MINISTERIAL DECISION NO. 33/1981 ISSUING THE IMPLEMENTING REGULATION OF FEDERAL LAW NO. 11/1981 REGARDING THE IMPOSITION OF A FEDERAL CUSTOMS TAX ON THE IMPORTS OF TOBACCO AND ITS DERIVATIVES

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Amended by

Ministerial Decision No. 18/1995 dated 13/3/1995.

The Minister of Finance and Industry,

Pursuant to the perusal of Federal Law No. 1/1972, concerning the Jurisdiction of Ministries and the Powers of Ministers, and the amending laws thereof; and

Federal Law No. 11/1981 concerning the Imposition of a Federal Customs Duty on the Imports of Tobacco and its Derivatives; and

Acting upon the proposal of the Ministry's Undersecretary,

Decided:

Article 1

As amended by Ministerial Decision No. 18/1995 dated 13/3/1995:

In the implementation of the provisions of this Decision the following words and expressions shall have the meaning opposite each:

The Goods: Imported tobacco and tobacco derivatives such as cigarettes, cigars and other, whether these commodities are manufactured or semi-manufactured from raw material.

The Tax: The Federal custom duty imposed by Federal Law No. 11/1981 referred to and amended by Federal Law No. 12/1994.