Law No. 22 Of 15 April 1994

Original Language Title:  LEGE nr. 22 din 15 aprilie 1994

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LAW No. 22 of 15 April 1994 on amendment of the annex. 1 the law nr. 42/1993 relating to excise duty on imported products and from the country, as well as income tax from crude oil from domestic production and gas ISSUER PARLIAMENT Published in MONITORUL OFICIAL NR. 102 of 21 April 1994, the Romanian Parliament adopts this law.


Article 1 the list of the annex. 1 the law nr. 42/1993 relating to excise duty on imported products and from the country, as well as income tax from crude oil from domestic production and natural gas change and is replaced by the annex to this law.


Article 2 entry into force of this law, Government Ordinance No. 5 of 14 January 1994 amending the excise duty on alcoholic beverages and cigarettes of the highest quality, as well as the imposition of excise duty for cars with engine capacity of more than 1,800 cm ^ 3, we run, or cease.
This law was adopted by the Senate at its meeting on 31 March 1994, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT Prof. Dr. O'LEARY GAITAN this law was adopted by the Chamber of deputies at its meeting of 5 April 1994, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT MARTIAN D Annex LIST of special taxes (excises) usage for products imported from the country and no. crt.
Name of product or group of products the share% 1.
Alcohol *) 50 2.
Plum brandy and spirits natural 50 3.
20 4 wines.
Spirits and liqueurs, including drinks obtained by distillation of cereals of which: 100-whisky; Gin; rum and spirits from sugar cane 300 5.
Wine-based drinks of which: 115-115-200 champagne Cognac-sparkling wine and Vermouth 45 6.
Of which: 55-beer packaged in tins packed in 200-beer 0.5 l bottles under 150 7.
Coffee coffee substitutes, including 80 8.
Soluble coffee 80 9.
Cigarettes and tobacco products of superior quality 300 10.
Cigarettes and tobacco products of average quality 7.0 11.
Cigarettes and tobacco products of lower quality 45 12.
Products of natural fur (except rabbit, sheep, goat) 70 13.
Carved furniture 50 14.
Crystal articles 50 15.
Precious metal jewelry, including wedding rings 20 16.
Premium gasoline, regular and normal 15 17.
Unleaded 13.5 18.
Diesel (Diesel fuel) 6 19.
Cars (including import, coiled) with the cylinder capacity of the engine over 1,800 cc 50 20.
Perfumery 20 21.
Appliances videos recorded or reproduced, even incorporating a digital video signals; combine audio 40 22.
Double radiocasetofoane with playback on tape or compact disc 40 23.
Camcorder 50 24.
Air Purifier 50 25.
Motorcycles, scooters and miniscutere 30 26.
20 27 cameras.
Individual phone terminal type device "Cordless" 20 28.
Camera phone terminal type "Cordless" with automatic built-in response 30 29.
Apparatus for air conditioning, window or wall, forming a single body 20 30.
Hunting weapons 100 Note *) Excluding alcohol synthesis type M.S. and S. E.

NOTE: items 1-8, including the application of quotas for imported products contain the amount of packaging.
-For the calculation of the excise duty for items 9-11, the Ministry of finance will do in terms of tax, employment in their respective groups.
-Excise duty set out in 16-18 positions is calculated and is due only for fuel.
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