ADMINISTRATIVE DIRECTION NO. 2000/1
22 January 2000
The Special Representative of the Secretary-General,
Pursuant to the authority given to him under UNMIK Regulation No. 2000/2 of 22 January 2000 on Excise Taxes in Kosovo,
Hereby gives the following Administrative Direction:
1.1 Excise taxes shall not be levied on the following:
(a) Raw and auxiliary materials, that otherwise would be subject to excise taxes, imported into Kosovo by persons holding a license issued by the UNMIK Customs Service authorizing such importation, where such materials are to be used in the manufacture of goods for export;
(b) Goods which the Director-General of the UNMIK Customs Service determines are to be used exclusively for humanitarian purposes and are not to be offered for sale for consumption in Kosovo; and
(c) Such other goods as the Special Representative of the Secretary-General shall specify for exemption by administrative direction subject to such conditions as he or she thinks fit.
1.2 Excise taxes shall not be payable by the following:
(a) Foreign diplomatic and consular missions;
(b) The United Nations or any of its organs including UNMIK, the specialized agencies of the United Nations, KFOR, international inter-governmental organizations and government agencies on goods used for official purposes;
(c) Contractors to UNMIK, the specialized agencies of the United Nations and KFOR importing goods to be used exclusively by those contractors in connection with the performance of contracts for UNMIK, the specialized agencies of the United Nations or KFOR;
(d) Registered non-governmental organizations with public benefit status as defined in UNMIK Regulation No. 1999/22 of 15 November 1999 on the following goods used exclusively by the non-governmental organization to fulfill its public benefit purposes: gasoline, kerosene, diesel, ethanol, mobile phones, satellite dishes, televisions and video cassette recorders; and
(e) Such other organizations or entities as the Special Representative of the Secretary-General shall specify for exemption by administrative direction subject to such conditions as he or she thinks fit.
Excise taxes shall be assessed, levied and collected as follows:
(a) For imported goods: at authorized international border crossing points and at inland clearance depots; and
(b) For other goods entering Kosovo or goods produced in Kosovo: at excise tax collection offices and places of production.
Instructions on excise taxes procedures and offences shall be issued consistent with the applicable law.
The present administrative direction shall enter into force on 22 January 2000.
Special Representative of the Secretary-General