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PRESIDENTIAL DECREE OF THE AZERBAIJAN REPUBLIC

of December 20, 1996 No. 527

On regulation of production, storage, import and realization of alcoholic beverages, ethyl (food) alcohol and tobacco products

(as amended on 04-08-2022)

Recently discrepancy to sanitary and hygienic regulations of some types of the alcoholic beverages and tobacco products made in the Azerbaijan Republic and imported from foreign countries broad realization of such low-quality goods became threat source for health of the population, created serious difficulties to development of the wine and tobacco industry of the country.

For the purpose of ensuring protection of health of the population and barrier of the domestic market from low-quality products, prevention of cases of tax avoidance, illegal production and smuggling, and also strengthening of the state control in this area, I decide:

1. Apply state regulation of production, storage, import and realization of alcoholic beverages, ethyl (food) alcohol and tobacco products in the Azerbaijan Republic irrespective of pattern of ownership.

Determine that:

- No. 1092 is cancelled according to the Presidential decree of the Azerbaijan Republic of 07.11.2016

-   No. 1092 is cancelled according to the Presidential decree of the Republic of 07.11.2016

- sale of ethyl (food) alcohol, alcoholic beverages and tobacco products of all types is performed according to the procedure, established by the Cabinet of Ministers of the Azerbaijan Republic.

2. For the purpose of prevention of production in the Azerbaijan Republic of low-quality alcoholic beverages, ethyl (food) alcohol and tobacco products and their import to the country, production and import of such products to perform only on the basis of application of excise stamps.

- Assign to the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic the order, sale and accounting of excise stamps.

Control of turnover of excise stamps is exercised by the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic.

To apply excise stamps on imported goods since April 1, 1997, and on the goods made in the Azerbaijan Republic - since July 1, 1997.

Determine that without excise stamps legal entities and physical persons bear responsibility according to the legislation of the Azerbaijan Republic for realization of the above-stated goods.

3. To the Cabinet of Ministers of the Azerbaijan Republic in two-month time:

- approve rules of sale of ethyl (food) alcohol, alcoholic beverages and tobacco products;

-   No. 1092 is cancelled according to the Presidential decree of the Azerbaijan Republic of 07.11.2016

- develop and provide to the President of the Azerbaijan Republic offers on entering into the Law of the Azerbaijan Republic "About the State Tax Service", the Code of the Azerbaijan Republic about administrative offenses of the corresponding amendments and changes providing responsibility for occupation in the territory of the Azerbaijan Republic production, storage and import of ethyl (food) alcohol, alcoholic beverages and tobacco products without receipt in accordance with the established procedure of the license and also for import and realization of alcoholic beverages and tobacco products without excise stamp;

- for the purpose of protection of the domestic market and interests of producers, periodically to review the customs duties and excise rates applied to the alcoholic beverages imported into the republic, ethyl (food) alcohol and tobacco products and in cases of need to make corresponding changes to them;

- perform other actions providing execution of this Decree.

4. For the purpose of increase in interest of producers in production of high-quality wine products and tobacco products in the Azerbaijan Republic, to the Ministry of Economy and Industry of the Azerbaijan Republic annually to provide to the Cabinet of Ministers of the Azerbaijan Republic offers for the purpose of determination of tobacco products, proceeding from production forecasts and realization of these goods and the tariff quotas of alcoholic beverages, ethyl (food) alcohol.

5. It is cancelled according to the Presidential decree of the Azerbaijan Republic of 07.11.2016 No. 1092

President of the Azerbaijan Republic

Heydar Aliyev

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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