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Decree-Law No. 9/2006 on Health Warning Labels and Tax Control of Manufactured Tobacco Products, Timor-Leste

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Latest Version in WIPO Lex
Details Details Year of Version 2006 Dates Entry into force: May 14, 2006 Promulgated: March 3, 2006 Type of Text Other Texts Subject Matter Trademarks Subject Matter (secondary) Other Notes For provisions concerning trademarks, see Articles 2 & 3.

Date of entry into force: see Article 6 for further details.

Available Materials

Main Text(s) Related Text(s)
Main text(s) Main text(s) Portuguese Decreto-Lei No. 9/2006 sobre Avisos de Saúde e Controlo Fiscal dos Tabacos Manufacturados         English Decree-Law No. 9/2006 on Health Warning Labels and Tax Control of Manufactured Tobacco Products        
 Decree Law No. 9 of March 3, 2006 on Health Warning Labels & Tax Control of Manufactured Tobacco Products

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DEMOCRATIC REPUBLIC OF TIMOR-LESTE

GOVERNMENT

DECREE-LAW No. 2006

HEALTH WARNING LABELS AND TAX CONTROL OF MANUFACTURED TOBACCO PRODUCTS

Considering that smoking is a serious health risk and that it is the responsibility of the Government to ensure the wellbeing of the citizens through the use of internationally adopted health warning labels;

Taking into account the national interest in the fight against tax fraud, particularly with respect to the smuggling of manufactured tobacco products;

Considering that failure to pay taxes on cigarettes causes distortions in commercial competition, benefiting dishonest traders to the detriment of to tax payers;

Considering that one of the practical means of identifying smuggled cigarette packages is through specific wordings and labels printed on boxes and packages;

Pursuant to paragraph 115.1(e) and 116(d) of the Constitution of the Republic, the Government enacts the following, to have the force of law:

Article 1 Products covered by this decree-law

Subject to the provisions of this decree-law are all packaged, manufactured tobacco products, namely cigarettes and cigars, pipe tobacco and thinly cut tobacco for wrapping cigarettes.

Article 2 Health warning labels on cigarette packages

Health warning labels shall be individually and visibly printed on both the front and back side of every cigarette box and package, right below or above the product trade mark, with letters in a colour contrasting with the background of the box or package and covering a surface equivalent to the size of the producer’s trade mark.

Article 3 Health warning labels on packages of pipe tobacco

or of tobacco for wrapping cigarettes or cigars

1. Health warning labels are individually and visibly printed on both the front and back side of every tobacco package or bag, right below or above the product trade mark, with letters in a colour contrasting with the background of the package or bag.

2. Importers may request that warning labels be placed in the form of a sticker, under the same conditions, whenever the quantities thereof can justifiably be considered small.

3. The request referred to in subarticle 3.2 shall be made prior to customs clearance and filed with the Customs Controller of Timor-Leste or to any other person to whom the latter may have delegated competence to do so.

Article 5 Compulsory words

1. Importers must print, in the Portuguese or Tetum languages, at least one of the following health warnings:

(a) “ Smoking kills”; (b) “Smoking is a health risk”; (c) “Smoking causes cancer”; (d) “Smoking while pregnant hurts the baby”; (e) “Smoking causes sexual dysfunction”.

2. Similar wordings, with the same meaning, which do not exactly match those indicated in subarticle 5.1 may be used insofar as these are authorised by the Minister of Planning and Finance prior to tobacco products being placed on sale to the public.

Article 5 Failure to comply

1. Failure to print compulsory warning labels and wordings on any type of individual package or bag as referred to above is presumed to be a tax and customs offence under Decree-Law No. 10/2004 approving the Legal Regime on Tax and Customs Offences in Timor-Leste, in which case the tobacco products in question shall be forthwith seized until such a time as any taxes or duties due are paid.

2. In case the offender fails to pay the administrative penalty provided in subarticle 5.1 within thirty (30) days, the goods shall be considered forfeited to the state.

Article 6 Entry into force

This decree-law shall come into force 60 days after its date of publication.

Approved by the Council of Ministers on the 25st January 2006.

The Prime Minister

[Signed] (Mari Bim Amude Alkatiri)

The Minister of Planning and Finance

[Signed] (Maria Madalena Brites Boavida)

The Minister of Health

[Signed] (Rui Maria de Araújo)

Promulgated on the 3rd day of March 2006.

To be published.

The President of the Republic

[Signed] (Kay Rala Xanana Gusmão)

 Fiscal dos Tabacos Manufacturados

REPÚBLICA DEMOCRÁTICA DE TIMOR­LESTE

DECRETO­LEI

9/2006

AVISOS DE SAÚDE E CONTROLO FISCAL DOS TABACOS MANUFACTURADOS

Considerando que os cigarros prejudicam gravemente a saúde e que compete ao Governo velar pelo bem­estar dos cidadãos, através dos avisos de saúde adoptados internacionalmente;

Tendo em conta o interesse nacional na luta contra a fraude fiscal, em particular, no que respeita ao contrabando de tabaco manufacturado;

Atendendo a que o não pagamento dos impostos que incidem sobre os cigarros provoca distorções de concorrência comer­cial, beneficiando os comerciantes desonestos em relação aos cumpridores;

Considerando que um dos meios mais práticos de identificar os maços de cigarros contrabandeados é através de marcas e dizeres específicos, inscritos nas caixas e embalagens,

O Governo decreta, nos termos do n.o 1, alínea e) do artigo 115.o e na alínea d) do artigo 116.o da Constituição da

República, para valer como lei, o seguinte:

Artigo 1.o

Produtos abrangidos

Estão sujeitos ao disposto no presente diploma todos os ta­bacos manufacturados embalados, designadamente os cigarros, os charutos e cigarrilhas, os tabacos de cachimbo e os ta­bacos de corte fino para enrolar cigarros.

Artigo 2.o

Avisos de saúde nas embalagens de cigarros Os avisos de saúde são impressos, individualmente, em cada caixa e em cada maço de cigarros, em local bem visível, na face e no verso, imediatamente abaixo ou acima da marca do produto, com letras de cor contrastante com o fundo e com medida de superfície equivalente ao da marca do fabricante.

Artigo 3.o

Avisos de saúde nas embalagens de tabacos para cachimbo ou de enrolar, de charutos e cigarrilhas

1. Os avisos de saúde são impressos, individualmente, em ca­da pacote ou bolsa de tabaco, em local bem visível, na face dos maços, imediatamente abaixo ou acima da marca do produto, com letras de cor contrastante com o fundo.

______________________

2. Os importadores podem solicitar que os avisos sejam colo­cados na forma de autocolante, nas mesmas condições, sempre que justificadamente as quantidades sejam consi­deradas diminutas.

3. O pedido a que se refere o número anterior deve ser efec­tuado antes do desalfandegamento e dirigido ao Director

Nacional das Alfândegas ou a quem este delegar a com­petência.

Artigo 4.o

Dizeres obrigatórios

1. Os importadores devem inscrever, em português ou em tétum, pelo menos um, de entre os seguintes avisos de saúde:

a) Fumar mata ; b) Fumar prejudica a sua saúde; c) Fumar provoca o cancro; d) Fumar na gravidez põe em risco a saúde do bébé; e) Fumar causa impotência.

2. Podem ser utilizados dizeres semelhantes, com o mesmo sentido, que não correspondam exactamente aos indicados no número anterior mas, nesse caso, devem ser autorizados pelo Ministro do Plano e das Finanças, antes de serem co­ locados para venda ao público.

Artigo 5.o

Incumprimento

1. A não existência dos avisos e dizeres obrigatórios em qual­quer tipo das embalagens individuais referidas faz presumir infracção fiscal aduaneira à qual será aplicável o Decreto­ Lei n.o 10/2004, que aprovou o Regime Jurídico das In­ fracções Fiscais Aduaneiras de Timor­Leste, apreendendo­se imediatamente o tabaco até ao respectivo pagamento.

2. Caso o infractor não liquide a sanção administrativa prevista no número anterior no prazo de 30 dias, a mercadoria considera­se perdida a favor do Estado.

Artigo 6.o

Entrada em vigor

O presente decreto­lei entra em vigor 60 dias após a data da sua publicação. Aprovado em Conselho de Ministros, aos 25 de Janeiro de 2006.

O Primeiro­Ministro,

(Mari Bim Amude Alkatiri)

__________________________

_________________

______________________

A Ministra do Plano e das Finanças,

(Maria Madalena Brites Boavida)

O Ministro da Saúde,

(Rui Maria de Araújo)

Promulgado em 3 de Março de 2006 Publique­se. O Presidente da República,

(Kay Rala Xanana Gusmão)


No data available.

WIPO Lex No. TL013