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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of January 8, 2001 No. 10

About approval of Rules of application of excise stamps to excise goods, including import goods

(as amended on 23-08-2016)

For the purpose of ensuring execution of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this law" of August 30, 2000 the No. 393 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of application of excise stamps to excise goods, including import goods" (are applied).

2. Subitem 4.2.3 of Item 4.2 "Rules of application of excise stamps to excise goods, including import goods" becomes effective since May 1, 2001.

3. Before the date of entry into force of subitem 4.2.3 of Item 4.2 "Rules of application of excise stamps to excise goods, including import goods" to apply excise stamps to beer products "alcoholic beverages".

4. This resolution becomes effective since January 1, 2001.

Prime Minister of the Azerbaijan Republic

A. Rasi-Zade

Approved by the Resolution the Cabinet of Ministers of the Azerbaijan Republic of January 8, 2001 No. 10

Rules of application of excise stamps to excise goods, including import goods

1. General provision

These rules are prepared according to the Tax code of the Azerbaijan Republic and establish subjects to marking by excise stamps goods from the excise goods noted in the Tax code of the Azerbaijan Republic, and the rule of application to these goods of excise stamps.

2. The goods which are subject to marking by excise stamps

2.1. From the excise goods noted in the Tax code of the Azerbaijan Republic the following goods are subject to marking by excise stamps (except goods in unpacked type):

2.1.1. drinking alcohol;

2.1.2. all types of alcoholic drinks;

2.1.3. beer;

2.1.4. tobacco products.

3. General requirements to excise stamps

3.1. On excise stamps, applied to the goods which are subject to marking the following shall be reflected:

3.1.1. symbols of the Azerbaijan Republic;

3.1.2. series;

3.1.3. sequence number;

3.1.4. appointment ("internal production", "import" or "confiscation");

3.1.5. type ("ethyl (food) alcohol", "alcoholic beverages", "beer", "tobacco products").

3.2. Sequence numbers of the excise stamps having the same series shall not repeat, colors of the excise stamps intended for "internal production", "import" or "confiscation" shall differ from each other.

4. Application of excise stamps

4.1. To the goods specified in Item 2 of these rules which are subject to marking which are made in the territory of the Azerbaijan Republic and are imported on the territory of the country, and also are confiscated by the relevant state bodies (further - "the goods which are subject to marking"), excise stamps shall be applied as it is specified in these rules.

4.2. Depending on types of the these rules of the goods which are subject to marking specified in Item 2 the following excise stamps are applied:

4.2.1. to drinking alcohol - excise stamp "ethyl (food) alcohol";

4.2.2. to all types of spirits drinks - excise stamp "alcoholic beverages";

4.2.3. to beer - excise stamp "beer";

4.2.4. to tobacco products - excise stamp "tobacco product".

4.3. The excise stamps applied to the goods made in the territory of the Azerbaijan Republic which are subject to marking are pasted in production site of these goods by their producers.

4.4. The excise stamps applied to the goods imported on the territory of the Azerbaijan Republic which are subject to marking (except beer), are pasted by producers of these goods or the subject performing intermediary activities in case of their realization outside the Azerbaijan Republic.

4.5. Export from the territory of the country and return of the excise stamps applied to the goods imported on the territory of the Azerbaijan Republic which are subject to marking is drawn up by customs authorities. Application of customs fees is performed according to the existing legislation.

4.6. The excise stamps applied to the beer imported on the territory of the Azerbaijan Republic are pasted in customs check points of the Azerbaijan Republic by person importing these goods under control of customs officers.

4.7. Excise stamps are pasted under transparent cellophane film (if it is provided in production) (except the goods which are subject to marking, confiscated by the relevant state bodies). When opening products for use these brands shall come to condition, unsuitable for reuse.

4.8. When gluing excise stamps on goods their details shall be clearly visible, brands shall not be removed and the possibility of their department in the future from goods without damage shall be excluded.

4.9. On bottles of alcoholic drinks, drinking alcohol and beer (except for excise stamps which are pasted on bottle cover for beer) the excise stamp is pasted on bottle so that one part of brand got sideways on bottle neck, and other part on top surface of cover.

To paste excise stamp on the beer cover, producers of beer having the equipment paste such brands on bottle cover surface with beer.

4.10. On tobacco products the excise stamp is pasted depending on box as follows:

4.10.1. if the box of tobacco product firm, excise stamp be pasted on the back party and cover part of cover sideways;

4.10.2. if the box of tobacco product soft, excise stamp be pasted on the central part of its upper part and part of both parties.

5. Responsibility

5.1. Responsibility for not marking by excise stamps of products made in the territory of the Azerbaijan Republic and imported on the territory of the country which is subject to marking is born respectively by internal producers and importers, and for realization of such products without excise brand - the implementing her faces.

5.2. The persons giving excise stamps to other persons, illegally acquiring and using them which are counterfeiting, using counterfeit excise stamps and not following these rules bear responsibility according to the existing legislation of the Azerbaijan Republic.

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