REGULATION NO. 2000/35
UNMIK/REG/2000/35
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 and
UNMIK Regulation No. 2000/26 of 27 April 2000 amending UNMIK Regulation No. 2000/2,
Whereas section 2.2 of
UNMIK Regulation No. 2000/2, as amended, 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, as amended,
Hereby promulgates the
following:
Section 1
Annex A to UNMIK Regulation
No. 2000/2, as amended, shall be replaced by Annex A
to the present regulation to add motor cars and defined motor vehicles.
The present regulation
shall enter into force on 16 June 2000.
Bernard
Kouchner
Special Representative of the Secretary-General
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; 271004900 |
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 % |
|
Motor cars and other motor vehicles principally
designed for the transport of persons (other than those of heading no. 8702),
including station wagons and racing cars |
8703 |
Ad valorem 20 % + DM 1000 each |