ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 29, 2022 No. 611

About the Procedure for production and turnover of the excise stamps and the List of excise goods of national production and imported goods which are subject to obligatory marking

According to article 295 of the Tax Code of the Republic of Tajikistan, article 9 of the Law of the Republic of Tajikistan "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and article 57 of the Law of the Republic of Tajikistan "About regulatory legal acts" the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for production and turnover of excise stamps and the List of excise goods of national production and the imported goods which are subject to obligatory marking (appendices 1 and 2).

2. To the Tax Committee under the Government of the Republic of Tajikistan together with the Industry ministry and new technologies of the Republic of Tajikistan, for the purpose of complete accounting of turnover of excise goods (tobacco and alcoholic products), in case of need to organize control posts at the companies making excise goods.

3. Under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan to provide to the Tax Committee execution of this resolution.

4. Recognize invalid the following orders of the Government of the Republic of Tajikistan:

- of June 2, 1997 No. 253 "About introduction of excise stamps on tobacco products and alcoholic products";

- of December 31, 2003 No. 583 "About excise stamps for alcoholic and tobacco products";

- of December 29, 2012 No. 774 "About the List of the excise goods made in the Republic of Tajikistan and imported on the territory the Republic of Tajikistan, marked by excise stamps".

5. Enact this resolution in one month after official publication.

Appendix 1

to the Order of the Government of the Republic of Tajikistan of December 29, 2022 No. 611

Procedure for production and turnover of excise stamps

1. General provisions

1. The procedure for production and turnover of excise stamps (further - the Procedure) establishes procedure for production, acquisition and realization of excise stamps to producers of tobacco and alcoholic products and is developed for the purpose of complete accounting of production of these types of excise goods.

2. The excise stamp is the document of the strict accounting having certain degree of protection and is put into circulation by the Ministry of Finance of the Republic of Tajikistan for accounting and control of separate excise goods of national production and imported goods.

3. Realization of the excise goods which are subject to marking without excise stamps is forbidden. In case of realization of excise goods, without excise stamps, such goods are withdrawn according to the procedure, established by the legislation of the Republic of Tajikistan.

4. Producers and importers of excise goods bear responsibility for marking of excise goods.

5. Customer of excise stamps is the Ministry of Finance of the Republic of Tajikistan.

6. Production of excise stamps on tobacco and alcoholic products is performed based on the contract between the customer and the manufacturer of excise stamps taking into account request of fiscal bodies within the regulations established by the Government of the Republic of Tajikistan, and its expenses are paid for the account of means of the government budget

7. The Ministry of Finance of the Republic of Tajikistan transfers to the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan excise stamps for storage, accounting, realization and control based on delivery note.

8. The Tax Committee in case of the Governments of the Republic of Tajikistan and Customs Service in case of the Government of the Republic of Tajikistan realizes excise stamps to the taxpayers having the corresponding license for production or import of tobacco and alcoholic products.

9. Marking of the made and imported excise goods is made by producers and importers before exposure to sale of excise goods and import of excise goods to customs area of the Republic of Tajikistan.

10. Disposable nature of use has excise stamps, and their reuse is forbidden.

11. The imported excise goods (tobacco and alcoholic products) are subject to customs clearance after marking.

12. In case of spoil or loss of excise stamps in activities of producers and importers of excise goods, the excise tax is paid in volume of the list of excise goods, marking subjects.

13. Calculation of the excise tax on the spoiled or lost excise stamps is made proceeding from the established rates of the excise tax to amount of each unit of the container or packaging specified on brand.

14. In case of absence on excise stamp of designation of amount of unit of reservoir (packaging), calculation of the excise tax on the spoiled or lost excise stamps is made taking into account from the greatest amount of unit of reservoir (packaging) of excise goods during the tax period preceding the period of spoil, loss of excise stamps.

15. In case of spoil or loss of excise stamps, the excise is not paid in the following cases:

- in case of emergency situations, taking into account submission to tax and customs authorities of the conclusion of authorized state body about emergency situations or the conclusion (act) of independent examination and the act of customs examination;

- transfers of the spoiled excise stamps to tax authorities based on the act for write-off or destruction.

16. Marking of excise goods is not obligatory in the following cases:

- when exporting excise goods from the territory of the Republic of Tajikistan under customs regime "Export";

- import by subjects of duty-free trade to the territory of the Republic of Tajikistan of excise goods under customs regime "Duty-free trade";

- movement of excise goods through customs area of the Republic of Tajikistan under customs regime "The international customs transit";

- import of alcoholic and tobacco products to the territory of the Republic of Tajikistan by physical person is more senior than 21 years within the regulations established by the legislation of the Republic of Tajikistan.

2. Cost of excise stamps

17. Excise stamps are implemented to producers and importers of excise goods at the following prices:

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