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REGULATION NO. 2000/2
UUNMIK/REG/2000/2
22 January 2000
_________________________________________________________________________________
REGULATION NO. 2000/2
ON EXCISE TAXES IN KOSOVO
The Special Representative of the
Secretary-General,
Pursuant to the authority given to him under United
Nations Security Council RrResolution
1244 (1999) of 10 June 1999,
Taking into account United Nations Interim
Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999 on the
Authority of the Interim Administration in Kosovo and UNMIK Regulation No.
1999/16 of 6 November 1999 on the Central Fiscal Authority and Other
Related Matters,
For the purpose of reforming excise
taxes in Kosovo,
Hereby promulgates the following:
Section 1
DEFINITION
For the purposes of the present regulation excise
taxes are defined as taxes levied on designated goods sold for consumption in
Kosovo.
Section 2
EXCISE TAXES
2.1 For
the purpose of calculating excise taxes, the taxable value of goods shall
consist of their total customs value assessed in accordance with international
practice, plus customs duties if applicable, or their value calculated from the
retail price.
2.2 The
goods subject to excise taxes and the applicable excise tax rates are set out
in Annex A to the present regulation.
Section 3
EXEMPTIONS
By administrative direction, the Special Representative
of the Secretary-General may exempt categories of goods from excise taxes and
may exempt defined persons and entities from payment of excise taxes.
Section 4
ALLOCATION OF REVENUES
The revenues derived from excise taxes shall be deposited
in the Kosovo Consolidated Fund.
Section 5
ADMINISTRATIVE ARRANGEMENTS
5.1 The
present regulation shall be implemented under the overall authority and
supervision of UNMIK by customs officials, tax officials, police and security
forces and any other authority designated by the Special Representative of the
Secretary-General.
5.2 The Special Representative of the Secretary-General shall specify by administrative direction the locations where excise taxes shall be assessed, levied and collected.
Section 6
IMPLEMENTATION
The Special Representative of the Secretary-General
may issue administrative directions in connection with the implementation of
the present regulation.
Section 7
APPLICABLE LAW
The present regulation shall supersede any other
provision in the applicable law relating to excise taxes which is inconsistent
with it.
Section 8
ENTRY INTO FORCE
The present regulation shall enter into force on 22
January 2000.
Bernard Kouchner
Special
Representative of the Secretary-General
===================================
ANNEX A
GOODS SUBJECT TO EXCISE TAXES AND APPLICABLE RATES
|
Description
of goods |
Code
in Harmonized System |
Tax
Rate |
|
Coffee |
0901 |
Ad valorem 30 % |
|
Soft drinks |
2202 |
Ad valorem 10 % |
|
Beer |
2203 |
Ad valorem 20 % |
|
Wines |
2204; |
Ad valorem 20 % |
|
Ethyl alcohol |
2207 |
Ad valorem 50 % |
|
Spirits, liqueurs, and other spirituous beverages |
2208 |
Ad valorem 50 % |
|
Cigarettes, cigars and cigarillos |
2402 |
Ad valorem 25 %
|
|
Other manufactured tobacco |
2403 |
|
|
Gasoline |
2710001110; 1120; 1190 |
Ad valorem 50 % |
|
Diesel for motor engines (D1 + D2) |
2710003100 |
Ad valorem 50 % |
|
Kerosene |
2710001900; 2110; 2120; 2190 |
Ad valorem 50 % |
|
Mobile phones |
851719 |
Ad valorem 15 % |
|
VCR |
8521 |
Ad valorem 15 % |
|
TV sets |
8528 |
Ad valorem 15 % |
|
Satellite dishes |
85291031 |
Ad valorem 15 % |