of December 20, 1996 No. 527
On regulation of production, storage, import and realization of alcoholic beverages, ethyl (food) alcohol and tobacco products
Recently discrepancy to sanitary and hygienic regulations of some types of the alcoholic beverages and tobacco products made in the Azerbaijan Republic and imported from foreign countries broad realization of such low-quality goods became threat source for health of the population, created serious difficulties to development of the wine and tobacco industry of the country.
For the purpose of ensuring protection of health of the population and barrier of the domestic market from low-quality products, prevention of cases of tax avoidance, illegal production and smuggling, and also strengthening of the state control in this area, I decide:
1. Apply state regulation of production, storage, import and realization of alcoholic beverages, ethyl (food) alcohol and tobacco products in the Azerbaijan Republic irrespective of pattern of ownership.
Determine that:
- No. 1092 is cancelled according to the Presidential decree of the Azerbaijan Republic of 07.11.2016
- No. 1092 is cancelled according to the Presidential decree of the Republic of 07.11.2016
- sale of ethyl (food) alcohol, alcoholic beverages and tobacco products of all types is performed according to the procedure, established by the Cabinet of Ministers of the Azerbaijan Republic.
2. For the purpose of prevention of production in the Azerbaijan Republic of low-quality alcoholic beverages, ethyl (food) alcohol and tobacco products and their import to the country, production and import of such products to perform only on the basis of application of excise stamps.
- Assign to the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic the order, sale and accounting of excise stamps.
Control of turnover of excise stamps is exercised by the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic.
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