OFFICIAL DOCUMENTS

Milli Majlis of the Republic of Azerbaijan enacts:

1. Criminal Code of the Republic of Azerbaijan (Collection of Legislative Acts of the Republic of Azerbaijan. 2000, n4, book II, article 251, N5, article 323; 2001, n1, article 24, n7, article 455; 2002, n1, article 9, n5, article 236, 248, 258, n6, article 326, n8, article 465) shall be supplemented with the article 213-1 of the following content:

‘Article 213-1. Selling, storing for further selling, removal outside production building or import of the excisable products (goods) without documentary stamps’.

213-1.1. Selling, storing for further selling, removal outside production building or import in large quantities of the excisable products (goods) without documentary stamps is punished either by fine at the rate of one to three thousand conventional monetary units along with expropriation, or correctional labor within one year, or judicial restraint within one year, or deprivation of liberty within six months.

213-1.2. The same actions.

213.-1.2.1. When committed in mass quantities.

213-1.2.2. In case of repeated perpetration

213-1.2.3. When committed by the group of persons in preliminary agreement – pnished by judicial restraint within three years along with expropriation or deprivation of liberty within three years.

Note: in this article the words ‘large quantities’ shall be considered as the sum exceeding the amount equal to five conventional monetary units, and the words ‘mass quantities’ – the amount equal to thousand conventional monetary units.

2. In the second sentence of the Article 194.1 of the Tax Code of the Republic of Azerbaijan (Collection of Legislative Acts of the Republic of Azerbaijan, 2000, n 3, book 1, article 583; 2001, n 9, article 576, n12, article 734; 2002, n12, article 704), the words ‘the given goods are confiscated in favor of the State’ shall be substituted for the words ‘entail responsibility established by legislation’; the third sentence shall be deleted from this article.

3. In Administrative Acts Code of the Republic of Azerbaijan (Collection of Legislative Acts of the Republic of Azerbaijan, 2000. n8, book 1, article 584, 2001, n1, article 24, n3, article 139, n7, article 455, n11, article 680, 698, n12, article 731; 2002, n1, article 9, n4, book 1, article 165, n5, articles 234,237,239, n6, article 463, n 12, article 692; 2003, n1, article 3,13,23, Laws of the Republic of Azerbaijan N 422-II QD of March 1 2003, No 427-II QD and 428-II QD of March 25, 2003) there shall be inserted the following amendments and supplements:

1. Article 229 shall be stated as follows:

‘Article 229. Selling, storing for further selling, removal outside production building or import in large quantities of the excisable products (goods) without documentary stamps.’

For selling, storing for further selling, removal outside production building or import in small quantities of the excisable products (goods) without documentary stamps, natural persons are punished by fine at the rate from thirty five to forty conventional monetary units along with confiscation of the goods without documentary stamps, functionaries - at the rate from eighty to ninety conventional monetary units, juridical persons – at the rate from two hundred to three hundred conventional monetary units.

Note: in this article the words ‘in small quantities’ shall be considered as the sum not exceeding the amount equal to five conventional monetary units.

2. The words ‘or subject to marking with documentary stamps’ and ‘or stamp’ shall be removed from the title and disposition of the Article 293.

3. The Code shall be supplemented with the article 293-1 of the following content:

‘Article 293-1.’ Import of the production (goods) subject to marking with documentary stamps’

For import in small quantities of the production (goods) subject to marking with documentary stamps without the stamps’

natural persons are punished by fine at the rate from thirty five to forty conventional monetary units along with confiscation of the goods without documentary stamps, functionaries - at the rate from eighty to ninety conventional monetary units, juridical persons – at the rate from two hundred to three hundred conventional monetary units.

Note: in this article the words ‘in small quantities’ shall be considered as the sum not exceeding the amount equal to five conventional monetary units.

4. Article 360.1 shall be supplemented with the figure ‘293-1.2’ after the figure ‘293’

1У. The present Law comes into effect on the day of promulgation.

Heydar Aliyev

President of the Republic of Azerbaijan

June 20, 2003