Ministerial Decision No. 33 of 1981 Concerning the Issue of the Executive Regulation of the Federal Law Concerning Imposing Federal Customs Tax on the Imports of Tobacco and its Derivatives

List of amending documents:

Ministerial Decision No. 18 of 1995

The Minister of Finance and Industry,
- Having reviewed Federal Law No. 1 of 1972, Concerning the Competences of Ministries and Capacities of Ministers, and its amendments thereof; and
- Concerning the imposition of a federal tax on imports of tobacco and its derivatives; and
- The proposal submitted by the Undersecretary of the Ministry,
Has resolved the following:

Article 1 – Definitions

Upon application of the provisions of the Law, the following terms and expressions shall have the following meanings, unless the context requires otherwise:

Goods: Any imports of tobacco and its derivatives including cigarettes, cigars, snuffs, tobacco, etc., whether manufactured or semi manufactured from raw materials.

Tax: The federal customs duty imposed pursuant to Federal Law No. 11 of 1981, referred to above, and as amended by Federal Law No. 12 of 1994.

Customs Department: Any seaport, airport or land center...