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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of June 12, 1997 No. UP-1789

About enhancement of application of excise stamps on tobacco products and alcoholic beverages

(as amended on 05-02-2008)

For the purpose of streamlining of import and realization of alcoholic products and tobacco products, consumer protection:

1. Forbid since July 1, 1997 import of tobacco products and alcoholic beverages without excise stamps:

on customs area of the Republic of Uzbekistan (except the international transit);

on the territory of the Republic of Uzbekistan in the "temporary import" mode;

on the territory of the Republic of Uzbekistan physical persons (including transfer), except for exempt from excise duty import within the regulations established by the legislation of the Republic of Uzbekistan.

Determine that since July 1, 1997 export by importers of excise stamps out of limits of the republic is performed only in the presence of the cargo customs declaration completed in accordance with the established procedure.

2. Grant the right to make decisions on confiscation of the tobacco products and alcoholic beverages which are not marked by excise stamps when importing to the territory of the Republic of Uzbekistan, transportation (except the international transit), storage - to the State Customs Committee of the Republic of Uzbekistan, and also the State Tax Committee - in case of storage, realization and in case of their illegal production.

Determine that persons which allowed the specified offenses are brought to administrative or criminal responsibility according to the current legislation of the Republic of Uzbekistan.

Accounting, assessment and realization of the tobacco products and alcoholic beverages which are subject to the address to the income of the state is performed in the procedure established by the legislation.

3. ceased to be valid

4. To the State Tax Committee in twenty-day time:

in coordination with the Ministry of Justice to develop and approve procedure for confiscation and realization of the tobacco products and alcoholic beverages which are not marked by excise stamps;

together with the Ministry of Finance, the Central bank, the Ministry of external commercial relations and the Ministry of Justice of the Republic of Uzbekistan to make in the Cabinet of Ministers offers on transfer into the deposit account of customs authorities of customs duty and excise tax on the excise goods transported through customs area of the Republic of Uzbekistan according to the procedure of the international transit, with return of the specified amounts after commodity exportation from the republic territory.

5. To the Ministry of Justice of the Republic of Uzbekistan in two weeks to make the offers on changes and amendments in the current legislation following from this Decree.

6. To impose control over the implementation of this Decree on the Cabinet of Ministers of the Republic of Uzbekistan.

 

President

Republic of Uzbekistan I. Karimov

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