RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/TJK/4
27 June 2003
(03-3451)
Working Party on the Accession
of the Republic of TajikistanOriginal:  English
ACCESSION OF THE REPUBLIC OF TAJIKISTAN
Communication from the Republic of Tajikistan
Excise Tax Rates
The Government of the Republic of Tajikistan has submitted the following information
concerning Excise Tax Rates.
_______________WT/ACC/TJK/4
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GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN
RESOLUTION № 153 OF MARCH 31, 2003
DUSHANBE
On setting excise rates on some goods produced in the Republic of Tajikistan and imported to
the territory of the Republic of Tajikistan
In order to implement terms and conditions of the Treaty on creation of the Euroasian economic
community (EurAzES) of October 10, 2000, the Decision of the Interstate Council of the Euroasian
economic community of September 14, 2001 “On further harmonization of excise policy of EurAzES
member states” and in accordance with Art. 216 of the Taxation Code of the Republic of Tajikistan,
the Government of the Republic of Tajikistan decides:
1. To set excise rates on some goods produced in the Republic of Tajikistan and imported to the
territory of the Republic of Tajikistan according to the Annex.
2. To take into account that according to Art. 215 of the Taxation Code of the Republic of
Tajikistan, enterprises and institutions of the country using ethyl alcohol for production of
alcoholic drinks or as samples for analyses or production examination, for scientific research,
for medical purposes (by hospitals and pharmacies), have a right on excise offset (equal to
excise) paid during purchase of ethyl alcohol or on refund of a sum of excise on ethyl alcohol.
3. This resolution shall be brought into effect on May 1, 2003.
4. Ministry of foreign Affairs of the Republic of Tajikistan shall inform in due course the
Secretariat of Integration Committee of the Euroasian Economic Community about adoption
of this resolution.
5. To declare invalid:
- Resolution №533 of the Government of the Republic of Tajikistan of December 1,
2001 “On setting excise rates on some goods produced in the Republic of Tajikistan
and imported to the territory of the Republic of Tajikistan”.
- Resolution №255 of the Government of the Republic of Tajikistan of July 1, 2002
“On changes in the Resolution №533 of the Government of the Republic of Tajikistan
of December 1, 2001 “On setting excise rates on some goods produced in the
Republic of Tajikistan and imported to the territory of the Republic of Tajikistan”.
Chairman
Government of the Republic of Tajikistan E. RahmonovWT/ACC/TJK/4
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EXCISE RATES
On some goods produced in the
Republic of Tajikistan and imported to the Republic of Tajikistan
Merchandise Codes in accordance
with Merchandise Nomenclature forEuroasian economic community
(EurAzES) Foreign Economic
ActivitiesMerchandise Domestic excise rate in % of value
or in Euros per Product Unit
GROUP 22
220300 Malt beer Euros 0.05 per liter
2204 Grape wines, natural wines, including fortified; stum, except for
mentioned in merchandise position 2009;
Except for:Euros 0.07 per liter
2204 10 110 0 Champagne Eu ros 0.50 per liter
2204 10 190 0 Other champagne Euros 0.50 per liter
2204 10 910 0 Asti Spumante Euros 0.20 per liter
2204 10 990 0 other Euros 0.20 per liter
2205 Vermouths and natural grapes wines, other wines with addition of
vegetable and aromatic extracts;Euros 0.07 per liter
2207 Ethyl non-denatured alcohol with alcohol concentration of no less
than 80%; ethyl alcohol and other denatured alcohols of any
concentration;Euros 0.50 per liter
2208 Ethyl non-denatured alcohol with alcohol concentration of no less
than 80%; alcohol liqueurs, liqueurs, and other alcoholic drinks;
Except for:Euros 0.30 per liter
220820120 0 Cognac Euro s 1.20 per liter
220860 Vodka Euros  0.56 per liter
220890 Others: Euros 0.56 per liter
Tajik vodka “Arak”
GROUP 24
2401 Tobacco raw materials and tobacco waste;
Except for: 0
From 2401 Tobacco raw materials and fermented tobacco waste; Euros 0.09 per kg
2402 Cigars, cigars with cut ends, cigarillos (thin cigars), and cigarettes
from tobacco or its substitutes;Euros 0.60 per
1,000 pieces
240220 Filter-tipped cigarettes cont aining tobacco; Euros 0.75 per
1,000 pieces
240220 Cigarettes without filter containing tobacco; Euros 0.34 per
1,000 pieces
2403 Other industrially produced tobacco, “homogenized” or
“restored”; tobacco extracts and essence;10%WT/ACC/TJK/4
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GROUP 27
270900 Raw oil and raw oil products generated from bituminous
minerals:0
2710 Oil and raw oil materials generated from bituminous minerals,
excluding raw materials; products not named anywherecontaining 70% or oil products generated from bituminousminerals, which are the main compounds:
Except for:Euros 40 per ton
Motor gasoline:
2710 11 310 0 aviation gasoline Euros 50 per 1000
liters
2710 11 410 0 with octane level lower than 95 Euros 50 per 1000
liters
2710 11 450 0 with octane level 95 or higher, but no higher than 98 Euros 50 per 1000
liters
2710 11 490 0 with octane level 98 or higher Euros 50 per 1000
liters
2710 11 510 0 with octane level lower than 98 Euros 50 per 1000
liters
2710 11 590 0 with octane level 98 or higher Euros 50 per 1000
liters
2710 11 700 0 jet engine fuel Euros 50 per 1000
liters
2710 11 900 0 light distillates other Euros 50 per 1000
liters
Medium distillates:Kerosene:
2710 19 210 0 jet engine fuel Euros 20 per 1000
kilos
2710 19 250 0 other Euros 20 per 1000
kilos
2710 19 290 0 others Euros 20 per 1000
kilos
Heavy distillates:Gas-oil (diesel fuel):
2710 19 310 0 For specific processing processes Euros 6.6 per 1000
kilos
2710 19 350 0 For chemical transformation in processes except for mentioned in
2710 19 310 0Euros 6.6 per 1000
kilos
2710 19 410 0 With sulfur content of no more than 0.05% Euros 6.6 per 1000
kilos
2710 19 450 0 With sulfur content of more than 0.05% and no more than 0.2% Euros 6.6 per 1000
kilos
2710 19 490 0 With sulfur content of more than 0.2% Euros 6.6 per 1000
kilos
Liquid fuels (black oil fuel):
2710 19 510 0 For specific processing processes 0
2710 19 550 0 For chemical conversion in processes, except for mentioned in
2710 19 510 00
2710 19 610 0 With sulfur content of no more than 1% 0
2710 19 630 0 With sulfur content of more than 1% but no more than 2% 0
2710 19 650 0 With sulfur content of more than 2% but no more than 2.8% 0
2710 19 690 0 With sulfur content of more than 2.8% 0WT/ACC/TJK/4
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GROUP 40
RUBBER AND GOODS
4011 Tires, pneumatic rubber, new:
 Except for:10%
401130 For use in aviation 0
401140 For motorcycles 0
401150 000 0 For bicycles 0
Others with protector with herring-bone pattern or analogous
protectors;0
401199 000 0 Other: 0
4012 Tires, pneumatic rubber new, restored or used; tires, solid or
semi-pneumatic; interchangeable tire protectors and rubber rim
strips;
Except for:10%
Pneumatic rubber tires restored on the territory of the Republic of
Tajikistan5%
401213100 0 For civil aviation 0
401220100 0 For civil aviation 0
GROUP 87
8703 Cars and other motor transport vehicles to carry passengers
(except for vehicles mentioned in merchandise position 8702),
including cargo-passenger vans and racing cars.10%
Comment 1. Goods classification is given in accordance with Merchandise Nomenclature for Euroasian
economic community (EurAzES) Foreign Economic Activities
Comment 2. Excise calculated in Euros is paid in national currency on the exchange rate of the National
bank of Tajikistan on the day of receipt of cargo customs declaration or release of goods.
__________