Table of content
“ Ports Rules ”: includes this law and any other law issues related to customs and any declaration, law, regulation or resolution issued by any law relating to customs at any place in the Republic.
"Customs Tax" refers to any tax levied the borders of the Republic and the open borders of the sea, the east and the sky.
"Safe" everything including utensils, commercial items, and livestock.
"Officer": refers to an officer from the customs department.
“ The best officer ”: refers to any officer whose rights or may be obliged to perform or perform the said action.
"Port" refers to any area where the Head of the Department named as an open space.
"Republic": refers to the Federal Republic of Somalia and includes the entire territory of the Republic and the waters under it a fictitious line parallel to the shores or the upper reaches of the Republic's sea that appear above the ground during normal spring waves and a distance of six miles ( nautical miles)
1. Port taxes shall be levied on goods and livestock imported into the Republic or exported.
There should be an opening department headed by a director in charge of the Ministry of Finance.
Every public servant who works in a port shall be subject to the head of the customs department.
1. custom duty can be specific and value-based and may be imposed, and may be will annul looga tax law change was approved by both Houses of the Federal Parliament.
1. If the tax rate is changed, the tax rate on each item will be the applicable value at the time of payment.
1. The duty to pay the customs duty shall include the other debts owed to the goods, and the collection shall be the responsibility of the customs authorities, and such payment shall take place before the goods are removed from the port.
1. Any person who is the owner of a product responsible for one of the purposes of this Act shall be personally responsible for paying the property tax which must be paid on the goods and shall be obliged to perform all activities related to the goods. the landlord is required by law to do so but there is nothing in this law that makes the landlord responsible for any liability.
1. Any person designated by a person to represent him in any matter relating to any object in accordance with the purposes of this Act, any action taken by the agent shall be the responsibility of the person entrusted to him, and may result in a fine in the same manner as and the person himself committed the act, but will not be sentenced to prison until the person admits to having ordered the crime, and nothing in this case precludes the agent from being charged with a crime.
1. After a regular search of the port, it is prohibited to board or inspect a plane or ship from a foreign country, unless the appropriate officer suspects that the aircraft or ship is carrying goods in accordance with the laws of the country. does not allow entry into the Country.
1. Days and working hours shall be regulated by regulations. The appropriate officer may grant a request from the public requesting to be served outside of designated hours in accordance with regulations and payment of fees.
1. In the event of a dispute regarding the valuation or classification of goods, the importer, the exporter, or the exporter or agent shall deposit the tax amount requested by the customs authority and that amount shall be deemed to be due. , unless within a period of two months the competent court has made a different decision, after a request from the depositor or his agent.
The Head of the Ports Department may authorize any individual to import goods of any kind without paying tax after he or she is satisfied that such goods are being imported temporarily and not in accordance with selling. Such consent must comply with the following conditions:
That the goods be re-exported within three months from the date of authorization;
That the person being granted permission to pay the amount of tax money for such goods shall be deposited or secured as directed by the Head of the Department.
The Head of the Department when he has sufficient reason may extend the period of re-export
1. Goods may be temporarily exported within a period of three months, with the Head of Department may extend the time upon receipt of sufficient cause.
1. The Minister may issue a decree stating that any goods specified in the decree may not be temporarily imported in accordance with Article 12, or not temporarily exported in accordance with Article 13.
1. Without prejudice to the other provisions of this Law, vehicles may be imported temporarily in accordance with the provisions of any international treaty to which the Republic is a party.
1. If there are prohibited or restricted items, special conditions may apply. Failure to comply with the conditions for the temporary importation or exportation will result in legal action.
If goods are subject to tax and are legally allowed to be imported at a lower tax rate than usual, or tax exemptions are used for a specific purpose or used exclusively by a public official, and if such goods may be used for any other purpose or in violation of the private permission or used by another person, such goods shall be confiscated until the due tax is paid in full, and any person involved in the use of such goods shall be charged. punishable by law.
Such goods may be sold, transferred or used for other purposes if the tax assessed is due to the goods in accordance with the value at the time of sale, transfer or use, that tax must be paid by the port department.
The importer shall import or certify the goods in accordance with this Article, to the satisfaction of the Head of the Department, upon request. If Failure to bring such items or evidence can not be imposed punishment for rules in relation to the illegal entry.
1. If an agreement is reached regarding the sale or delivery of taxable goods, the value of the tax changes before the goods are delivered, unless there is a clear indication of an alternative, the price to be paid must be adjusted. changes in taxes.
He gets into his or her hands or in any way involved in carrying,
providing, storing, concealing or otherwise dealing with goods with the intent of defrauding the Port Authority of any tax due, or
Knowingly engaging in any form of fraudulent evasion of taxes or permits and restrictions related to the importation, importation, storage, delivery, disposal, shipment and export of goods, or
He, an airplane, ship, other vehicle or goods may be confiscated in accordance with the rules of the port by deliberately engaging in the act or duty of non-compliance to make it confiscated. You will be charged with smuggling and any convicted felony will result in a penalty of not less than three times or more than ten times the tax on the goods and all confiscated goods will be confiscated. galey.
Any such person can be arrested by any police officer. If he is not released on bail, he must be brought before a competent court within forty-eight hours, not including the travel time where he was detained until the court.
1. If a ship or aircraft in the Republic or at sea does not comply with any legal order issued by a government official while they are fleeing, they are chased away, or some items are thrown and damaged by refusing to be seized or destroyed Evidence of smuggling, the ship or aircraft will be confiscated.
If a person engaged in a crime against the laws of the land is armed with a dangerous weapon, if convicted of any crime, he shall be entitled to ten times the tax on goods.
For each offense, they are sentenced to between one and three years in prison.
If such person uses a dangerous weapon with the intent to injure or injure an officer on duty, he shall be liable to the penalty provided for in paragraph 1. aad imprisonment for a term not exceeding ten years.
When any offense under the Penal Code is committed by three or more persons in
co-operation for that purpose, the penalty for such offense shall be not less than double the minimum and each person shall be punished. imprisonment of not more than twelve months or a fine and imprisonment commensurate with the felony.
When a person is convicted of a felony for violating the law of the land and the person has already been convicted of a felony for a felony, the penalty for such a felony shall be at least six times the tax on the goods. Any offense committed by that person after the second offense is punishable by a term of imprisonment of not more than two years.
When a person without a warrant is arrested or arrested for a felony-related offense and not punishable by imprisonment and that person is available at any time while in custody to provide bail, that person may be released on bail.
Before a person is brought before a competent court the bail must be given by the competent Ports Officers. The bail must be at least two-thirds (2/3) of the maximum penalty for the offense.
This article shall not affect the ability of a court or any other party to release a person on bail.
Whenever any type of vehicle is used for an offense specified in the rules of the land, it shall be confiscated unless the owner convinces the competent court that the vehicle is not being used exclusively for that offense and that the value of the goods concerned does not apply. not worth the cost of that transport.
Any ship weighing more than two hundred and fifty tons may be released by the appropriate officer after he is satisfied that the owners will then comply with the orders of the competent court.
1. When the transfer of goods or transport means in accordance with the laws and customs, transport or equipment is state-owned property and looga bit / auction (dispose off) as set out by the Minister of Finance xeernidaamiyeyaal.
1. If a person who is being pursued by an officer is caught in the act of committing offenses under the law of the land, that officer may exercise all the powers that he had without a warrant if he had received the order under Article 97 aad of the Revenue Administration Act, but must inform the court of its jurisdiction within twenty-four hours of its exercise of that power.
1. An officer, while on duty, may patrol and move freely in and out of any part of the Republic except for one house or other residential building. , such patrol officer shall not be liable for any offense, action or proceeding related to the patrol.
1. The rules governing the evaluation of goods for the purpose of imposing fines or taxes shall be determined by regulations issued by the Minister of Finance, at the level of the government in accordance with Article 50. aad ( b) of the Provisional Constitution.
1. The Minister of Finance may issue regulations to develop, improve and best implement the provisions of this law, without affecting the general provisions, including:
Temporary export requirements and import tax assessment;
Requirements for temporary importation and tax assessment for re-export;
Responsibilities of landlords, managers, agents and other individuals relating to the arrival, reporting, relocation, settlement, arrival and departure procedures, boarding or disembarking of passengers, inspection of individuals, ships, aircraft, vehicles and buildings or facilities, the powers to have to give mandatory orders, to arrest or detain individuals on ships, planes, cars or any other vehicle; Establishment and operation of warehouses and ports, in which goods are stored and taken and the terms and
conditions which must be observed by individuals who operate or use the warehouses;
Trade between ports in the country;
Cross-border trade (Transit Trade); Import and export of goods;
Import and export using post;
Powers, functions and duties of officers including the power to instruct individuals, ships, aircraft, vehicles and buildings or premises, their powers to order, seize or detain individuals or goods;
Seizure of goods, ships, aircraft or vehicles related to crimes or violations of port laws;
Documents to be collected and fees to be paid by individuals in connection with port operations;
Bonds and other securities, terms and conditions of transfer, retention or disbursement;
Abandoned or neglected items and related procedures;
Working hours at port offices and the presence of officers, fees to be paid overtime and other expenses incurred;
Importing and shipping companies.
A certain tax shall be levied on imported goods regardless of its condition; We must totally or partially tax exempt if looga product damage any reason timaaddee.
A tax deduction is made for imported goods that have been damaged when the tax calculation is based on the 'value of the goods': The owner of the damaged goods has the right to have the goods destroyed at the expense of that damage depending on precautions imposed by the customs authorities.
The import tax on the taxable goods specified in their weight, shall be based on the total weight of the goods, unless otherwise imposed on the tariff.
The total weight is the weight of the goods and their packages.
The net weight is the weight of the product after removing the packs and drinks.
The amount of the "value" tax shall be based on the value of the goods subject to tax, in accordance with the following provisions of this Act.
Whenever a tariff is set by a specific tax as well as one based on “value”, it must be binding on both.
The country of origin of the goods, is the country in which the goods were made or the last part of which was manufactured.
The country of origin is the country in which the goods are stored, unless the country has received the money.
Goods should be sorted according to Tariff heads. Section headings, Units and, Sub-chapters are categorized for ease of reference only, as the classification is determined only by the specific headings of the Tariffs and the relevant Sections or Units in the Tariffs.
When items can be sorted into two or more heads, tariff heads, sorting shall be made as follows:
Addresses that provide the most directive should be preferred over addresses that provide general
Different or mixed products made up of different materials or components made of different components, should be classified as consisting of the material or product that gives the basic characteristics, unless otherwise distinguished by with reference to the paragraph a.
When the product cannot be sorted by reference to the difference a. or b.,
must be sorted by the address corresponding to the maximum tax rate and, if the tax rate is the same for more than one address, the last address on the Tariff.
Items not covered by Tariff shall be sorted to the appropriate address for the nearest item. The above points are also used to determine the most appropriate sub-title within the same title.
1. Export tax based on the value of the goods shall be calculated using the current taxable value, for example, the current value of the local market purchased from the country, plus the amount collected, the broker. , storage, etc., until the port office at the port of entry or exit.
1. The duty to import goods shall be based on the value of the goods to be taxed, and the price shall be the normal price below.
The normal price shall be the price that can be seen to be agreed upon for the imported goods, which is the result of a sale in the event of full competition between an independent buyer and an independent seller that occurred on the date the goods are inspected.
If such an investigation takes place within the time limit set by the port regulators for the declaration of the port, the port authorities may reject the existing price difference.
The normal value of imported goods should be assessed as follows:
The goods are considered to have been delivered to the buyer at the port or entry point of the country in the port of the Republic.
The seller is considered to be responsible for adding and subtracting all costs related to the sale and delivery of goods up to the port or entry point of the country.
Land taxes and other taxes on Somali land should be considered a buyer and therefore should not be included in the normal price.
A sale is considered to have taken place in a highly competitive environment between an independent buyer and an independent seller when:
Paying the purchase price is the only condition for the completion of the contract of
The agreed price does not affect business, financial or other conditions, unless otherwise stated in the contract, except for the terms, as a result of the sale, between the seller or an ordinary person or a legal person who has a business relationship with the seller. on the one hand, and the buyer either an ordinary person or a legal person who has a business relationship with the buyer on the other hand.
There is no portion of the profits made from the sale, subsequent transfer or exploitation of the collected goods which is directly or indirectly by the seller or an ordinary person or legal entity in contact. business with the seller.
Two persons shall be deemed to have a business relationship if one of them is involved in the business of the other or if both of them have
have something in common with a business run by one of the two, regardless of whether it is a direct or indirect ownership.
1. If the standard price depends on the quantity of goods to be sold, that normal price reported is determined by the estimate that the sale is related to the quantity of goods to be valued.
When the product is to be evaluated and:
produced in accordance with patented or protected copyright or copyright;
has a foreign trademark imported to sell this trademark, even if further modifications are made.
The standard price shall be determined taking into account whether the price includes the price of the patent, design or type or the rights or trademark of the product.
When imported goods are sold under competitive conditions and sold by an independent seller to an independent buyer, the price paid or will be paid for the sale may be deemed to be an accurate indication of the price. Speaking of the normal looga Article 35 above.
Costs for shipping, freight, insurance, fees and all other expenses related to the sale, shipping and delivery of goods up to the port or entry point of the territory of the Republic shall be included, if not already included in the invoice; The tax rate should also be included in the extraordinary discount and other reduction in the Extraordinary Price Prices in the presence of open competition.
Price reductions between private agents and other vendors should also be considered to include tax rates.
Expenses referred to in Article 35 (b) of the standard value assessment shall include:
Costs related to the preparation of the entry looga documents required for goods imported from the Republic, which includes the official fees;
Fees and other excise taxes that must be paid abroad, except for those that have been waived or refunded or must be reimbursed;
Other expenses incurred in connection with the sale, shipment and delivery of goods up to the port or entry point of the Republic's territory.
The value of the tax levied on the goods shall include the cost of domestic and foreign packages and drinks in general.
For the purpose of calculating the cost of freight, port or port of entry on the territory of the Republic shall be:
When goods are transported by sea, the port is on its way;
When goods are transported by land or air, the first port office.
1. When the taxable items are based on foreign currency, the Somali shilling shall be converted using the official exchange rate available on the day the commodity inspection commencement begins.
If the goods have not been inspected immediately, the owner of the goods must certify to the port authorities the value of the taxable goods assessed in accordance with the above provisions and must make the necessary corrections to the original declaration as a result of the changes. came at a price.
It shall also provide any information and invoices, cargo and other business documents relating to the sale, shipment and delivery of goods required by the port authorities for the assessment of the taxable value of the goods.
The above obligations applicable to all goods must be offered at the port, including duty-free goods and those subject to special taxes.
The invoice must be accompanied by a document signed by the importer or exporter, stating that the information on this invoice is correct. In addition to the original copy, a second copy of the invoice must be accompanied, attaching the original document to the port authorizing the goods.
The Ports Authority may take such measures as they deem necessary to assess the
taxable value of goods.
The Ministry of Finance shall prepare taxable timetable for the goods which can be used if the original invoice or other document stating that the "normal price" is not available or when the invoices and documents submitted are not acceptable to be based on " normal price”.
1. If the owner of the goods is unable to provide the required documents along with the certificate, the port authority may release the goods on temporary opening documents (with deferred assessment) available no later than 30 days of making the deposit of customs tax calculated based on the prices of goods looga sort of people already covered plus 20% (twenty percent). At the end of the deadline set by the port authorities for the submission of the document, the port tax should be paid based on the value assessed by the port authorities plus twenty percent.
1. Packages and beverages shall be levied exclusively when their value exceeds the value of the goods.
1. When the price or weight of the above packages is to be added to the value of the taxable duty or the weight of two or more items but the tax rate is different or the criteria for assessing their tax are different, then the price or such weight shall be divided equally among the different goods according to the price or weight of the goods without subtraction from the price or weight of the upper packages, each of the same goods shall be considered as its own drink.
The use of tariffs shall not be construed to preclude other legal provisions that prohibit, restrict or otherwise regulate the import, export or forwarding of certain goods.
Supplies of those statutory provisions, the individual can not be brought back to the Republic of looga exported through the costs with the owner.
Products of government offices to work with, if they think they have a problem of public health, should be identified in time after looga exported or destroyed under the owner's cost.
The following items are exempt from import tax based on the specified criteria:
Heads of States and foreign countries that came to be in Somalia, based on a diplomatic exchange between the two countries.
Items and vehicles belonging to diplomatic missions and consulates recognized in the Somali Republic, based on diplomatic exchanges between the two countries, the necessary elements for the establishment of diplomatic missions and consulates, vehicles and other official functions. used, based on diplomatic exchanges between the two countries.
Items and vehicles belonging to the representatives, officials and experts of the United Nations, its Private Agencies and International Organizations in accordance with the Agreements Agreed by Law. Materials and vehicles used in the official activities of the United Nations, its Special Agencies or International Organizations and the materials and vehicles necessary for the implementation of projects in Somalia by these agencies in accordance with the Agreements Approved by Law. With the exception of broad-based approvals approved by Agreements, one car is allowed every three years by experts with employment contracts funded by foreign governments or international organizations, to implement two-year technical development programs. in Somalia. Tax exemption is provided by the Ministry of Finance after obtaining prior approval of the Ministry of Foreign Affairs looga. The port allows the sale or disposal of other goods or vehicles exempt from tax exemption by individuals or for purposes other than those previously stated after the payment of the tax due in accordance with the value of the goods or cars at the time of sale or disposal.
Personal items, furniture, radios, recorders, video cameras, cinema cameras, TVs and projectors / projectors ( 8 mm), legal weapons such as military or private weapons, typewriters, sewing machines, furniture, equipment and professional equipment other than vehicles owned by individuals residing in Somalia for any reason, but these items all of which are already used and do not exceed the status of the person concerned. These items can be unloaded and shipped several times within six months from the date of arrival in Somalia. The tax exemption must be approved by the port authority upon receipt of an application accompanied by a list of items to be imported and shipped at the same time or at different times, as well as a letter stating that
a person living in the country issued by the municipality or a similar document.
Personal items, legal or private firearms, video cameras, cinema cameras (8 mm), TVs, sewing and tape recorders, furniture and small items, and a small number of books and the bedding and tablecloths they bring with them, must all of these materials be used in advance and not exceed the status of the person concerned.
Clothing, acting equipment and drama equipment brought by actors and singers, equipment used by entertainers and pets as part of public entertainment. The tax exemption must be made after the port authorities have submitted a list of items listed one by one.
Contributions used for the practice and propagation of Islam that are not commercial.
Publications and other materials donated directly to cultural institutes and organizations and materials used for scientific or cultural purposes.
Samples of products that cannot be used directly
Prints, diaries, calendars, booklets, postcards, posters, billboards, metal plates, albums, photo catalogs and other catalogs, and free price lists for tourism or business.
Pamphlets, postage stamps, banknotes and other loan documents.
Items directly imported by the Government or purchased upon arrival but before being removed from the port. In the latter case, tax exemptions are granted only with the approval of the Ministry.
Materials needed to conduct environmental locust damage survey ( Desert Locust Survey), used for locust control campaigns and malaria eradication campaign donated to the Country or by a government agency.
Gifts and motorcycle and live aid for people affected by general disasters.
Artificial legs and arms and wheelchairs used by the disabled.
Specific resources for use by people with special needs or education, developed by effective charities or organizations that work for them.
Engines, maintenance equipment, and equipment used in shipbuilding, let the flag fly at sea.
Pets, both male and female, selected for breeding and farm animals.
Living plants and other plants, small branches to be vaccinated, other graves to be buried, some seeds for agricultural and kitchen crops, fertilizers and pesticides to be used entirely in agriculture, but must be imported directly by the concerned farmers or certified to be fully utilized in agriculture.
Fishing skills equipment, but not sports fishing equipment.
Agabka shipping stocks, excluding special items maanabooliyada, using the entire crew and passengers, to use during the journey and the ships in the harbor or in areas where the anchors, depending on commitments and restrictions imposed by port authorities.
Beverages and packaging of any kind required for transportation of fruits and vegetables to be exported; depending on the promises made by the port authorities.
Bottles, packaging, cans and other food containers to be exported, subject to pledges made by port authorities.
Fuel and gasoline for:
Exiting ships operating outside the country's waters;
Outbound flights to and from other destinations in other parts of Somalia.
Coffins to be transported to Somalia, and other decorative items. The tax exemption is approved by the Port Authority upon receipt of the permit issued by the relevant authorities.
Flowers and other decorative items in cemeteries in Somalia.
Items certified to be of Somali origin. Such exemption shall be paid to the owner of the goods on behalf of the exported goods, subject to
submit the document through the port and subject to the goods being re-imported within one year from the date on the document.
The following products should be exempt from export tax subject to the specified conditions:
Personal items including cars, furniture, radios, recorders, cameras, video cameras and projectors / projectors ( 8 mm), weapons, tape, tailoring, furniture, tools and equipment of professionals, and home appliances belonging to individuals living abroad for whatever reason, provided that all items are used and not in excess of personal status. to contact.
Personal belongings for travelers, weapons, video cameras, video cameras (8 mm), hooks and tapes, furniture and personal belongings, and small books and bedding and bedding. put on the table they are taking, but that all of these items are used and worthy of the owner's status.
Maqaasiinta inside vessels using passengers and crew, while ships are in port or roads in the Republic, which is subject to the terms set by customs authorities.
A postage stamp worth no more than $ 50 (fifty).
Coffin or coffins to be sent abroad, and other decorative items subject to the approval of the relevant authorities.
1. Pursuant to Law No. 6 of December 7, 1966 on the seal tax, this tax shall be indirectly charged to the documents issued by the port authority. The value of the tax on the value of the tax stamps shall be determined by regulation.
Deposits owed in connection with the short-term storage of goods in the port warehouses shall be as follows:
Up to ten days including the date of entry and exit are free;
From the eleventh day: $ 0.30 paid per 100 kg. during the day;
From the eleventh day, exports and “low-cost” goods: $ 0.10 per 100 kg. During the day. When calculating warehousing fees, the following should be considered
“low-cost” materials: concrete, other metals, flat iron and other metals, concrete, wood, brick, stone, soil, iron ore and others. non-ferrous metals (including tar, tar, limestone etc.), barrels and empty containers, scrap metal, salt, charcoal, bones, and damaged items that must be destroyed.
This price shall be reduced by 50% (fifty percent) when the goods are in the port yard and not in the warehouse. After the first 45 days (including the ten free days) the price should be doubled.
The above prices apply to goods held by a person, including seized or seized goods. The management of the port warehouses and the assessment and collection of the obligatory money and its transfer to the Government shall make the Port.
Port fees shall be levied on goods transported or unloaded at the ports of the Republic, at a rate of 1.5 per cent of the value of the goods to be taxed, determined in accordance with the Ports Act. This fee is a fee for a paid service.
Port fees are assessed and picked up by the Port
Port fees are waived:
Tax exempt items made in paragraphs 1, 5, 9, 12, 15, 16 and 26 of Article 48 and paragraphs 2 and 5 of Article 49 of the Tariff Tariff;
Importing and exporting tax exemptions under special rules. Trade from port to port ( coastal trade) material transfer fees are collected only where looga haven move.
Industrial sugar in Somalia should be levied on industrial taxes.
The Minister shall issue a regulation on the value of the sugar industry tax, according to the level charged by the government in accordance with Art. aad ( b) of the Provisional Constitution.
The Port Authority shall be responsible for the evaluation and collection of the Sugar Factory tax in accordance with the port law and regulations.
The Minister of Finance shall have the power to issue regulations on the matter. Industrial taxes are not subject to exported sugar and must be “refunded” when the processing of sugar is added to its taxable exports.
Sugar imports to Somalia should be subject to an additional import tax similar to the industrial tax.
The excise duty on imported goods including sugar shall be levied in accordance with the following percentage whose calculation is based on the net weight of the commodity:
Candy, sweets, chewing gum and so on 80%
Drinks, jams, etc. 50%
Chocolate, confectionery, whipped cream and so on 40%
Other sweet drinks 20%
20% pureed vegetables and fruit juices
The sweet bread of “ Panettoni ”, Cakes and other cakes, biscuits and 20% other sweetened products
Other products that contain 20% added sugar
Excess tax on “other sugar” imports ( glucose, maltose, etc.) Given the proportion of effective sweetening properties of these products, the additional tax on imports should not be imposed on health products and medicines.
If necessary headings and percentages stated above, it can move looga produce Minister.
The tax rate on unprocessed alcohol produced in Somalia shall be regulated by the Minister.
The port authority is responsible for assessing and levying the alcohol industry tax in accordance with the port laws. The Minister has the power to bring these issues to the attention of regulators when needed.
Industrial tax should not be levied on:
Alcohol for health and medical purposes;
Exports of alcohol.
Industrial tax must be “refunded” when the product contains alcohol and has already been taxed.
It is prohibited in the country to process fermented, sweetened or fragrant alcohol and intoxicating alcoholic beverages.
pure alcohol, or alcohol-flavored and sweetened drinks with alcohol is to limit the tax take looga Borders similar tax manufacture of alcohol, according to the code of the Minister.
Tax Additional looga take alcohol limit should be placed on:
Health products and medicines;
Natural grape drinks
Any provision of the previous laws which is inconsistent with the provisions of this Act has been repealed.
The Federal Member States shall continue to use the current customs tax laws until the unification of the two level financial laws.