Approved as the Deputy Minister of Finance of the Republic of Uzbekistan No. 04-02-05/809, Vice-chairman of the State Tax Committee of the Republic of Uzbekistan No. 98-156 10 of December, 1998 and the Vice-chairman of the State Customs Committee of the Republic of Uzbekistan on December 8, 1998 No. 02/8-42

The instruction about procedure for application of excise stamps in the Republic of Uzbekistan on tobacco products and alcoholic beverages

I. General provision

1. This instruction is developed according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 14, 1996 No. 285 "About procedure for introduction in the territory of the Republic of Uzbekistan of excise stamps on tobacco products and alcoholic beverages" and establishes procedure for issue, accounting, storage and return of excise stamps, and also control of marking by excise stamps of the tobacco products and alcoholic beverages made in the Republic of Uzbekistan and imported on its territory, which are subject to obligatory marking by excise stamps.

2. For the purpose of establishment of the state control of production, import, storage, transportation and realization of tobacco products and alcoholic beverages in the Republic of Uzbekistan, and also completeness of collection of the excise tax, prevention of illegal production, or import to the territory of the Republic of Uzbekistan of the specified goods, territorial authorities of the State Tax Committee and the State Customs Committee in the work shall be guided by this Instruction and provide its accomplishment.

3. Since October 1, 1996 obligatory marking of the tobacco products and alcoholic beverages made in the Republic of Uzbekistan and imported on its territory, except beer (further excise goods), is entered by excise stamps of the established sample and their import to the territory of the Republic of Uzbekistan, transportation (except the international transit), storage and realization without availability of the pasted excise stamps is forbidden.

Realization in the territory of the Republic of Uzbekistan of the excise goods made in the territory of the Republic of Uzbekistan for export or imported for the purpose of the international transit unmarked is forbidden by excise stamps.

For counterfeit of excise stamps, and also for sale of counterfeit excise stamps measures of criminal liability according to the current legislation of the Republic of Uzbekistan are applied.

II. Ordering procedure and issues of excise stamps

4. The companies - producers of the marked excisable products address to the Tashkent printing factory of GPO "Davlat of Belgisa" with the request in form according to appendix No. 1 to this Instruction on acquisition of necessary quantity of excise stamps by their types (on alcoholic products with indication of amount in liters of the spilled products in consumer pack) after transfer to its corresponding bank account of 50% of nominal value of the ordered quantity of excise stamps for alcoholic products and all-in nominal value of excise stamps for tobacco products.

5. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 09.01.2013 No. 589-7

6. Importers the importing marked excise goods to the Republic of Uzbekistan, submit the application in form according to appendix No. 1a to this Instruction for acquisition of necessary quantity of excise stamps by their types (on alcoholic products - with indication of amount in liters of the spilled products to consumer pack) to territorial authorities of the State Customs Committee of the Republic of Karakalpakstan, areas and Tashkent. Territorial authorities of the State Customs Committee of the Republic of Karakalpakstan, areas and Tashkent on the basis of the submitted requests constitute the summary request for excise stamps for excise goods and in writing, signed by management, represent to the State Customs Committee. The forthcoming year the request is submitted in general for year with distribution on quarters (or under the relevant contracts of importers).

7. Issue of excise stamps to the manufacturing companies and importers of the marked excisable products is performed by regional departments of JSB Agrobank based on the request.

8. Excise stamps are issued by regional departments of JSB Agrobank in the presence on the request of mark of the Tashkent printing factory of GPO "Davlat of Belgisa" - for the manufacturing companies and territorial authorities of the State Customs Committee - for importers:

to local producers of alcoholic products - about payment of 50% of nominal value of the ordered quantity of excise stamps;

to local tobacco product manufacturers - about payment of all-in nominal value of the ordered quantity of excise stamps;

to importers of alcoholic products and tobacco products - about payment of all-in nominal value of the ordered quantity of excise stamps and all amount of the excise tax.

In case of payment of the excise tax the cost of excise stamps is not subject to offsetting.

Nominal value of excise stamps affirms the Ministry of Finance of the Republic of Uzbekistan by calculations of GPO "Davlat of Belgisa".

9. For receipt of excise stamps:

the companies - producers of excisable products represent to the Tashkent printing factory of GPO "Davlat of Belgisa" the request in 3 copies. The first and second copies of the request with mark stamp "It is paid for excise stamps" and GPO "Davlat of Belgisa" certified by the signature of the responsible person of the Tashkent printing factory return to the buyer;

importers of excisable products submit to territorial authorities of the State Customs Committee the request in 3 copies. The first and second copies of the request with mark stamp of territorial authority of the State Customs Committee "It is paid for excise stamps" and certified by the signature of the responsible of territorial authority of the State Customs Committee return to the buyer.

The employee of territorial authority of the State Customs Committee in case of adoption of the request for acquisition of brands registers the buyer in the special magazine with indication of the importer's code in form according to appendix No. 2 to this Instruction.

10. Except the request importers represent the payment document confirming money transfer on the corresponding bank account of the Tashkent printing factory of GPO "Davlat of Belgisa" to territorial authorities of the State Customs Committee.

In the payment document of the buyer of excise stamps in the column "Purpose of payment" the record "Payment for Excise Stamps" shall be made.

11. Ceased to be valid according to the Resolution registered by Ministry of Justice Ruz of 21.12.2011 No. 589-6

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