On December 1, 2018, some changes were made to the tax code of Turkmenistan, mainly these changes concern the percent rates of excisable goods imported and produced in the territory of Turkmenistan. The corresponding change was signed by the President of Turkmenistan.
Article 119. List of excisable goods and excise rates
| Name of excisable goods |
Excise rates |
|
| The old | The new | |
| By manufactured goods | ||
| Beer |
10% of the cost |
20% of the cost |
|
Natural grape wines, spirits, liqueurs and other alcoholic beverages (except grape must), as well as wine materials with an alcohol content up to 20 percent inclusive |
15% of the cost |
25% of the cost |
| over 20 to 30 percent inclusive | 30% of the cost | 40% of the cost |
| over 30 percent | 40% of the cost | 50% of the cost |
| Petrol | 40% of the cost |
40% of the cost |
| Diesel fuel | 40% of the cost | 40% of the cost |
| For goods imported into the customs territory of Turkmenistan | ||
| Beer | 50% of customs cost, but not less than 4 manat per 1 litre | 60% of customs cost, but not less than 5 manat per 1 litre |
|
Wine grape and other alcoholic beverages with an alcohol content up to 20 percent inclusive |
100% of customs value, but not less than 20 manat per 1 litre | 110% of customs value, but not less than 25 manat per 1 litre |
| over 20 percent | 100% of customs cost, but not less than 30 manats per 1 litre |
110% of customs cost, but not less than 40 manat per 1 litre |
| Alcohol used in the manufacture of alcoholic beverages (with the exception of imported for medical purposes, as well as state-owned enterprises, consumer cooperation enterprises) |
4 USD per litre |
5 USD per litre |
| Tobacco products | 30% of the customs value,but not less than 0.5 USD per 1 pack | 47% of the customs value, but not less than 2 USD for 1 pack |
| Other manufactured tobacco and manufactured tobacco substitutes | 10 USD for 1 kg | 10 USD for 1 kg |
| Passenger cars (except for special ambulance cars and specially equipped for disabled persons) | 0.3 USD for 1 cubic centimeter of working engine displacement | 0.3 USD for 1 cubic centimeter of working engine displacement |
