UNITED NATIONS

United Nations Interim

Administration Mission in

Kosovo

 

 

   UNMIK


NATIONS UNIES

Mission d’Administration

Intérimaire des Nations Unies au

Kosovo

 

 

REGULATION NO. 2000/2

 

UUNMIK/REG/2000/2

22 January 2000

 

_________________________________________________________________________________

 

REGULATION NO. 2000/2

 

ON EXCISE TAXES IN KOSOVO

 

 

The Special Representative of the Secretary-General,

 

Pursuant to the authority given to him under United Nations Security Council rResolution 1244 (1999) of 10 June 1999,

 

Taking into account United Nations Interim Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999 on the Authority of the Interim Administration in Kosovo and UNMIK Regulation No. 1999/16 of 6 November 1999 on the Central Fiscal Authority and Other Related Matters,

 

For the purpose of reforming excise taxes in Kosovo,

 

Hereby promulgates the following:

 

 

Section 1

 

DEFINITION

 

For the purposes of the present regulation excise taxes are defined as taxes levied on designated goods sold for consumption in Kosovo.

 

 

Section 2

EXCISE TAXES

 

2.1       For the purpose of calculating excise taxes, the taxable value of goods shall consist of their total customs value assessed in accordance with international practice, plus customs duties if applicable, or their value calculated from the retail price.

 

2.2       The goods subject to excise taxes and the applicable excise tax rates are set out in Annex A to the present regulation.   

 

 

 

Section 3

EXEMPTIONS

 

By administrative direction, the Special Representative of the Secretary-General may exempt categories of goods from excise taxes and may exempt defined persons and entities from payment of excise taxes.

 

 

 

 

 

Section 4

ALLOCATION OF REVENUES

 

The revenues derived from excise taxes shall be deposited in the Kosovo Consolidated Fund. 

 

 

Section 5

ADMINISTRATIVE ARRANGEMENTS

 

5.1       The present regulation shall be implemented under the overall authority and supervision of UNMIK by customs officials, tax officials, police and security forces and any other authority designated by the Special Representative of the Secretary-General.

 

5.2       The Special Representative of the Secretary-General shall specify by administrative direction the locations where excise taxes shall be assessed, levied and collected. 

 

 

Section 6

IMPLEMENTATION

 

The Special Representative of the Secretary-General may issue administrative directions in connection with the implementation of the present regulation.

 

 

Section 7

APPLICABLE LAW

 

The present regulation shall supersede any other provision in the applicable law relating to excise taxes which is inconsistent with it.

 

 

Section 8

ENTRY INTO FORCE

 

The present regulation shall enter into force on 22 January 2000.

 

 

 

 

 

 

 

                     Bernard Kouchner

           Special Representative of the Secretary-General

===================================

 

 

 

 

 

 

 

 

 

 

ANNEX A

GOODS SUBJECT TO EXCISE TAXES AND APPLICABLE RATES

 

Description of goods

Code in Harmonized System

Tax Rate

 

Coffee

 

0901

 

Ad valorem 30 %

 

Soft drinks

2202

Ad valorem 10 %

 

Beer

2203

Ad valorem 20 %

 

Wines

2204;, 2205;, 2206

Ad valorem 20 %

 

Ethyl alcohol

2207

Ad valorem 50 %

 

Spirits, liqueurs, and other spirituous beverages

 

2208

 

Ad valorem 50 %

 

Cigarettes, cigars and cigarillos

 

2402

 

Ad valorem 25 %

 

 

Other manufactured tobacco

 

2403

         Ad valorem 225 %

 

Gasoline

2710001110; 1120; 1190

Ad valorem 50 %

 

Diesel for motor engines (D1 + D2)

 

2710003100

 

Ad valorem 50 %

 

Kerosene

2710001900; 2110; 2120; 2190

Ad valorem 50 %

 

Mobile phones

851719

Ad valorem 15 %

 

VCR

8521

Ad valorem 15 %

 

TV sets

8528

Ad valorem 15 %

 

Satellite dishes

85291031

Ad valorem 15 %