REGULATION NO.  2000/26

UNMIK/REG/2000/26

27 April 2000

 

 

AMENDING UNMIK 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 resolution 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, as amended, on the Authority of the Interim Administration in Kosovo,

 

Having promulgated UNMIK Regulation No. 2000/2 of 22 January 2000 on Excise Taxes in Kosovo,

 

Whereas section 2.2 of UNMIK Regulation No. 2000/2 provides that the goods subject to excise taxes and the applicable excise tax rates are set out in Annex A thereof,

 

For the purpose of amending Annex A to UNMIK Regulation No. 2000/2,

 

Hereby promulgates the following:

 

 

Section 1

AMENDMENT

 

Annex A to UNMIK Regulation No. 2000/2 is amended to add heating oil to the list of goods subject to excise taxes and, consequently, shall be replaced by Annex A to the present regulation as of the date on which the present regulation enters into force.

 

 

Section 2

ENTRY INTO FORCE

 

The present regulation shall enter into force on 27 April 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; 2205; 2206

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

Ad valorem 25%

 

Gasoline

2710001110; 1120; 1190

Ad valorem 50%

 

Diesel for motor engines (D1 + D2)

2710003100

Ad valorem 50%

 

Heating oil

2710004100; 2710004900

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%