UNMIK/REG/2000/56

6 October 2000

REGULATION NO. 2000/56

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 Regulations No. 2000/26 of 27 April 2000 and No. 2000/35 of 16 June 2000 amending UNMIK Regulation No. 2000/2,

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.

Section 2

Entry into Force

The present regulation shall enter into force on 1 November 2000.

Bernard Kouchner

Special Representative of the Secretary-General

ANNEX A

GOODS SUBJECT TO EXCISE TAXES AND RATES

Description of goods
Code in Harmonized System
Tax Rate

Coffee
0901
Ad valorem 30%

Soft drinks
2202
Ad valorem 10 %

Beer made from malt
2203
DM 0.3 per liter

Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 20.09

Vermouth and other wine or fresh grapes flavoured with plants or aromatic substances
2204, 2205
DM 0.4 per liter

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206
DM 0.3 per liter

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher
2207
DM 2 per liter of alcohol

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% ; spirits, liqueurs and other spirituous beverages
2208
DM 2 per liter of alcohol

Cigarettes
2402
DM 4 per 1000 cigarettes

Cigars, cigarillos, and

other manufactured tobacco
2402

2403
Ad valorem 50%

Gasoline
2710 00 26, 2710 00 27, 2710 00 29,

2710 00 32, 2710 00 34, 2710 00 36,
30 pfennig per liter *

Gas Oil
2710 00 66, 2710 00 68
25 pfennig per liter *

Diesel for motor engines (D1 +D2)
2710 00 3100
25 pfennig per liter *

Kerosene
2710 00 51, 2710 00 55
25 pfennig per liter *

Heating Oil
2710004100; 271004900
25 pfennig per liter *

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

* This tax rate shall increase by 5 pfennig on 1 January 2001 followed by a further increase of 5 pfennig on 1 April 2001.