The Ministry of Economy and Finance and the Tax Committee's "Regulation on the Procedure for Applying Excise Marks to Tobacco Products and Alcoholic Beverages in the Republic of Uzbekistan" decision was adopted.
The instruction defines the procedure for issuing, recording, storing, and returning excise marks for tobacco products and alcoholic beverages.
Manufacturing enterprises of tobacco products and alcoholic beverages marked with excise marks shall apply to the "State Sign" state unitary enterprise for purchasing excise marks in accordance with this form through a purchase order.
Importers apply to the territorial bodies of the Customs Committee with an order form established.
The following excise goods are not mandatory to be marked:
- being exported outside the republic;
- being brought into the territory of the republic for duty-free shops;
- being brought for conducting exhibitions with the permission of the Cabinet of Ministers;
- being brought into and intended to be taken out of Uzbekistan for international transit;
- being brought in by individuals within the limits of established excise-free norms.
The document has been published in the national database of legal documents and came into force on November 1st.
