**TURKMENISTAN:LIST OF GOODS SUBJECT TO CUSTOMS EXCISES AND DUTIES 
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22 JUNE 99
SOURCE US EMBASSY ASHGABAT
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( U P D A T E D� C O P Y )
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INTERNATIONAL COPYRIGHT,U.S. & FOREIGN COMMERCIAL SERVICES
AND U.S. DEPARTMENT OFSTATE, 1999.� ALL RIGHTS RESERVED
OUTSIDE OF THE UNITEDSTATES.
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SUMMARY-------
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1.� IN 1996 THE GOTX INTRODUCED CUSTOMS EXCISESFOR FOUR
CATEGORIES OF GOODSINCLUDING ALCOHOL, VEHICLES, TOBACCO
PRODUCTS, AND JEWELRY MADEOF PRECIOUS AND SEMI‑PRECIOUS
STONES AND METALS.� GRADUALLY, THE LIST OF GOODS SUBJECT TO
CUSTOMS EXCISES HAS GROWNTO MORE THAN ONE HUNDRED
CATEGORIES OF GOODS.� THE GOTX OFFICIALLY CLAIMS THAT THERE
ARE NO CUSTOMS TARIFFSCHARGED FOR EXPORT/IMPORT OF GOODS
BY JURIDICAL ENTITIES,HOWEVER TURKMEN CUSTOMS DOES, IN
FACT, CHARGE CUSTOMSEXCISES FOR EXPORT/IMPORT TRANSACTIONS
IN ACCORDANCE WITHPRESIDENTIAL DECREES REGULATING
EXPORT/IMPORTOPERATIONS.� A FEBRUARY 17, 1998PRESIDENTIAL
DECREE INTRODUCED THE LISTOF ITEMS THAT CANNOT BE IMPORTED
INTO THE COUNTRY ANDEXPANDED THE LISTS OF GOODS SUBJECT TO
EXCISES WHEN IMPORTED INTOAND/OR EXPORTED FROM
TURKMENISTAN.� THIS DECREE WAS UPDATED BY SEVERAL
PRESIDENTIAL DECREESINCLUDING A JULY 28, 1998 PRESIDENTIAL
DECREE INTRODUCING EXCISESON WHEAT, WHEAT FLOUR, AND
CERTAIN TEXTILE GOODS ANDINDUSTRIAL PRODUCTS IMPORTED INTO
TURKMENISTAN; A FEBRUARY4, 1999 PRESIDENTIAL DECREE
INCREASING AN EXCISE RATEON SPIRITS IMPORTED INTO
TURKMENISTAN TO BE USED INWINE AND VODKA PRODUCTION; AND A
MAY 28, 1999 PRESIDENTIALDECREE REDUCING EXCISE RATES FOR
PURE WOOL AND LEATHEREXPORTED FROM TURKMENISTAN AND
CANCELING AN EXCISE FOREXPORT OF ASTRAKHAN WOOL.� ALSO,
CUSTOMS DUTIES FOR GOODSIMPORTED INTO TURKMENISTAN BY
INDIVIDUALS WEREINTRODUCED BY A MARCH 19, 1999
PRESIDENTIAL DECREE.� END SUMMARY.
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2.� WHEN CONSIDERING IMPORTING OR EXPORTINGGOODS FROM
TURKMENISTAN, THEFOLLOWING SHOULD BE CONSIDERED:
‑ THE IMPORTATION OFALCOHOL INTO TURKMENISTAN IS LICENSED
BY THE MINISTRY OF TRADEAND RESOURCES;
‑ GOODS AND PRODUCTSIMPORTED IN ACCORDANCE WITH
INTERGOVERNMENTALAGREEMENTS, GOVERNMENTAL DECREES AND
ORDERS, AND FOR THEIMPLEMENTATION OF PROJECTS AND
CONTRACTS, INCLUDING THOSEINVOLVING FOREIGN INVESTMENT,
STATE LOANS, HUMANITARIANASSISTANCE, AND PRODUCTS AND/OR
RAW MATERIALS THAT AREREWORKED OR TO WHICH VALUE IS ADDED
IN TURKMENISTAN, AREEXEMPT FROM EXCISES.
‑ EXCISES ARE PAIDIN THE NATIONAL CURRENCY, THE MANAT, AT
A FOREIGN EXCHANGE RATEDETERMINED BY THE CENTRAL BANK OF
TURKMENISTAN ON THE DATEOF CONTRACT REGISTRATION WITH THE
STATE COMMODITY AND RAWMATERIALS EXCHANGE.
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3.� ACCORDING TO CUSTOMS' INSTRUCTION OFFEBRUARY 10, 1997,
EXCISES ON IMPORTS ARECOMPUTED ON THE BASIS OF ONE OF THE
FOLLOWING:
(A) THE PHYSICAL VOLUME ORWEIGHT OF GOODS (IN WHICH CASE
THE EXCISE RATE IS SET INU.S. DOLLARS); OR
(B) TRADE CONTRACT VALUE(IN WHICH CASE THE RATE IS
EXPRESSED AS APERCENTAGE), PROVIDED THE RESULTING TAX
EQUALS OR EXCEEDS THEAMOUNT OF TAX CUSTOMS WOULD COLLECT
UNDER (A).
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4.� THE FOLLOWING GOODS IMPORTED INTOTURKMENISTAN ARE
SUBJECT TO CUSTOMSEXCISES:
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(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
LESSTHAN USD 1.50
PER KILO, (10) PASTA������������������������ 50%,BUT NOT������������������������������������� 
LESS THAN USD�0.50 
PER KILO
(11) TOMATO PASTE����������������������� ����30%
(12) PRESERVEDTOMATOES��������������������� 50%
(13) TOMATO JUICE��������������������������� 50%
(14) PICKLED, SOURCABBAGE������������������ 50%
(15) CHERRY‑PLUM,PLUM, APPLE COMPOTES������ 30%
(16) APPLE, PLUM, CHERRY‑PLUMJAM����������� 30%
(17) APPLE, CARROT,PUMPKIN, MELON JAM������ 50%
(18) PICKLEDEGGPLANTS���������������������� 30%
(19) PICKLED BEETS�������������������������� 30%
(20) WATERMELONS, MELONS,GOURDS������������ 100%
(21) GRAPES��������������������������������� 100%
(22) FRESH VEGETABLESINCLUDING
���� TOMATOES, PEPPERS, EGGPLANTS, CABBAGE,
���� CUCUMBERS, ONION, GARLIC��������������� 100%
(23) LEMONS��������������������������������� 50%
(24) WHEAT (EXCEPT FORHARD 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 INCLUDINGCIGARS WITH CUT ENDS,� 20%, BUT NOT
���� CIGARILLOS AND THEIR SUBSTITUTES������� LESS THAN USD
���� EXCEPT CIGARETTES WITHOUT FILTERS������ 0.10 PER PACK
(27) TOBACCO AND ITSSUBSTITUTES������������ USD 0.25 PER
PACK
(28) JEWELRY MADE OFPRECIOUS 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 (COARSECALICO)���������� 100%
(31) DENIM FABRIC������������������������� ��100%
(32) COTTON YARN (ALLSIZES)���������������� 100%
(33) KNITTED COTTONFABRIC������������������ 100%
(34) KNITTED COTTONGARMENTS���������������� 100%
(35) KNITTED COTTON MEN'SJERSEY OR SWEATERS 50%
(36) KNITTED COTTONWOMEN'S PAJAMAS��������� 50%
(37) COTTON ROBES EXCEPTFOR TERRY ROBES���� 100%
(38) COTTON TERRYTOWELS�������������������� 20%
(39) 100% COTTON BEDCLOTHES���������������� 50%
(40) COTTON UNDERWEAR����������������������� 50%
(41) DENIM TROUSERS������������������������� 50%
(42) MATTRESSES, BLANKETS,COTTON PILLOWS��� 100%
(43) COTTON MITTENS������������������������� 100%
(44) COTTON AND DENIMCLOTHING USED FOR����� 100%
���� INDUSTRIAL AND AGRICULTURAL WORK
���� EXCEPT FOR CLOTHING MADE OF
���� TARPAULIN MATERIAL OR OTHER FABRICS
���� PROCESSED WITH SPECIAL MATERIALS
(45) COTTON WOOL EXCEPTFOR MEDICAL COTTON�� 100%
���� WOOL
(46) COTTON SHEETWADDING������������������� 50%
(47) QUILTED COTTON WOOLFOR FURNITURE������ 50%
(48) STRIPS OF COTTONCARPETS��������������� 50%
(49) MACHINE‑MADEWOOL CARPETS, RUGS AND���� 50%
���� CARPET ITEMS
(50) MACHINE‑MADEPARTIAL WOOL CARPETS, RUGS
���� AND CARPET ITEMS����������������������� 50%
(51) MACHINE‑MADESYNTHETIC CARPETS, RUGS
���� AND CARPET ITEMS����������������������� 50%
(52) ASTRAKHAN FURCOATS�������������������� 100%
(53) SHEEP WOOL EXCEPTSARDJINSKAYA,
���� MERENOSNAYA AND ANGORA WOOL������������ 50%
(54) RAW SILK������������������������������� 50%
(55) SILKWORM COCOONS����������������������� 50%
(56) BEACH SHOES MADE OFPOLYVENILCLORIDE
���� AND ASIAN GALOSHES MOULDED OF RUBBER
���� (EXCEPT FOR VARNISHED AND GUMMED
���� GALOSHES)������������������������������ 50%
(57) LAMP HOLDERS,SOCKETS, SWITCH OUTLETS�� 30%
(58) WINDOW GLASS WITH 3‑4MILLIMETER������� USD 1 PER
���� THICKNESS EXCEPT FOR SHADED, REINFORCED SQUARE METER
���� AND PATTERNED GLASS
(59) CAULDRONS WITH ACAPACITY OF UP 100���� 50%
���� LITER
(60) ALUMINUM TEAPOTS����������������������� 50%
(61) ENAMELED BOWLS WITH ACAPACITY OF UP
���� TO 2 LITERS���������� ������������������30%
(62) ENAMELED MUGS WITH ACAPACITY OF
���� 0.4 TO 1 LITER������������������������� 30%
(63) GAS STOVES����������������������������� 20%
(64) SAWS OF PMP00183TYPE������������������ 100%
(65) SAWS OF 4AP05002TYPE������������������ 100%
(66) CREAM MIXING MACHINESOF MV‑60 AND����� 20%
���� MV‑35 TYPES
(67) POURING EQUIPMENT(USN‑175 TYPE)������� 10%
(68) DRILLING EQUIPMENT(BPR‑70)������������ 10%
(69) DOUGH, PASTRY MIXINGEQUIPMENT (TMM‑1M) 20%
(70) CARBON DIOXIDE��������������������� ����20%
(71) TECHNICAL SULFURACID������������������ 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 ANDB TYPE)���������� 30%
(78) TECHNICAL MAGNESIUMCHLORIDE (BISHOFIT) 30%
(79) NATURAL MAGNESIUMSULFATE (EPSOMIT)���� 30%
(80) GLAUBER'S SALT������������������������� 50%
(81) POTASSIUM IODIDE����������������������� 30%
(82) TECHNICAL IODINE (ATYPE)�������������� 30%
(83)TETRABROMINEDIFENINOLOLPROPAN����������30%
(84) "BELIZNA"BLEACH����������������������� 30%
(85) SEA SALT������������������������������� 50%
(86) GYPSEOUS ANDANHYDRIDE 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‑175TYPE)��������������� 30%
(93) ROTOR (V16VG‑70TYPE)������������������ 30%
(94) CONDUCTORS����������������������������� 30%
(95) CORD����������������������������������� 30%
(96) CORD FOR CONNECTIONWITH ELECTRICAL
���� APPLIANCES����������������������������� 30%
(97) CABLE���������������������������������� 15%
(98) ONE‑STRANDCABLE 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‑ISOLATEDCORD FOR ELECTRICITY
���� TRANSMISSION LINES��������������������� 30%
(103)CONTROL CABLES�������������������� �����30%
(104)CABLE FORSIGNALIZATION AND BLOCK
���� SYSTEM��������������������������������� 30%
(105)CABLE AND CORD FORRADIOFICATION AND
���� COMMUNICATIONS������������������������� 30%
(106)WINDING CORD WITHPLASTIC ISOLATION���� 30%
(107)NON‑ISOLATED SUPPLECORD��������������� 30%
(108)TELEPHONE CABLE������������������������ 30%
(109)CEMENT (M‑300AND M‑400 TYPES)��������� USD 10PER TON
(110)SLATE���������������������������������� USD 20 PERONE
THOUSAND OF CONDITIONAL
SLAB
(111)SLEEVE AND PISTON FORENGINE A‑01������ 50%
(112)OIL HEATERS PP‑0.63�������������������� 50%
(113)GASOLINE������������������������������� 55%
(114)FUEL����������������������������������� 60%
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*) NOTE THAT SPIRITSIMPORTED BY THE STATE FOOD ASSOCIATION
AND TURKMEN UNION OFCONSUMER COOPERATION
(TURKMENPOTREBSOYUZ),EXCEPT FOR SPIRITS IMPORTED BY THESE
ORGANIZATIONS ONCONSIGNMENT BASIS AND/OR AS PRODUCTS
AND/OR RAW MATERIALS THATARE REWORKED OR TO WHICH VALUE IS
ADDED IN TURKMENISTAN, ARENOT SUBJECT TO EXCISES.
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5.� TURKMEN CUSTOMS LEVIES EXCISES ON A LIMITEDNUMBER OF
EXPORTED GOODS.� THE LIST INCLUDES:**