REGULATION NO. 2000/35

June 16, 2000

UNMIK/REG/2000/35

AMENDING UNMIK REGULATION NO. 2000/2, AS AMENDED, ON EXCISE TAXES IN KOSOVO

The Special Representative of the Secretary-General,

Pursuant to the authority given to him under United Nations Security Council resolution 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, as amended, on the Authority of the Interim Administration in Kosovo,

Having promulgated UNMIK Regulation No. 2000/2 of 22 January 2000 on Excise Taxes in Kosovo and UNMIK Regulation No 2000/26 amending UNMIK Regulation 2000/2 of 27 April 2000,

Whereas section 2.2 of UNMIK Regulation No. 2000/2, as amended, provides that the goods subject to excise taxes and the applicable excise tax rates are set out in Annex A thereof,

For the purpose of amending Annex A to UNMIK Regulation No. 2000/2, as amended,

Hereby promulgates the following:

Section 1
Amendment

Annex A to UNMIK Regulation No. 2000/2, as amended, shall be replaced by Annex A to the present regulation to add motor cars and defined motor vehicles.

Section 2
Entry into Force


The present regulation shall enter into force on 16 June 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 25%

Gasoline
2710001110; 1120; 1190
Ad valorem 50 %

Diesel for motor engines (D1 +D2)
2710003100
Ad valorem 50 %

Heating Oil
2710004100; 271004900
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 %

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars

8703

Ad valorem 20% +

DM 1000 each