For Special Tax Purposes, As Amended By Rregulatins No. (2) Of 2002 And (57) Of 2003, Enacted By Virtue Of Paragraph (b) Of Article (6) Of Sales Tax Law No. (6) Of 1994 and its amendments.

Article (1)

This Regulations shall be cited as “Special Tax Regulation of 2001” and shall come into operation as of May 16 , 2001.

Article (2)

The word “value” wherever mentioned in this Regulations shall mean the following :

1) The price actually paid or payable in return for goods locally produced, or services, when supplied or put for free circulation.

2) The customs value established to levy customs duties listed in Tariff Tables in force plus any other taxes or charges due on the imported goods prior to their clearance.

Article (3)*

A special tax shall be chargeable on the import or supply of the items listed in the following Schedule by reference to the chargeable units and at the rates shown below:

* Amended by regulation no. (32) for the year 2005

ID	DESCRIPTION	CHARGEABLE UNIT	RATE OF SPECIAL TAX
1.	Cement of all kinds: a) Imported and locally purchased by manufacturers of cement pipes and columns and manufacturers of cement mixtures, registered at the Department. b) Others	Tone Tone	Zero JD2
2.	Construction and reinforcement iron bars	Tone	Zero
3.	Mineral lubricants and other lubrication materials and preparations containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials.	Litre	Zero
4.	Beer, including non-alcoholic beer	Liquid	600 fils
5.	Ethyl alcohol ,undenatured.	Litre	Zero
6.	Spirits and alcoholic beverages, including wines and other fermented beverages.	Litre	1000 fils
7.	Tobacco and tobacco products: a) Tombac: 1) ordinary 2) sweetened b) cigarettes: 1) put to home use 2) supplied to the armed forces	Kg Kg Packet of 20 cigarettes value Packet of 20 cigarettes value	2000 fils 2000 fils 190 fils 102% 150 fils 102%
8.	A) Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No.87.02), including station wagons and racing cars, whether imported or locally produced not earlier than five years B) Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No.87.02), including station wagons and racing cars, whether imported or locally produced earlier than five years C) Motor vehicles for the transport of ten or more persons, including the driver, motor vehicles for the transport of goods, and special motor vehicles, produced five years or more earlier, which come under heading No. (8702, 8704, 8705) of Tariff Tables.	Value Value Value	25% 45% 16%
9	Mobile phones and radios subscription service, whether post- or pre-paid.	Value	4%