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Chapter Law Content

Chapter 3 Tax Units
Article 11
Cigarettes shall be taxed by the unit of per 1000 sticks; cut tobacco and cigars shall be taxed per kilogram; other tobacco products shall be taxed per kilogram or the unit of per 1000 sticks. If the weight of 1000 sticks exceeds 1 kilogram, the tax is calculated based on weight in kilograms; if the weight is less than 1 kilogram, the tax is calculated based on 1000 sticks; and taxable tobacco in amounts of less than 1000 sticks or one kilogram shall be taxed by proportion.
Article 12
Alcohol and spirits shall be taxed per litre; taxable alcohol in amounts of less than 1 litre shall be taxed by proportion.