total moisture contents in working coal cannot exceed 27%. It does not mean that coal stored under a roof will have moisture contents close to 0%, and if it is exposed to rain - it will go up to 27%. Moisture contents of hard coal should fall within the range guaranteed by the standard - irrespective of its storage conditions. Of course, the moisture considered in this context does not take into account the amount of water accumulated on the surface of coal - if coal is stored in humid conditions, its surface will be moist, however coal moisture absorption is capped at the value of 27% specified by the standard.
Total coal moisture contents is not a price-setting parameter in customer settlements, although it can indirectly impact the heating value. Water absorption of steam coal is a feature of coal grade and its granulation (the higher the granulation, the smaller the water absorption).
Grades of coal from Bogdanka meet the requirements of the aforementioned standard. The average total moisture contents of thicker grades (chestnut and pea coal) is about 8% (+/- 2%), whereas that of ultra fine coal (coal dust) is approximately 12% (+/- 3%).
Exemptions of coal products under Article 31a sec. 2 of the Excise Act apply to products used by
I. the following entities and organizational units (pursuant to Article 31a sec. 2 item 3, 8 and 9 of the Excise Act - subjective exemptions):
b) public administration bodies,
c) units of the Armed Forces of the Republic of Poland,
d) educational establishments referred to in Article 2 of the Act of 7 September 1991 on the educational system (Journal of Laws of 2004, No. 256, Item 2572, as amended),
e) nurseries and children’s clubs referred to in the Act of 4 February 2011 on care for children aged up to 3 years old (Journal of Laws 2011 No. 45, Item 235, as amended),
f) health treatment providers referred to in Article 4 sec. 1 of the Act of 15 April 2011 on health treatment activities (Journal of Laws of 2013, Item 217, consolidated text),
g) organizations of social services providers referred to in Article 6 sec. 5 of the Act of 12 March 2004 on social services (Journal of Laws of 2013, Item 182, consolidated text),
h) organizations referred to in Article 3 sec. 2 and 3 of the Act of 24 April 2003 on public benefit activities and volunteering (Journal of Laws of 2010, No. 234, Item 1536, consolidated text as amended),
i) energy-intensive plants, for heating purposes (energy-intensive plants are entities whose share of coal product purchases in the value of goods sold is no less than 10% in the year preceding the year for which the percentage benchmark is set. An energy-intensive plant cannot be smaller than an organized part of an enterprise, understood as a set of tangible and intangible assets organizationally and financially separate in an existing enterprise, including liabilities, designated to discharge certain business tasks, which at the same time could form an independent enterprise discharging these tasks on a standalone basis),
j) business entities which have implemented systems to achieve environmental objectives or to increase energy efficiency.
II. to conduct certain types of business activities (pursuant to Article 31a sec. 2 items 1-2, 4-7 of the Excise Act - subjective exemptions), i.e. coal products used:
a) in electricity generation,
b) in energy products manufacturing,
c) to carry goods and passengers by rail,
d) to co-generate heat and electricity,
e) in agricultural farming and horticultural work, fish farming and in forestry,
f) in mineralogical, electrolytical and metallurgical processes [metallurgical processes mean the processes classified in NACE under code DI 26 “Manufacture of other non-metallic mineral products” pursuant to Council Regulation (EEC) No. 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community (Official Journal L 293 of 24.10.1990, p. 1, as amended; Journal of Laws - Special edition in Polish, Chapter 02 Volume 04 p. 177, as amended)],
g) for chemical reduction,
Pursuant to the Act, any entity that does not meet the conditions listed above shall not enjoy excise tax exemption.
Furthermore, as regards excise tax exemptions of coal products, the nature of the transaction should be considered as well, i.e. when coal is purchased by the so-called Coal Intermediary Entity.