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

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

1. Prohibit 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:

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