REGULATION NO. 2000/26
UNMIK/REG/2000/26
27 April 2000
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
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
The present regulation
shall enter into force on 27 April 2000.
Bernard Kouchner
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% |