of August 14, 1996 No. 285
About procedure for introduction in the territory of the Republic of Uzbekistan of excise stamps on tobacco products and alcoholic beverages
Due to the introduction since October 1, 1996 on the tobacco products and alcoholic beverages made in the Republic of Uzbekistan and imported on its territory (except beer) obligatory marking by excise stamps and prohibition of their realization without availability of excise stamps the Cabinet of Ministers decides:
1. Approve Regulations on procedure for application of excise stamps in the Republic of Uzbekistan on the imported and made tobacco products and alcoholic beverages, and also the sizes of rates of the excise tax according to appendix No. 1
2. Determine that:
responsibility for marking of tobacco products and alcoholic beverages is assigned to producers and importers of the marked excise goods;
realization of tobacco products and alcoholic beverages through wholesale or retail network without availability on them excise stamps is considered as abuse of regulations of trade with the subsequent application of measures according to the current legislation;
physical persons are allowed to import in non-commercial purposes without payment of the excise tax alcoholic beverages - to 2 liters, cigarette to 10 packs, cigarette - to 10 packs.
At the same time from the tobacco products made in the Republic of Uzbekistan and delivered on its territory excise stamps only filtered cigarettes or without filter, cigarette, cigarillo (cigarette), bidet, kretek are subject to obligatory marking.
3. To the associations, concerns, associations, the companies and the organizations making or importing tobacco products and alcoholic beverages (including trading) to provide:
inventory count of remaining balance of tobacco products and alcoholic beverages regarding their marking by excise stamps till October 1, 1996;
implementation of the relevant activities for sale, since October 1, 1996, the specified goods only with the pasted excise stamps according to requirements of standards.
4. Excluded
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