TURKMENISTAN: LIST OF GOODS SUBJECT TO CUSTOMS EXCISES AND DUTIES

22 JUNE 99

SOURCE US EMBASSY ASHGABAT

( U P D A T E D C O P Y )

INTERNATIONAL COPYRIGHT, U.S. & FOREIGN COMMERCIAL SERVICES

AND U.S. DEPARTMENT OF STATE, 1999. ALL RIGHTS RESERVED

OUTSIDE OF THE UNITED STATES.

SUMMARY
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1. IN 1996 THE GOTX INTRODUCED CUSTOMS EXCISES FOR FOUR

CATEGORIES OF GOODS INCLUDING ALCOHOL, VEHICLES, TOBACCO

PRODUCTS, AND JEWELRY MADE OF PRECIOUS AND SEMI‑PRECIOUS

STONES AND METALS. GRADUALLY, THE LIST OF GOODS SUBJECT TO

CUSTOMS EXCISES HAS GROWN TO MORE THAN ONE HUNDRED

CATEGORIES OF GOODS. THE GOTX OFFICIALLY CLAIMS THAT THERE

ARE NO CUSTOMS TARIFFS CHARGED FOR EXPORT/IMPORT OF GOODS

BY JURIDICAL ENTITIES, HOWEVER TURKMEN CUSTOMS DOES, IN

FACT, CHARGE CUSTOMS EXCISES FOR EXPORT/IMPORT TRANSACTIONS

IN ACCORDANCE WITH PRESIDENTIAL DECREES REGULATING

EXPORT/IMPORT OPERATIONS. A FEBRUARY 17, 1998 PRESIDENTIAL

DECREE INTRODUCED THE LIST OF ITEMS THAT CANNOT BE IMPORTED

INTO THE COUNTRY AND EXPANDED THE LISTS OF GOODS SUBJECT TO

EXCISES WHEN IMPORTED INTO AND/OR EXPORTED FROM

TURKMENISTAN. THIS DECREE WAS UPDATED BY SEVERAL

PRESIDENTIAL DECREES INCLUDING A JULY 28, 1998 PRESIDENTIAL

DECREE INTRODUCING EXCISES ON WHEAT, WHEAT FLOUR, AND

CERTAIN TEXTILE GOODS AND INDUSTRIAL PRODUCTS IMPORTED INTO

TURKMENISTAN; A FEBRUARY 4, 1999 PRESIDENTIAL DECREE

INCREASING AN EXCISE RATE ON SPIRITS IMPORTED INTO

TURKMENISTAN TO BE USED IN WINE AND VODKA PRODUCTION; AND A

MAY 28, 1999 PRESIDENTIAL DECREE REDUCING EXCISE RATES FOR

PURE WOOL AND LEATHER EXPORTED FROM TURKMENISTAN AND

CANCELING AN EXCISE FOR EXPORT OF ASTRAKHAN WOOL. ALSO,

CUSTOMS DUTIES FOR GOODS IMPORTED INTO TURKMENISTAN BY

INDIVIDUALS WERE INTRODUCED BY A MARCH 19, 1999

PRESIDENTIAL DECREE. END SUMMARY.

2. WHEN CONSIDERING IMPORTING OR EXPORTING GOODS FROM

TURKMENISTAN, THE FOLLOWING SHOULD BE CONSIDERED:

‑ THE IMPORTATION OF ALCOHOL INTO TURKMENISTAN IS LICENSED

BY THE MINISTRY OF TRADE AND RESOURCES;

‑ GOODS AND PRODUCTS IMPORTED IN ACCORDANCE WITH

INTERGOVERNMENTAL AGREEMENTS, GOVERNMENTAL DECREES AND

ORDERS, AND FOR THE IMPLEMENTATION OF PROJECTS AND

CONTRACTS, INCLUDING THOSE INVOLVING FOREIGN INVESTMENT,

STATE LOANS, HUMANITARIAN ASSISTANCE, AND PRODUCTS AND/OR

RAW MATERIALS THAT ARE REWORKED OR TO WHICH VALUE IS ADDED

IN TURKMENISTAN, ARE EXEMPT FROM EXCISES.

‑ EXCISES ARE PAID IN THE NATIONAL CURRENCY, THE MANAT, AT

A FOREIGN EXCHANGE RATE DETERMINED BY THE CENTRAL BANK OF

TURKMENISTAN ON THE DATE OF CONTRACT REGISTRATION WITH THE

STATE COMMODITY AND RAW MATERIALS EXCHANGE.

3. ACCORDING TO CUSTOMS' INSTRUCTION OF FEBRUARY 10, 1997,

EXCISES ON IMPORTS ARE COMPUTED ON THE BASIS OF ONE OF THE

FOLLOWING:

(A) THE PHYSICAL VOLUME OR WEIGHT OF GOODS (IN WHICH CASE

THE EXCISE RATE IS SET IN U.S. DOLLARS); OR

(B) TRADE CONTRACT VALUE (IN WHICH CASE THE RATE IS

EXPRESSED AS A PERCENTAGE), PROVIDED THE RESULTING TAX

EQUALS OR EXCEEDS THE AMOUNT OF TAX CUSTOMS WOULD COLLECT

UNDER (A).

4. THE FOLLOWING GOODS IMPORTED INTO TURKMENISTAN ARE

SUBJECT TO CUSTOMS EXCISES:

(1) BEER USD 0.50 PER

LITER

(2) GRAPE WINES INCLUDING USD 1.00 PER

STRONG WINES LITER

(3) VERMOUTH, OTHER GRAPE WINES USD 1.50 PER

LITER

(4) ALCOHOL, LIQUORS, OTHER DRINKS USD 2.50 PER

LITER

(5) SPIRIT INCLUDING ETHYL FOOD SPIRIT,USD 4 PER

ETHYL REFINED SPIRIT, SPIRIT PRODUCED LITER

FROM FOOD RAW MATERIALS AND OTHER

SPIRITS THAT ARE USED IN WINE AND

VODKA PRODUCTION *)

(6) COARSE‑GROUND SALT 30% OF

CONTRACT PRICE

(7) MINERAL WATER EXCEPT MINERAL WATER 100%

USED FOR MEDICAL PURPOSES

(8) NON‑ALCOHOLIC BEVERAGES 50%

(9) ICE CREAM 50%, BUT NOT

LESS THAN USD 1.50

PER KILO, (10) PASTA 50%,BUT NOT

LESS THAN USD 0.50

PER KILO

(11) TOMATO PASTE 30%

(12) PRESERVED TOMATOES 50%

(13) TOMATO JUICE 50%

(14) PICKLED, SOUR CABBAGE 50%

(15) CHERRY‑PLUM, PLUM, APPLE COMPOTES 30%

(16) APPLE, PLUM, CHERRY‑PLUM JAM 30%

(17) APPLE, CARROT, PUMPKIN, MELON JAM 50%

(18) PICKLED EGGPLANTS 30%

(19) PICKLED BEETS 30%

(20) WATERMELONS, MELONS, GOURDS 100%

(21) GRAPES 100%

(22) FRESH VEGETABLES INCLUDING

TOMATOES, PEPPERS, EGGPLANTS, CABBAGE,

CUCUMBERS, ONION, GARLIC 100%

(23) LEMONS 50%

(24) WHEAT (EXCEPT FOR HARD SORTS IMPORTED 50%, BUT NOT

BY ENTERPRISES OF TURKMENGALLAONUMLERI LESS THAN USD

COMPANY) 0.12 PER KILO

(25) WHEAT FLOUR 50%, BUT NOT

LESS THAN USD

0.17 PER KILO

(26) CIGARS INCLUDING CIGARS WITH CUT ENDS, 20%, BUT NOT

CIGARILLOS AND THEIR SUBSTITUTES LESS THAN USD

EXCEPT CIGARETTES WITHOUT FILTERS 0.10 PER PACK

(27) TOBACCO AND ITS SUBSTITUTES USD 0.25 PER

PACK

(28) JEWELRY MADE OF PRECIOUS AND SEMI‑ 10%

PRECIOUS STONES AND METALS, PLATED WITH

PRECIOUS METALS, OR NATURAL AND

CULTIVATED PEARLS OR PRECIOUS AND

SEMI‑PRECIOUS STONES

(29) AUTOMOBILES:

‑ WITH ENGINE CAPACITY UP TO 2,000 CC USD 0.50 PER

ONE CC OF

ENGINE

CAPACITY

‑ WITH ENGINE CAPACITY 2,000 CC OR USD 0.60 PER

GREATER ONE CC OF

ENGINE CAPACITY

(30) COTTON FABRIC (COARSE CALICO) 100%

(31) DENIM FABRIC 100%

(32) COTTON YARN (ALL SIZES) 100%

(33) KNITTED COTTON FABRIC 100%

(34) KNITTED COTTON GARMENTS 100%

(35) KNITTED COTTON MEN'S JERSEY OR SWEATERS 50%

(36) KNITTED COTTON WOMEN'S PAJAMAS 50%

(37) COTTON ROBES EXCEPT FOR TERRY ROBES 100%

(38) COTTON TERRY TOWELS 20%

(39) 100% COTTON BED CLOTHES 50%

(40) COTTON UNDERWEAR 50%

(41) DENIM TROUSERS 50%

(42) MATTRESSES, BLANKETS, COTTON PILLOWS 100%

(43) COTTON MITTENS 100%

(44) COTTON AND DENIM CLOTHING USED FOR 100%

INDUSTRIAL AND AGRICULTURAL WORK

EXCEPT FOR CLOTHING MADE OF

TARPAULIN MATERIAL OR OTHER FABRICS

PROCESSED WITH SPECIAL MATERIALS

(45) COTTON WOOL EXCEPT FOR MEDICAL COTTON 100%

WOOL

(46) COTTON SHEET WADDING 50%

(47) QUILTED COTTON WOOL FOR FURNITURE 50%

(48) STRIPS OF COTTON CARPETS 50%

(49) MACHINE‑MADE WOOL CARPETS, RUGS AND 50%

CARPET ITEMS

(50) MACHINE‑MADE PARTIAL WOOL CARPETS, RUGS

AND CARPET ITEMS 50%

(51) MACHINE‑MADE SYNTHETIC CARPETS, RUGS

AND CARPET ITEMS 50%

(52) ASTRAKHAN FUR COATS 100%

(53) SHEEP WOOL EXCEPT SARDJINSKAYA,

MERENOSNAYA AND ANGORA WOOL 50%

(54) RAW SILK 50%

(55) SILKWORM COCOONS 50%

(56) BEACH SHOES MADE OF POLYVENILCLORIDE

AND ASIAN GALOSHES MOULDED OF RUBBER

(EXCEPT FOR VARNISHED AND GUMMED

GALOSHES) 50%

(57) LAMP HOLDERS, SOCKETS, SWITCH OUTLETS 30%

(58) WINDOW GLASS WITH 3‑4 MILLIMETER USD 1 PER

THICKNESS EXCEPT FOR SHADED, REINFORCED SQUARE METER

AND PATTERNED GLASS

(59) CAULDRONS WITH A CAPACITY OF UP 100 50%

LITER

(60) ALUMINUM TEAPOTS 50%

(61) ENAMELED BOWLS WITH A CAPACITY OF UP

TO 2 LITERS 30%

(62) ENAMELED MUGS WITH A CAPACITY OF

0.4 TO 1 LITER 30%

(63) GAS STOVES 20%

(64) SAWS OF PMP00183 TYPE 100%

(65) SAWS OF 4AP05002 TYPE 100%

(66) CREAM MIXING MACHINES OF MV‑60 AND 20%

MV‑35 TYPES

(67) POURING EQUIPMENT (USN‑175 TYPE) 10%

(68) DRILLING EQUIPMENT (BPR‑70) 10%

(69) DOUGH, PASTRY MIXING EQUIPMENT (TMM‑1M) 20%

(70) CARBON DIOXIDE 20%

(71) TECHNICAL SULFUR ACID 20%

(72) ALUMINUM SULFATE 20%

(73) OXYGEN 20%

(74) FERRO BROMIDE 20%

(75) OZOCERITE 20%

(76) TECHNICAL CARBON K‑354 30%

(77) SODIUM SULFATE (A AND B TYPE) 30%

(78) TECHNICAL MAGNESIUM CHLORIDE (BISHOFIT) 30%

(79) NATURAL MAGNESIUM SULFATE (EPSOMIT) 30%

(80) GLAUBER'S SALT 50%

(81) POTASSIUM IODIDE 30%

(82) TECHNICAL IODINE (A TYPE) 30%

(83) TETRABROMINEDIFENINOLOLPROPAN 30%

(84) "BELIZNA" BLEACH 30%

(85) SEA SALT 50%

(86) GYPSEOUS AND ANHYDRIDE STONE 30%

(87) OIL COKE 30%

(88) BITUMEN 30%

(89) SULFUR 30%

(90) TECHNICAL SALT 30%

(91) FANS (VG‑70, VG‑50, ZVG‑25 TYPES) 30%

(92) EQUIPMENT (USN‑175 TYPE) 30%

(93) ROTOR (V16VG‑70 TYPE) 30%

(94) CONDUCTORS 30%

(95) CORD 30%

(96) CORD FOR CONNECTION WITH ELECTRICAL

APPLIANCES 30%

(97) CABLE 15%

(98) ONE‑STRAND CABLE WITH PLASTIC ISOLATION

AND SECTION OF 50 TO 120 SQUARE

MILLIMETRES 30%

(99) RADIO CORD 15%

(100)CONTROL CABLE 15%

(101)ADJUSTING CORD 30%

(102)NON‑ISOLATED CORD FOR ELECTRICITY

TRANSMISSION LINES 30%

(103)CONTROL CABLES 30%

(104)CABLE FOR SIGNALIZATION AND BLOCK

SYSTEM 30%

(105)CABLE AND CORD FOR RADIOFICATION AND

COMMUNICATIONS 30%

(106)WINDING CORD WITH PLASTIC ISOLATION 30%

(107)NON‑ISOLATED SUPPLE CORD 30%

(108)TELEPHONE CABLE 30%

(109)CEMENT (M‑300 AND M‑400 TYPES) USD 10 PER TON

(110)SLATE USD 20 PER ONE

THOUSAND OF CONDITIONAL

SLAB

(111)SLEEVE AND PISTON FOR ENGINE A‑01 50%

(112)OIL HEATERS PP‑0.63 50%

(113)GASOLINE 55%

(114)FUEL 60%

*) NOTE THAT SPIRITS IMPORTED BY THE STATE FOOD ASSOCIATION

AND TURKMEN UNION OF CONSUMER COOPERATION

(TURKMENPOTREBSOYUZ), EXCEPT FOR SPIRITS IMPORTED BY THESE

ORGANIZATIONS ON CONSIGNMENT BASIS AND/OR AS PRODUCTS

AND/OR RAW MATERIALS THAT ARE REWORKED OR TO WHICH VALUE IS

ADDED IN TURKMENISTAN, ARE NOT SUBJECT TO EXCISES.

5. TURKMEN CUSTOMS LEVIES EXCISES ON A LIMITED NUMBER OF

EXPORTED GOODS. THE LIST INCLUDES:

(1) PURE WOOL AND PARTIAL WOOL YARN USD 100 PER

TON

(2) CATTLE LEATHER:

‑ LEATHER FROM COWS, CAMELS, BULLS, USD 100 PER

ETC. TON

‑ LEATHER FROM SHEEP AND GOATS USD 0.50 PER

PIECE

‑ NON‑STANDARD LEATHER USD 50 PER

TON

(3) AMMONIA SALTPETER USD 100 PER

TON

(4) SUPERPHOSPHATE * USD 100 PER

TON

(5) AMMONIUM PHOSPHATE * USD 100 PER

TON

(6) AMMONIUM SULPHATE * USD 100 PER

TON

(7) TURKMEN SHEEP‑DOGS (LICENSE REQUIRED USD 300 PER

FROM THE NATURE PROTECTION MINISTRY) DOG

*) NOTE: ALL MARKED PRODUCTS ARE EXEMPT FROM EXCISES WHEN

SOLD FOR HARD CURRENCY THROUGH THE STATE COMMODITY AND RAW

MATERIALS EXCHANGE.

6. TURKMEN CUSTOMS MAINTAINS A LIST OF GOODS THAT CANNOT

BE IMPORTED INTO TURKMENISTAN. THE LIST INCLUDES THE

FOLLOWING ITEMS:

(1) HANDMADE WOOL RUGS (NAMED KOSHMA)

(2) YURTAS

(3) HANDMADE CARPETS

(4) ASTRAKHANS

7. CUSTOMS WILL NOT CHARGE INDIVIDUALS EXCISES FOR

BRINGING IN LIMITED QUANTITIES OF CERTAIN GOODS INTO

TURKMENISTAN. THEY INCLUDE THE ITEMS LISTED BELOW. (NOTE:

RIGHT‑HAND COLUMN PROVIDES THE MAXIMUM QUANTITY THAT CAN BE

IMPORTED FREE OF DUTY. END NOTE.)

(1) BEER 5 LITERS

(2) GRAPE WINES INCLUDING STRONG 1 LITER

WINES

(3) VERMOUTH, OTHER GRAPE WINES 1 LITER

(4) ALCOHOL, LIQUORS, OTHER DRINKS 1 LITER

(5) PASTA 2 KILO

(6) APPLE, PLUM, CHERRY‑PLUM JAM 2 KILO

(7) APPLE, CARROT, PUMPKIN, MELON JAM 2 KILO

(8) CIGARS INCLUDING CIGARS WITH CUT ENDS, 200 UNITS

CIGARILLOS AND THEIR SUBSTITUTES

(9) KNITTED COTTON GARMENTS 2 ITEMS

(10) KNITTED COTTON MEN'S JERSEYS OR 2 ITEMS

SWEATERS

(11) KNITTED COTTON WOMEN'S PAJAMAS 2 ITEMS

(12) COTTON ROBES 2 ITEMS

(13) COTTON TERRY TOWELS 2 PIECES

(14) COTTON BED CLOTHES 1 SET

(15) COTTON UNDERWEAR 10 ITEMS

(16) DENIM TROUSERS 2 ITEMS

(17) MACHINE‑MADE WOOL CARPETS, RUGS AND 1 PIECE, NO

CARPET ITEMS LARGER THAN

SIX SQUARE

METERS

(18) MACHINE‑MADE PARTIAL WOOL CARPETS, 1 PIECE, NO

RUGS AND CARPET ITEMS LARGER THAN

SIX SQUARE

METERS

(19) MACHINE‑MADE SYNTHETIC CARPETS, 1 PIECE, NO

RUGS AND CARPET ITEMS LARGER THAN

SIX SQUARE

METERS

(20) BEACH SHOES MADE OF POLYVINYL CHLORIDE 2

AND ASIAN GALOSHES MOULDED FROM RUBBER

(EXCEPT FOR VARNISHED AND GUMMED

GALOSHES) 2

(21) LAMP HOLDERS, SOCKETS, SWITCH OUTLETS 10 UNITS

8. A MARCH 19, 1999 PRESIDENTIAL DECREE INTRODUCED A 5

PERCENT CUSTOMS DUTY FOR GOODS IMPORTED INTO TURKMENISTAN

BY INDIVIDUALS. THE DUTY RATE IS CHARGED AGAINST VALUES

DETERMINED BY TURKMEN CUSTOMS ON THE BASIS OF WORLD AND

DOMESTIC PRICE INFORMATION PROVIDED QUARTERLY BY THE STATE

INSTITUTE FOR STATISTICS AND PROGNOSIS. DUTIES ARE NOT

CHARGED ON THE GOODS THAT HAVE BEEN EXPORTED EARLIER FROM

TURKMENISTAN, DECLARED AT CUSTOMS AND RE‑IMPORTED INTO THE

COUNTRY. CUSTOMS ALSO DOES NOT CHARGE DUTY ON GOODS

IMPORTED AS PART OF PASSENGER PERSONAL LUGGAGE THOUGH THE

TOTAL VALUE OF GOODS INCLUDED IN THE PASSENGER PERSONAL

LUGGAGE SHOULD NOT EXCEED AN AMOUNT DETERMINED BY CUSTOMS.

FOOD ITEMS EXCEPT FOR ALCOHOL AND TOBACCO PRODUCTS,

MEDICINE AND MEDICAL ITEMS, SCHOOL APPLIANCES, AND CHILDREN

GOODS, ARE NOT SUBJECT TO THE CUSTOMS DUTIES.