of January 8, 1996 No. 9
About approval of the Regulations on procedure for application of excise stamps in the Kyrgyz Republic on production, import and realization of tobacco products and alcoholic beverages
In pursuance of Item 5 of the Order of the Government of the Kyrgyz Republic of December 27, 1995 "About introduction of application of excise stamps on production, import and realization of tobacco products and alcoholic beverages in the Kyrgyz Republic" the Government of the Kyrgyz Republic decides No. 571:
1. Approve enclosed Regulations on procedure for application of excise stamps in the Kyrgyz Republic on production, import and realization of tobacco products and alcoholic beverages.
2. To the Ministry of Finance of the Kyrgyz Republic, State tax authorities under the Ministry of Finance of the Kyrgyz Republic and to the business entities irrespective of patterns of ownership performing production, import and realization of tobacco products and alcoholic beverages in the territory of the Kyrgyz Republic strictly to be guided by the Provision approved by this Resolution.
3. To impose control over the implementation of this Resolution on the State tax authorities under the Ministry of Finance of the Kyrgyz Republic.
Prime Minister
A. Dzhumagulov
Approved by the Order of the Government of the Kyrgyz Republic of January 8, 1996 No. 9
1. This Provision determines procedure for realization of excise stamps, designation by them of alcoholic beverages and tobacco products, and also application of such brands in the territory of the Kyrgyz Republic.
2. And to physical persons (further - business entities) import to the territory of the Kyrgyz Republic, transportation, storage, acceptance to the commission and consignment for realization of alcoholic beverages and tobacco products on which there are no excise stamps of the established sample is forbidden to business entities irrespective of patterns of ownership in the territory of the Kyrgyz Republic production and realization of alcoholic beverages and tobacco products without designation by excise stamps, and also.
3. The alcoholic beverages and tobacco products made for the purpose of export out of limits of the Kyrgyz Republic are not subject to marking by excise stamps.
4. Availability of excise stamp on bottle (packaging) or on other container in which alcoholic beverages are poured and on pack of tobacco products is one of the bases for import and realization to consumers, transportations on the territory of the Kyrgyz Republic (except the international transit) and storages (except storage by the producer before marking of products according to engineering procedure or storages for export from the territory of the Kyrgyz Republic).
5. The alcoholic beverages and tobacco products which are not designated by excise stamps which are stored by business entities (except the goods intended for export out of limits of the territory of the Kyrgyz Republic) are recognized as intended for realization in the territory of the Kyrgyz Republic and are subject to temporary withdrawal according to Items 27 and 28 of this provision.
6. Marking of alcoholic beverages and tobacco products is performed by method and in such place that the brand was broken off during raskuporka (disclosure) of bottle or other container, pack.
When drawing brands the glue which is not allowing to remove brand from goods without its damage shall be used.
Since February 1, 1997 on the tobacco products having extra cellophane packing on pack, the sticker of excise stamps is made without fail under cellophane packaging.
7. The marking of alcoholic beverages and tobacco products which is not corresponding to Item 6 of this provision is not allowed. The alcoholic beverages and tobacco products marked with variation from requirements of this provision are considered as unmarked.
8. 2 this provision of the requirement specified in Item do not extend to the alcoholic beverages and tobacco products imported (sent) by citizens on the territory of the Kyrgyz Republic within the regulations established by the legislation of the Kyrgyz Republic for customs free import of these types of goods.
9. Importers of raw materials for production of alcoholic beverages and tobacco products (including to be provided raw materials) register in the State tax authorities of the Kyrgyz Republic (further - the State tax authorities) amount of the imported raw materials, make preliminary recalculation of raw materials on finished goods and in case of its further realization in the territory of the Kyrgyz Republic perform the order of excise stamps.
The state tax authorities issue to the importer of raw materials the certificate of the made registration. The specified reference is submitted to customs authorities for customs clearance of goods.
10. Realization in the territory of the Kyrgyz Republic of the alcoholic beverages and tobacco products (including on goods exchange basis or with raw materials supplied by the customer use) made in the territory of the Kyrgyz Republic for export and not designated by excise stamps is forbidden.
11. Excise stamps are produced by request of the State tax authorities and are implemented by the state tax authorities of areas and Bishkek through bank system of the Kyrgyz Republic.
12. The term of issue of excise stamps is determined by the agreement between State tax authorities and the buyer, but shall not exceed 3 working days from day of representation by the buyer of brands of the documents provided in Item 19 of this provision.
The state tax authorities control timeliness of representation by buyers of brands of calculations and other documents for calculation of the excise tax, record and constitute arrival reports of the amounts of the excise tax.
13. The acquired excise stamps are used by buyers of brands - producers of alcoholic beverages and tobacco products directly in production process for marking implementation. Buyers of brands are importers of alcoholic beverages and tobacco products give the acquired brands for use in the course of order fulfillment to producers (suppliers) of the specified products.
14. The unmarked excise goods imported into the Kyrgyz Republic after January 15, 1996 are subject to obligatory marking on excise terminals, except for tobacco products which have cellophane covering and are imported into the Kyrgyz Republic since February 1, 1997. Maintenance of the goods which are subject to marking to excise terminals is performed by employees of the State customs inspection or the State tax authorities under the Ministry of Finance of the Kyrgyz Republic.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.