UNITED NATIONS United Nations Interim Administration Mission in Kosovo UNMIK NATIONS UNIES Mission d Administration Intérimaire des Nations Unies au Kosovo UNMIK/REG/2006/8 28 February 2006 REGULATION NO. 2006/8 AMENDING UNMIK REGULATION NO. 2005/32 ON THE EXCISE TAX CODE OF 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. 2005/32 of 21 June 2005, on the Excise Tax Code of Kosovo, Having consulted with the Economic and Fiscal Council, For the purpose of amending Annex A to UNMIK Regulation No. 2005/32, in order to add to the products that are subject to excise tax instant coffee and coffee substitutes, to make the rates of excise tax on coffee, coffee substitutes and soft drinks specific, rather than ad valorem, to amend the rates of excise tax on alcoholic products to provide for a single rate, to make provision for special rates of excise tax for small producers of alcoholic products, to establish a method of determination of quantities and strengths of alcoholic products, as well as to exempt from excise tax technical oils that are not to be used as fuel for an engine, Hereby promulgates the following:
2 Section 1 Amendment As of the date on which the present Regulation enters into force, Annex A to UNMIK Regulation No. 2005/32 of 21 June 2005 on the Excise Tax Code of Kosovo shall be replaced by Annex A to the present Regulation. Section 2 Special Rates of Excise Tax for Initial and Small Production of Alcoholic Products produced in Kosovo 2.1 Where a person produces in Kosovo not more than 100 litres (1 hectolitre) of 100% alcohol in a calendar year in the alcoholic products listed in Annex B to the present Regulation, those products shall, on their release for consumption in Kosovo, be subject to excise tax at a nil rate; and 2.2 Where a person produces in Kosovo more than 100 litres (1 hectolitre) of 100% alcohol but not more than 1100 litres (11 hectolitres) in a calendar year in the alcoholic products listed in Annex B to the present Regulation those products shall, on their release for consumption in Kosovo, be subject to excise tax at the rate of; and (a) for the first 100 litres (1 hectolitre) of 100% alcohol, at a nil rate; (b) for the excess over 100 litres (1 hectolitre) but not more than 1100 litres (11 hectolitres), at the rate of 100.00 euro per hectolitre of absolute alcohol at 100% volume at 20 o C. 2.3 Where a person produces in Kosovo more than 1100 litres (11 hectolitres) of 100% alcohol in a calendar year in the alcoholic products listed in Annex B to the present Regulation those products shall, on their release for consumption in Kosovo, be subject to excise tax at the rate of: (a) for the first 100 litres (1 hectolitre) of 100% alcohol, at a nil rate; (b) for the excess over 100 litres (1 hectolitre) but not more than 1100 litres (11 hectolitres), at the rate of 100.00 euro per hectolitre of absolute alcohol at 100% volume at 20 o C; and (c) for the amount in excess of 1100 litres (11 hectolitres), at the rate set out in Annex A to the present Regulation.
3 2.4 For the purposes of this section, goods shall be regarded as having been produced in Kosovo where, if they had been imported into Kosovo, they would qualify as originating in Kosovo under section 11 of UNMIK Regulation No. 2004/1 of 30 January 2004 on the Customs Code of Kosovo. Section 3 Determination of Quantities and Strength of Alcoholic Products Unless the contrary is proved: (a) the quantity of and amount of alcohol in any alcoholic product shall be deemed to be as shown on any label attached to or printed on the container containing the alcoholic product; and (b) where no quantity or amount of alcohol is shown on any label attached to or printed on the container containing the alcoholic product, the quantity and amount of 100% alcohol shall be deemed to be as set out in Annex C to the present Regulation. Section 4 Entry into Force The present Regulation shall enter into force on 1 April 2006. Søren Jessen-Petersen Special Representative of the Secretary-General
4 ANNEX A GOODS SUBJECT TO EXCISE TAXES AND RATES Description Code Coffee, not roasted 0901 1100 0.30 /kg 0901 1200 Coffee, roasted 0901 2100 0,60 /kg 0901 2200 Coffee substitutes containing coffee 0901 9090 1,00 /kg Extracts, essences and concentrates of coffee, and preparations with a basis of 2101 11 1,00 /kg these extracts, essences or concentrates or with a basis of coffee 2101 12 Roasted chicory and other roasted coffee substitutes, and extracts, essences 2101 30 1,00 /kg and concentrates thereof Waters, including mineral waters and aerated waters, containing added sugar 2202 0,045 /L or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Beer made from malt 2203 300 /Hl abs.alc.100%vol at 20 o C (1) Wine of fresh grapes, including fortified wines; grape must other than that of 2204 300 /Hl abs.alc.100%vol at 20 o C (1) heading 2009 Vermouth and other wine of fresh grapes flavoured with plants or aromatic 2205 300 /Hl abs.alc.100%vol at 20 o C (1) substances Other fermented beverages (for example, cider, perry, mead); mixtures of 2206 300 /Hl abs.alc.100%vol at 20 o C (1) fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or 2207 300 /Hl abs.alc.100%vol at 20 o C (1) higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 2208 300 /Hl abs.alc.100%vol at 20 o C (1) % vol; spirits, liqueurs and other spirituous beverages Cigars, cheroots and cigarillos, containing tobacco 2402 1000 1,00 per conventional unit (2) Cigarettes containing tobacco 2402 20 17,00 per conventional unit (2) Other manufactured tobacco and manufactured tobacco substitutes; 2403 17,00 per conventional unit (2) "homogenized" or "reconstituted" tobacco; tobacco extracts and essences Oils and other products of the distillation of high temperature coal tar; similar 2707 0,275 /L products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents Petroleum oils and oils obtained from bituminous minerals, other than crude; 2710 11 and 2710 19 0,275 /L preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, with the exception of: (a) motor spirit, spirit type jet fuel and other light oils (codes 2710 1131 to 2710 1190); (b) fuel oils (mazut) under codes ex2710 1951 to ex2710 1969 used by district heating facilities for heating purposes and by persons and entities for manufacturing purposes; (c) motor oils, compressor lube oils, turbine oils (code ex2710 1981), in immediate packings or containers of a net content not exceeding 220 litres; (d) liquids for hydraulic purposes (code ex 2710 1983), in immediate packings or containers of a net content not exceeding 220 litres; (e) gear oils and redactor oils (code ex 2710 1987), in immediate packings or containers of a net content not exceeding 220 litres; and (f) other lubricating oils and other oils (within code ex2710 1999), in immediate packings or containers of a net content not exceeding 220 litres Motor spirit, spirit type jet fuel and other light oils 2710 1131 to 2710 1190 0,30 /L Acyclic hydrocarbons 2901 0,275 /L Cyclic hydrocarbons 2902 0,275 /L Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity 3811 0,275 /L improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils Organic composite solvents and thinners, not elsewhere specified or included; 3814 0,275 /L prepared paint or varnish thinners Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 3817 0,275 /L heading 2707 or 2902 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars 8703 500 for each (1) For special rates for goods produced in Kosovo, see section 3 of the present Regulation. (2) The definition of a conventional unit for these items is contained in section 1 of UNMIK Regulation No. 2003/23, of 25 June 2003, on Excise Taxes on Tobacco Products in Kosovo. Rate
5 ANNEX B ALCOHOLIC PRODUCTS PRODUCED IN KOSOVO WHICH ARE SUBJECT TO SPECIAL RATES OF EXCISE TAX FOR INITIAL AND SMALL PRODUCTION Description Code Beer made from malt 2203 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 2204 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205 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 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages 2206 2208 ANNEX C QUANTITIES AND AMOUNTS OF ALCOHOL Description Code Deemed Quantity Deemed Alcoholic Strength Beer made from malt 2203 33.3cl 5% by volume of Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 2204 75cl 12.5% by volume of Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205 70cl 20% by volume of 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 75cl 5% by volume of Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages 2208 1 litre 40% by volume of