„საქართველოს საგადასახადო კოდექსში ცვლილების შეტანის შესახებ“
📦 საკანონმდებლო პაკეტი
„საქართველოს საჰაერო კოდექსში ცვლილების შეტანის შესახებ“
- „საქართველოს საჰაერო კოდექსში ცვლილების შეტანის შესახებ“ საქართველოს კანონის პროექტი
- „საქართველოს საგადასახადო კოდექსში ცვლილების შეტანის შესახებ“ (ეს პროექტი) საქართველოს კანონის პროექტი
📋 განხილვის ეტაპები
I მოსმენა
✓ 77 ✗ 0
საქართველოს პარლამენტის დადგენილება (1)
II მოსმენა
✓ 79 ✗ 0
საქართველოს პარლამენტის დადგენილება (2)
III მოსმენა
✓ 76 ✗ 0
საქართველოს პარლამენტის დადგენილება (3)
კანონი
🏛️ კომიტეტები
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი წამყვანი კომიტეტი
- საფინანსო-საბიუჯეტო კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2013-12-24
ბიუროს ნომერი 131
📜 ტექსტი
საქართველოს კანონის პროექტი
Arxr,rbr,
bsjrtio6gqxnb 3r6<n6o
brjr6or3gq,olr bt sQllrrbrQo Joqgffilr8o mq'oq00ob 83$o6ob
Agbsbgb
aubqrl 1. bdr6,o6Cex"t t r6rq,Jll$cqxr 3<'rqgll-rol-r (t JCr6,oBCq't'r1.,
LrJr6offiqoCbq,o Ar06C, NeS4, 12.10.2010, aCb. 343) 158-C Aubq)ol-r 03-4 6s$oq'oL,.9 b"
:lSCJgEjOo Braogiq,obqtb 0C0(,96o tigq.osjoocror:
,,q.b) ,:gCx't rE br$q3rcr tt6r3cr6s6rro, lDqrfuJ$8C6o r6/cp Um6go60>gcm
0oaLrb36Cb), rA6CoBg tts366.:oU6o 0r'fb.>bp66brbg tgprAQ(8Cq'o6r."
Og\rr 2. 3L 316o6o .>0oj0gc.oq9lr p0o$3g63botor6r6.
brCrfEn0qxtl, J6,CtoAC6Oo
V
6-\'
\J
განმარტებითი ბარათი
Si6ardrootrrtox, 6r6!oD
,l$J.r6oBCer',1, l$0.)q'rllJbrQrr 3alA'eFAo ABq'.{!Ct.r., 0Cor6ob ACbsbCb'
l)!Crr,o8o(x' J Jr6('|6d, i6aub$C
)) tx%r(r, o6€s'16roo! J$a'6J@0r,1, &J$hD:
r.r) JffJd,c'ftIJ.,1, &,eoboU 6o$CSo:
JiffiJf,ofrlJot, tueCbJ ar6&f,ctryJgor oa 0rd,CAoS&'o,, iffi LvJvr,qCex',1, Jrt6q'raC6oob 2013
gq-l, I
N5l2{lb ArA0C6.{'Cb.,o, r',\)otso0o6,CbUq'., oi65 "br3tCi6o 6r3o6!oooU
"Jd,"e'"t,
o,rbrat,.4a'\Ebot b$oo,bCatJ"
3ofu356or or4oL drx6oorrqg
Ad,atJal6o6,aleob
Jl,rg6ob('tC0ou
g'NAC6OC0o,$ Cd,g)rA. aCbrSrAd$Q, LDbC(€$ogoA ioe$ 3sq"lg0Aoq'Cbs "CA6oJoU Lu0d'6roL6at
grrqO-U.oa"t ofur6o$,t6rnlr" (Bd'oJo6oi6,(qq'oU) JffiooJCaob sbrb3r l$Cv6oBC(\')b aoCaCa
J$(16A(SAq(rbSo.
V
!.0) $&r6J6a)djrr,
m!6o:
re6o60qo
Jr6c6J6ofttoot, aob6.,5 CAd)c'Jc6or6oqnb Jrno66olXbri: Ar6C6agr Lqjr6oBCqx"6o
lO.t3^:5a. ar6ga3q-r brCrd,o8CqmL aoCd, 6,\).,3oOo6,CACe "ar6A{5CO$C actd6r('.boU l.trErLU6olj
ACbrbCo"- A6rS;q'Ab6% UrSdroMcrr6oln a0o,r6b8Jortso, d'oaq"'o' QAosACbr lugt'$soU6o
a.ob)b3r,cbob 6.)erlrrbA,Cq'oU raoQCoolrr {er uoctqBq'oU acoxt(r,, tug) A!6ob EsQCbUq'o Jo6oar'
Ooa6qno oorgrq{,Ufi,6Cbl, ttsrCd,6roU6o ffil,5brr,Cbd., BCq9CATQ 6r6b<'tCt3oXq'CbfqD
$gqr0bXq6Xq,o0ob qgraloCboor, qod,Cbf ('Coob btQJ$brao{$6 0rd,r3obgq'Cbs'
).0) Jtu6Jt6o&brf, &{tuo,!Ar' 16lr,:
l,rC!6'o'3C(|a)L Urar(DLrbr('o J('l('&ll.lotr
FSraAr0r6C JrE(,'En6('lCdOoU aCl')OrAoUrA $q'oq'Cor AJQob
ld,bCoU('o 6x9,U!brQol$br6
bri)6,o,6Cqx'3o
ioe C acuea". d,ooCqbo rd,C0fq'o6c0tt
6,o)a"t}!gqt8"l, l,{oobb. JCrt(,)a, reoomoqo ar\x"} aC'4 6r$ogr,b "aa" &CJU6i0ao' arr'qr
fr"tQ3*, lr"6"g%)0m, lr.r(rfBCOBCd,o rvLor bxfuor6SsgrxT 0o0trrbCl6C6olD, AsaJOCoCq'o
"CO-S
tsC0ACao Utbol, aoaurbud)Cas UrrC66r{'lb6o aoabrbCd'cbr$C $cQrabCaaJqxq6r'
nlogos
"t6X
c,ooc('oo ka60ocq'acbr lrll.n -Urtudtq'vJo 8orgff'U Ur',bCEO('lL' &'cd''
V
8) $5a)6Jd,c)Gljdr S(J6$h16() Qn'$CoCDr:
O.r);s6og*6r'rtktob &e00.:bo,$ (,.u!30o6Cooo) !'Jooq'CEJqo bidrliCDol, Qr8dr6l'9Dob $grC'('l:
bdrx$oti
Jr6o6Jd,oCopl, &{Cb} 16 SrAooh$t, brhq€$<'g(r &v3.x3)ogr6 AsATOCA''o'jo
AJac'Sogrlr.
br8gA' 8qx,65F<rb0r
qqsaqq6Cqsbd, aa,abrbod'Cbob aoaqr0oJ AJL
aoAurbrd,CbitC
U$C66r(lb6o
ldJ6oBCqEt, ll)o}AJ,)bj(,cl JoQ&I}oU 158A''abrbJ6,Cbrb,
,tDjrCr6o6r3o&0os", 6n00qx'o a.{C}C('
oSC6CAb 8roSq'ob Utsq'C8oo) Qqb'o1056
a&a 6r$ogoL
C AC\,oU
"4.6" *CJU6COo(D6 a)al''a(n6!l',C,
J6/Q) blo6tsod)ar0oo
(JC6oLt6$oaAd'|,
LrQobJCOBCt6o
oJCr6r0orao
6ros3oU3gq,Xbgq'
Jo6ol' - IlJactlq)rCa)
.'od,oqFoq'o
b5a56,o,goL
brxr6(''
Aa,AUrbJr,Ca, e., A,,A}JbCr6C6ob 6ra$Bob
r3.,ro.nl,l]Jr0C6OoL (aoaeboeo - b.qJq'tJo lSossffl,lrrrLrq)ob) aoCd atao$36oq'o l,J64psl)!br4.oo
sdrf ,oa gr.J)f 6cbol, lr5tsf agcq'tc rbor',0ocq'cbU pq6-oL 8ro4q'rL.
D.D) J!6o636oeloot 0Aq'C65 b('oD(corr,
Car6,oJa'6ot',oq'ob Jd,.6OoJCSob A56Cd,Bob aCAAC0 201a $qdr
r osft6<49s6, aJL
,,lrqlCr6oSr3o&0oob{Oo" bboJ "UtA,Crq'rCo J3orOmU br.'8C6OoU" ApSCf('o b)rJ6turtb6(l
AoAUrbr6JottC tCQlAbC(8JEmool, acrabrbgtfub lD0J('rlrrbrq,o JoACJbAo So6raACbrt''C
03e'ogC0ou aCOrMr aCA(Ba 16 esdCod,Cbr A'r?b-{!o,. ACtlbraoljJA, AJb "b5'$Cd,o6Ao0.roor"
lq6o6Jq'o ffil,rb$Cbob aobCQBoo, rerd) tuooBe'ob (,q6-ol, o,!6bCbl, A'r oaob Ar Jqbt$.,6C&D,
6,00 6JU
&,C6 brao}tq'rC('l Aoromb br.)SC6OoUArE &,{&ffb tCo('lbbC6Cb0qx'
"t'rCrCd)a,6Jg%rooob"
AoAbJbUt(,Cbr 0JAoogC6C05 Br q'oU fgq'C0oo, AeO-bbrE 0)o,AotifAq,CAUq, ('tJC6$oJbto,
l$bCe8$ogcl &'ODO|S, bOXa J3qrl SsB{'ol$ ol' AolrJrerJ6o Cgfrloo 6Uq'ob On'qb a,.tffC8r.
(l,r&rCr<'rC('t )3oro(x,b b.)rAC6Oob aoCd, arb'b$Ctffi.'3%ro(rr,oBot' $fJJq' $CAa,rq6oeoq'
Ao0bbC6CSr$C ArbC0i6.tgo Ae8-ob o,r6b,r, rffiCelbso oo8q,ob alb
"l$CrC6o68oaroor", 9q'ot'
q'!d,t).
aCrE/dC6l,
270
00o
(,tibg('C0oo
AsffiJ3q'obrao
6.S) J!6a6J6c'&bol, S,roqlC6s 0€?O0ol, br6?€oo, 65B(,$'J
Jr6a6Ji6odoot' &,QC8. ,6 Or&roSSAl, l,rbSq'a0(ao &PJXrOot b$8Soor, Er$oqDb
0sq,oq,C8ru.
D.A) t rbC(€F'8lrl, rbrqn Bo6SrCl6o SlqKo0cqthb(x
JsffiJt5c'Sklot' &'eCb" S ooArqrrlt$<r0obb lrrbCq'ABAol, aoCd, sbrqD A(,6r6bfd,o
SlqiACeJeXSCaobteCo'.
V
b.C) J56cl6J6'!ehol, Ec a(larc6Cqr, S(,66flr$r, OC(06Cbo oE Jd6o,roE , (ffiCqE
r adv6o,5o
36AOq}AC!5 $5di6od0pb aa{pCA0bJ:
Jr6(r6&r,otloob &,e[8r 6raoofu36b go6s6lgrr A3q,C698tt oA Jodosot3ob, I'todCqloi aoa5f,oro
g6,0CqpCOr JrffiJd,a'ftbob A'rdagq'C0r oaob 0soBlqxf,B60bos,, dx'a tCaote6o6o({'
LttCAsabSABCex, &rabb06'C0r Oo$dJ3gq'q,CDr ('Qt-b&6 &ro,Sq'ob f3q'J&,o,.
0.d $6(,l6&6('ldooo, ei{gooft(l(,
a|Q,C&!O! q!, arcC6c|ld, 0ldrrt{Q3l6ot,
&tl5J6CDq'(fu 56 lrb3! l$boL 0t('J$bACq'dr
JlffiG(rJ(r
Jr6(r6Jd,flCloot oob!(8(,o, q,q6-UA;6 tuo8q{,b UAq'Cooo, AroEoUUEeQC0r b.rrC6tuob6r)
Afl ALrblinCortC $CesAbCCBC(xr0t.
dle'|6J6otbou Atrx.lglCDrlrrC6o,$t"i6dra'UlA.,tio('cD6q UOr6a.)r,00Do,!6:
0., $6c,6lt6ard0rft Ao6r6otDr S6aBr6do.1olt qnfxJb.80bor$:
Jr6obi6oCdooL AoqCor )6 C$o6rrqaQ,Jdrb0r J0rr,oJ8Aod,ob (rxnCdO.EJAb.
,\'/
SD) $6c'6:Ir,l''do.n EoOn6ddD lDo6o.9a6otl't a'60r6o$r0oC!Ao brCv6o4Cqxrl, $tsrix"altioN6
er4aof,CD"3q' Otq'q,CDCq,CDCDo,$:
Jr6o6.)6,od0ob &,qCor Jd6QJJ(r, CaUrbJ6Cbr "Caric'Jot, b$C66r(1L6(1 UlrrBr6oboCaol,
o6bs6oSr0orao" (A6,('lJc!6o6alqlo) ltrj.rt6o43q'ob S33d,(.l0rl,o,i6 QrJ$ tCboo seC&Cq'o
3J(pC&C('CoC6ol, 3$a'6a(9Cbqxr8rAo $Dhrt.
6.d$6o6J6od0rr, Atrr6o,Cbr l,rC.6oUCeol, cf,66o0 q'r 86l3tq)ad,oo bC<tEC}6Cq,CDCbo,r6:
Jr6(,)6J6l'l&bo t6 C0o655qAeC0Cbi ltrjr6:o)3Jqmu o66b6% A5 a6rgrqAb6%
bCq'tsgl16UqCbCbt'.
A) J$o6r6'ieh.ft Aat6trp6Dot J6ar6gbAo&rqg02<xl J,rdrq,ODCf,CDo:
A., Jr6o6ntoebol, oCeCp53Clt&, 8(''6t$oq,C l,$ce€Dqo, v6.l,Jb0q'AftA('l gq,r brCl6o,Soi6olto
a6ar&)$looi (A'r0Cl,C!,CqCDr),eltrlC60o:
JrEd6Jd,oCdO.r' aCEJetCbol,sl, ac'6rE(('Co0r &neCL "Car',cuc6od,oqx,l," Jt',o6t',raCbot,
S)6aqC6ao &"AJbSC roboJ(fr dl,JCd,oobai ' rA6.,16 3Cd,0COas As Cd,oJ q'Co6CAoqAr.
e.D) $6c,6J6oeho[) oCeCPJoCErao a"6$,q€ c|r6o&)tro(nl, (AiEdrC0le$olr) .WC,r dnC60ol,
aCArbCDr $6cf J5(.l&lod 6d.r6o):
C) Jr6c,6J6o&bol,
Ao.'tr,o:
br l6o8Cqxrb C.]o6oAoJobr qor aQ06r(r, 0$3@rd,C8ot Lrao6olrod,o.
A) J!6o6J6c&b.r, o6%o.\5c6o.
lrrCrd,o8Cq'oU ao,r3l6ob5.
V
იმ მუხლების მოქმედი რედაქცია, რომლებშიც წარმოდგენილი კანონპროექტით შედის ცვლილება
oa Oouqrtu arCaCaeo, lr&Jq'o f,NrCoo!, 6,o8qdtsoo $rdo(,406q'o $5o6J6ctd0('o,
ACAol, $qrryC0r
aNx, 168. AecdrcblqnlrJoe6 S.)drlSolvJ8q,Cbr
I
. srdBq'oL Uge'CSol, 0r6CaC {9e6-oL6$ 6so,6pb33q!}J('o., ffQCao lrrCo6qob Ao$o(oC8r.
oAJ(,'(,Oo.rE (r,atC6oor, aCAc$i6r:
r) C6,q6"q'(, r6ia) ?obo"6,o 3sq*Jool, (0Jl6Ar BCAoMtSoJfoo 16 UJJate0dooct ao$6CAoo'
A(,$oaJ0r s6,/q,J oAJo6Oo;
osaarbrUc6Cbq,ra 0rs8rq'obB,6c0fqol$), tssborEo SQrq\.oC6oL
6) brdrd,o8CqEl, Jt6aBBCq'o b6JolrroBol, &<DllJoCAo oCr',otu Qs cICd,oU tr"(oCdr o6Jotr'Oo;
ao$oAC65 rVQr .!A3060r"
0) 0,r6d$C(lrsob, lrrbCq,asoge t'{Uo,r6CbAo AoCOCO(r' rd6Ao Ca'6CU}
6,cracq'o.r r.,JDq'o$r0n'o, o(,(cbfeo aca'rb$q'cbo acoo6ct)l oqcitloao;
I
oaJo6oo, 5ac'co8c
6 I usugqogqcr lrrJco,6carb oofuxgq'o a.!d6r3o C('lEcooU &,$oac8r 16/('r
gcttr'aoo'
jo690ob
qbM0oU
BCbJOrao[rQ
'|$hq€$o8al C(lFCaob ACLobCA" bJCv6oBC(str $ffii,
alarmat (&,BqACAr)i
a) l,rhq'a$osFl Co6C6oU ao$"(gco, Jd,.A\5o$r0oot Jd,o06raob aobr(Ao(,,;
ACLsbrooUrG" oAtSC
C) t rCc'6q'ou oa3od,Oo ta JoAdbob 199-C ACbq'nb,,A" Ar "o" &CJ!6CO00oL
Arbqx|ll AJ6oQ6ol, &o8rqrr.,B5C6.,o,, 6#Xgs o4crr06rq'.' oEqI3UOrqC(n bo6oAs6 LrCo6q'o[
oaJo60olru
bhs
S) l,J$6q0qnb t$$6.,,,d,C(qb aoC6, x3r r, Lr6o)qDlr, b)oo[, $o66otr. 3{T6q'd'obs Qr
Lrego)obabtb0r6(') b506Cbou &r$oqog8r, 6oAq'Cbog 8.r&'togo6Cb5 aboq'(rA d)Cq'obo06o aob6oo:
$) br8r6J(')-CJd('lAoJg6o brCao$(dob Cd,o$FJqx' lrJr.,Ca6qxr 6oAC6Jq'$rd'ob 4820 20 000 00
Jc{oo &,or,o,C80qx' l$Co6qr,t (rhoOq$ot) &'0oqCbr;
o,) tD05l6co-Xl('6('lAoJfi6o l$Caor&,Mr Cd,oS6fqr, tiJ'rCat6qx! 6o006Jqr\)?(r'ol, 4t0l' 4802 s5 q'r
4sl0 22 JotqoCbtso ooooo,CbUq|o l$C('|6qDU o6icir'0or
o) l))0rr,f(r-Ca('t6(,)aoif6o l$Caor6o6otr Ctr,oS6f(r, tDNCoEqE 6oAC6JC'r0f6'ol,
V
l2ll 90 980 00
t,)l$C(')6qx,olro8Jot(affo)oioB)qnlr$o6CaffhM1}lboq'rl,AClrACoo'I2|I2000000. I30I 20 000
00 AJ ll0l 90 OOO 00 LrbrJ('l6qx') CaolrubJotr,OoC0oo ors,3rq'ou$o6Cfuq'n &C6C66%"
12 000 00. 3912 31 000
ArUbrAo,JOCSCeo AJq)rCo, l5M 20, l5l5 30, 1520 00 000 00, 1702 I I 000 00' 3912
00, 7Ol0 l0 000 OO, 7010 90 79o 00 A'r 9602 00 0OO 00 (S('1016(,l) Jrslrfq'C8o) J('ACAAo Aoomo'Caue'o
lsjcsq'ou tu$oq.og6.r s/G,s (,A&60(';
3) lr.d:d)o,3cqEu Aiffiob, Xr63d,(r,Cq'clM$
(r lx'r6osqEd,o q,rmou ffid$Crd$ q.r tsjst5o63q'ob
1.D63366rq'o
tsotuEl,o,r Ao6ol'Od)oL 3r,rx'r\'r6o bdd.r6Cboo, (,rasc6oqx, 63Ubob aobgp3oor
(Si6,0J0$Ogqb) Ao$CSolrr ol, Ar6JCoS6oqb brbI5Co'CJoEr"AoJ3lr,o UriAo56o0ol, Ct'i,o3fuq'o
l$lxC(,'6(E e,AC6Jq'gUi',o1, 28-C q'r 29-C 216gganor 6ro4^tqrlt$o6C&C(x, S$,4'A0C6oqn
6gq'q'CUqol$ er bu8l,Or60oC8olr, lo-C XBUSoo, Aloarq{,b$o6Cqoq'o ts56&0Cao!(b Jd,('t(rdoml,
(&d,e.' Uiq8lo 6,S$(, .,r), tuo tuob, SrCOoECMr, Ao$clACbr rUQr oaio6oo;
q') lrr0rd,Co-iBo6(')0oJf6,o l$JAolM,L C6aA6gq'o lrrbtJo6<x' ffiC6Jq'sour',ob 8419 20 000 00, 9001
30 000 00,9o0l 40,9OOl 50,9ol&-m22 (8v6er 9t19 l0 $o 0o), 9025 I I 200 00 Qr 9402 90 000 O0 S(''ACbAo
A.dr,o,C0"qb Ur0Cqr,0.6('l rE 3Co0a',o6Jf,icqn (,r6o$C('cbol) lrrCcfqdr (Ax, A(!60lr, o6tfq'o6o[
3&,oOCsol,6CAUCsolr), E7l3 er 8714 20 0o0 0o 3oAC63o 5q6om3(b Coq$olrs Ar A.'o,o 65$oq'Cbol, aJ
tDmo$ar08ol,, braCqrtoo6al qorS(ffiOeCool, r',C6OAC6olj tsod,Cbob, t,)AC(r,o.6ct Qr6o60e'Cbob
b,rc.,r86ol'OoJct OClro-lrol\)Ca0aolr, Se'&loaCo6Cbob (6oaC('(,,J OCbO-bol,OCACao
6C0o[O6,od)C&Cq'or I})S)6oBJq,(''b A6oAoU, Xr6A6o,C('a'bobr Ar bo$orqrCd,o (,ro3ot biAo6obo6('|l,,
&'C6,) aoSoACb! i6/ar oaJo6ooi
O l))ald,J()-0lo6o0oJfd,o lr.rporffi'I, S6ct3OJ(lo l,JJrCc6({r 6oaC6Jqtrd,ol,0l02 2l'
00. olM r0 ro0 00, 0104 20 100 00, olo5 I I, o5l I l0 000 00, 0602 l0' 2503 00, 2801 00, 3l0l 00 000. ll03ll05,3808 91. 3808 92 ar 38Os 93 Jalq,Cbao Sodr,olCarqb trqjo6q'ou Ao0oQgas sE ('r ooJorioo;
0103 I0 000
6) bJard)Co-CJo6oaoJfd)o btJAoJ6(,M, CdrcB6Ce'(' bJlrCa'Ego ffiC6Je'rou6ob 8703 Joqoao
rq6oeJE o alJ3}Cdo J3oct&!&,qr'b 6.,SrAC0r r6iq,r oA}a6,Oor
o) LrAJrtCo-CJ(.l6ataoJrrqo brCaor6obol, Cd,cEEr(x' brbrCcl6q'al 6oaJ6Jq'rof6ob 4901 4902' 4903 00
0oo oo ar 4904 00 000 0o Jq.oca€o &to,oo,rfuqo lrrC('l6q'ol, ($o06C6o, ffd,6s{'45$J@C8o' 6oOC0o)
&,$mACSr (A)(r, Acl6ou, Cq'frkffCqb a('lrffi,(,,) $/Q5 oAJc'r6Or'' rl'Ca$ Cq'dJd'('|fuC"o
ArlJrd,C6q'CboL (AnlrJCAob) bfCde'Caoo, l,rq'XlO.x'' JU6UC6ol' AdoACSs' i6mA0q'o0
brbr60rbroqCbq,c| bsbotool$r Qr ACodq'C65 8r&a0063(' GFCU 5bC0C $o86olt go6A(D;
J) Jod,s(n o('lMs5roob bs06r6ol,5 A5 lrrgotss0tx't36,C6o 6o3o,Cbob oaJo6oo )E q'6'oCboor, ACacD565'
6ataq,cao0 0r6roa&,q'rt tu3on8rtr: Qs s.,$ob t66tnocbol'5 a) &'JoScbol' bracarocbao
(aJo,g,J6 a0&'815c0 arysbob ss6o,5 8Jo8q'oo) Jol65(x]
a'b}caca3et(, Uobo *cg6ob aojsq'Jcccoob
bid)?tl)bq,al8oLroEott;
,) (e!pC&Oq'ot - 30.07 20 I I' N!906);
d,) l$Cv',oaCqx'iJ
ffiolr, ,u6aC,o,Cqx'Sobr Ar bogctq?6o ([oSoU ffio\y6ol'r Ar lDlrf'%J(xrb
tso6Jbbd,r Ao6ol,O6rir C6o,al\rao b6dr6Cb.,o, ('Jq'AC6oq{,
Bd,bob aobC('3od' 83oq' 6r3Ro'J $CAoU
,ld,(,'Agh0bob r6/Q5 Arga3o)r 3oAoC6ol, 6r$vq6ob oo$('lACb! r6/Qr oaJc'6oo' 6'c!0qlC0oo
Ar6,Jol6C&Jq'or irro,rQ Ao$cNEMDbl
L) aor8filri6o }3fmb Ao$c(66r $/qD oAJod,Oo' 6('aC('oo Ard'Jod'CeJqbr rbCotA AoSoAC'oLrUi
UtJao)6('0oL cr',o360q'o l.rrtDjo6q'(1 h0063q's6!6oL 8?01 eo I l0 00 - 8701
O) br0nr6Co-$y'6oaoJff6o
90 500 0O Ja'(,CO3o 5q6oA6feo Of,sC.Jo6'C6ol$o8ob 6!6Jfo86qlo' UrA}6Coto6c'aoJ0d)o
q) 100 00'
6(rACbJq'$U6ob 8706 OO 190 00, 8706 00 990 00' 8707
UrCaoSoOotr COl'nOCqn brLrC(.,sqx'r
s707 90 900 oo, 87os l0 900 oo, E7o8 29 100 0o - 870s 40 900 00' t708 50 900
8708 91. 8708 92, 81OE 93,870E 94 (,r E708
00 8708 70 100 00' E708 80'
I JalACAih rQ6oACq'o Aruob' dr6ol', 65$ogCbol'r ('J
0o$goboq'maCbol,, 5Ar',CoAC U50rir,Co'$cftrAoJfr6o UrCaor6oAou Cd':o36f('o l'sbiCobqx'
V
6c16J6J(ln)J6oU Sa32 90 OOO 00 Q) 8433 90 OO0 0O J,AC0Ao A'on(r'JofAo l'rC(''6q'(,U oaJa'lr'Ooi
rod)ol'
C) Cq,CCOd,oC6c6Affl, $rd,aoCaobJ('SoL (o,&1Cq'CdO6{,'- l,tQ0rr,Cbol,,oBoL) 0C6CAd'o3o
o03ar,Oo:
100 00' 8802
l,rlrrCo6<x'r 6oaC6Jq'$f6d' 8802
ts) lrlDd,Co'-&r(ffoJfr,o b5Cao6''Sd., cl',c}B6"<r)
12 100 00, Es02 20 lO0 00, 8802 30 l0O 00 (,r tto2 40 100 m aCUiSrAob S(''(gCbAo raffi6"Jq'(' bsCobqob
ll
r6/AJ br056Co-CJo6oaoJfd,o U$Ao)E(''AoL Cd,qFCqn l,rl$C(''bqxq 6oAC6Jq'rO!6oo AoUo3oU
olja(r}tq'rCal {orombso8oL) sr6JfoA6oq'o lr$(r6q'.tl) oaJod'Oor
gr ) Ur6r{r,ca'-JJc5cfo,}cfb U}iaor&lsot' c6,c,36cqb lrJr}i(,'6(n 6o0c6Jq'5or6ol' t903 U{$jm6q'o
Jo$ooooo)
0r )gobr 6r0rqx, l,rJo6qbl, oiBaroo $/Ar aoBlQJbii
0 ao$"l, 6J$Co,oL o"SoQCar;
q) r8b)6rAa$ou ftqnL (jo6Xbr$c S.!6rb0t6o d)C0olro6,rooot, 3"JqCa"b) ao$a'acor' oT ra Soq"bc
(raqxsrsc) t6, $,ob ffirs6c&Jlq{r'0r6J.tr q6c}c(D Co6J0.r. 0564t Sq'ot (Utsq'c0ob) UrbJo3q'l''Q
c('|6Cbob o6ABoq'Crq'Cd, ttrJCo,d,CArAo &,eCbob
ACao,BCaot !i
g) labJ6rboSob AoJd, o)gobo Sm6ot'.rSoL (cDr6$ggobCq'ob olr) Co6C0ob ao$oACbr (Ar6$oqCbr)'
o,.C rer6r0o6ol, $86,C&, rd)o$ ab("qEa go$oJodn arrgao, rabrfu6oaoL $66or fuarQACbq'o6r i6
ACmq'oqD r8br6$m6ol, A)Sfd6C8(rer6 Ca'6CSob o!([oCaou (br6r9oq,C8ol,) AoaC6OraAC (pr
s6br6r6o0' 6,$r$rq'CaoU AoaJoorrr.r8ol, 16 v6ob A'qt-ol, b,5erAbQJq,.,. sa SJb6COd'
AosbCoolrr.'Aob rab!6t0c'bob $A6ob Ard,q'rm5q'Cbohob )ab.r6r0o8ol, B,q'ob aCa$o(,t',CtC 0rArlSq'.'
16 ,,lrrr$r6rCq'C6o Sv68lrCAlo,l ACboW' trCrd,o43qsl, JrEcSoo, QrA0C6oqb SCtrD )Ah)6.)Ao0ot,
0e6ol, B,qbb d'C!qr,\o5 16.'oBq,Cbr rab$raraob S$tr,o,r WrASC6qn0oL o3q,oq'CaJA;
a) oraot)"Argo o5(pJror6qCq'o t(')6ob Ur056aoc0u 3al6,ot' brC(,bqob &,$(.)acbrr
8) aCacirraq'cbou lDdrru36ol, r8qr n3&'rlr8q$ob bJabrbf,ou &,Cd, lrrCrr6o8Cqx"b
Jr6o66aC0q'o8oo, areM6qto Sdr{'o, act68mq'o Jo6ol' &,C6 lCcobcd,o ar6,Jc0ob ao$alQc6, !6/a.)
oo&rtr,Oo;
0) (raaECDUq' oi - 20.12.201 l, )ft5ss6);
d) trrCvr,olscq'oL Aor3i6obol, 0oC6 ArAOJooCbrq,o 6atrboL 8obgq8oo, lrrL(')gqx'I{rac066Cal
tlr,5"o"e0M,J Ar rAifr*'&,J\)C&ir, Url.rergqn't})AJf660fl JJq$U6,Cbob l$oClr, Ar l,5160130
Arb.rq'C0ob oAJd6Oo. ;
SCd,8C!(n
$ ) ASAab€gCbol, ll6aurbCr6ol, ak'c((, Ur.JJf,o!3Jqnl, $ffiq,C0qt'6.'o, arAAC6.,q'o $Cboo,
J.'d,ol, 0oC6 oa Lr.Jo6er$ oaJdr6o, 6oaXQo3 Sr6JfoR6oqnr .tCOo$'C6o r6/Qr $,rrCoo$r6'o
UrdoSq'oU UAt<'ACbCq'al 6d)tQC8oUa!d,3o6,C6ol, 0r6brb('ld,6o0qlC0q'rA.
2. BroBex,b USq'Stol, $d,FC AeS-ot'A$ Aro,$obutsq$,Jq{ti ACAQrdo Urbob aoabrbJd)C8ob Ar0S!:
r) Ao6i6bUr',o oJCd).rooC6ob 6r6bo60oCq'Car 56/er Aobr6Lud,o &,0bltryd,C6oU 8r$Cor;
b) l$.Jrd,o)3Cqnu UrJ\y6oJ8!1, Clt$Cono Ordd,Cbobr ar r]q'Cl,oCodr mC6Cbqn0r' r6Cb0r,3r6Joo) Ar
a(,lbroori
d .Mol, &,C6 lD$oo8g('ou JCqOUf)oUs q,5 dc8qroD a5osol, b50o5obod)ci,o'rb aCo)r6bAcooo
au')tsq'(n aCa$o(r5cobob eC[bao aCo.]6oq'o, Cd,cueJq,(, 6(qEC(Eool, J$c8o6'ool' s6iq'5
UJJUe,Or"6Cq'oSofr6o er6o60qlC8d, 3CqlOUin"Jq. ECAJSo(d,SoAoL dC0q'CAob U)6Clr0rS650m.
brrti8r,q'oorr0(m, lr$6atf,bm Qr 3q'Ca.,oF bralArogboL A3b63qX8s;
qg) qD36dsqp[orr6 qr3.43r'6Cdre'o l,tr'r,ofrq,a) (Ar(') A(r6ob, rSOoO6rEt\]od,O.'o) AoAbsbfd)C8ot'
$ScaI
C) l})aCQr\3o6('' M!tb3t6C6ot'
or$Car;
g) b$eotlnacqs r6/qos lr3oq'roacq (ps$0Lgbgctcbco8o b!3a3ot aogq'5-JrJ6o&q6ol' &aourbud)cootr
16/A'r l3rQng('|tst ,t, AC$(e(tr(rt ACUr<'CAer'aob ACo6C J.,6o,r (45o, Ao6ot 8€A3o'r) Ar 60
brsmr
'
$qDL Ar aCOo ruJJob Jod)o,5 &lSqtrlrorir'6o6ol, aoAbJbfood, &$rot:
$ ) q'$!d,oC&,o, rbr6ofql(, qr &1ad08or6o o,r6ta(''h&,o, A'AbJUC6C0ob &SCas. 0rr6Q) !a ACbq'otr
ry 6r$oqbt' ,O" &ClC6COoo, O$l'5$g6,Cqb aCao,ho3ot .);
o)) rA eCb(lo<,, 8ro8q'ol, Utsq'Cbob AJ,,CAC brorgol,Utsq'Couq'o l,rCobq'ol, q'oto6boo) 8toCau
o) o,J3olrftsiq'o o6('Jt od,qC(rt
trHi lrrSr6A,'CAU A'6ob aqd}Jb,C6Cbol, 05$,35;
J) l,rAr6,C('-CJ.l6al8oJU6o l$C&,5&a6ol, Ctr'cBECq,o ltUrjo6qm 6oag53q'\)f6,ob 4901, a902, a903 0O
000 00 Ai 4904 00 000 00 Jo(,C8ao &'(,r,o,CAfq'o lrrC('l6qx'L (FS6J6olr, J$,6rq,-Sr$C(r,CAot, 6a0Cbob)
d'$q'o$ro.rr., oofl$bCitCbolr. oflQBot Aoa$bCd,C0ol, !6r'('r Jod,6)qtartCo,C0ot) &66 bs6$q'.t6o
ffiLrb06,C8ob 6!SCar;
q,) I 8 $qDaAC .ruJJob AotoJud,o Jd6ob t,)bCqxBbCS('' qa Lttia'l6om U$r3q'CAoL Aa€Lrb!6,CAoL
e,r$car;
O 6rd0er6C\r, $trC8oo,r Ar OyiogC&,o' \q,rq'r.Jo Ar 3o0n6rx')BCqi tu6A6COCA$C Usatt)sSt)m
06!6lr&,'60.'0, (&d,Ar orjbobr) 0aflrJbC606ob orSCAr;
6) l$6.fdc6.roK'C6qx! er$CLCACq'C8ro,J aoC6 br$mqb ArEJo('CboU ArAbb?d)Cb) ;
al) bCdBooforl) 0a'0t'JbCi6C&{, UlrJtAoqg'{p A.rSCar ;
3) ACa('tbr3q'Cbob braUJbUr6ol, &,S6 lt$6oAC(xrb J!6c)EAACbqn&,o, (9rQ0C6oq'o 0Cl,o(r, AC6ECUq'o
Jo6,oU aoC6 rCootclc,o req,r ,6DrCoo$fd,o ldo6qbb lr{rq\aC&Cen 6oar6aCsob/ard,Jo6J0oL
&!abb36C6ol, or$Car;
J ) rAboema6.Ao o,3oo)aar6oBC(Esobr olJ Qrl$bq'Core' OC6oOc,ld,otSC Alb3J Qrbr8o,r3CsoLr
Ai 6J6EC6Cbob Ar6,o8ob aoabrbUf,Cbol, &$43., .
3. 8)oBq'.'b Igq'CooL 6v6trC !9e0d'056 &o,!3ot'O8e$"qb! aCfuCoo Jr6o6C6oL, ACo,$baCbC6ol,'
UttsfftC(,bC aoffx'r86qo Ar6o63q'C&,o,056bard,0oCq'c6U('o dCr,sooC6o:
r),,6!3oa'8oLr ('r Br$oU A9b$5b' Usj.rdro46qx'rU 3$o6r:o1 6so6sqnlrfir6CbUq'o ErSoobou Qr Ar$otr
cn$r,r0oC0ol, $rd6(rcaourdBou 0r6Joo,36(,('o &'Ssc$qx!6t-ar6taaJ6C6ob' UrOrDEbJcld'Oat
brACrq,CACAoU, bsolrq'r6o0t,r 6sSoq'C0oL! Ar Orl$q'Caob, )A6CoaC c5Caore6o6fq'o 3r6t16cr0)
bCq'ACJd,fq,CbCSol,
6s6Ur$qg6gqn bCetCJd,"q'C0rbol, 16/(01 653ox'Aob., Qs Ar$ol, oJCdDOoCooL br$5d)ao0bq'rA
broJAf('o er\3J6toCSol, AdloraobrQ o6a0l,Ood,Cb.,l$ Qr brc,]Cf,tn"t Jr|a$EoCSolrr(,Aob 6ao(q0our
qps 6.r$otr oJX6sgoCbou b56b.'bct6ooCqEserrA
l$fl6qhl, oOJar,Oo, aoSoQCA) 16&'5 Ao8brb^J6'C8ol''
asB8ri
6) Cq'&Ild,(,CECd'ACOoJ"({) U bc,r6ob d,CrboqboJombJd,Spt' trCi6cr8Cqxqb J.r6qraC6oob ao06'
r.,$o8oood,saUex' lrsjJ5o8Cqx{, brcr6oJaa6olm bcq'axfEQcbc&'o, roboC(rml,, l'rbCq'a$otsoCSol'
$/Ar b!C6o,S(,'r6ot'('' o6or6o$r0oC0ol, aor6 8J0COC('(' tsCeAr(rr,r6o J6CQoOoo Ahtsotu6LC}Jq'o
UrCal6q'o[ oAH6Oo .16/Ar l}le]CEC\E-brAo6ODS1 Urd,Cac'60r\ br6,Clro)3r6rom' l$3ACq'-
Ltct6lrJd,&l5crtu r6/Ai 0C(,q'(q8oo6-lrrdoCA('l ArAurbCoCboli &$Br;
d b+d,oBcq'ot' l'5c6o,r&{6olr" bcq'3s}6rq$cb.to, sr(rarq'ot$o6c&Jq'o 3rE'acb0q'cacbob'
llindoe, Sr.Jo-o',0oq,ob-Xfr,3r6ol, (9r L8('t'o,8oex,bo-Cd,$d'O0ot) &'q'brACECAob elC6C6{'a)AoU'
acu6cqt0ol, c$6ffucE lrru(rg.ta brCr6,oBcq'cl0o ttrC('l6q'd, a'6oca''on qaoOJ6J;
A) ra Jcte&Iroo, 0r rqlol)$o6Ce3q:6 br6rqrrQ Arg)r3obU8gC8l('o LrCalbq'ot' A6(.lC6{|o)o
aC&"OrEr;
lrrCo6qrrr oAio6oo;
g) af,r6oob acbrbcb bcq'axd)cq'c0ooJ 0rqrq'oL$o6caccn l,tio6q'ob oa&q6oo a6r6ool' oraocao rE
C) ra JmAepoL AoobqECM) ACb)6)aobrQ ArAd,fECbCqx'
&6eCbo J(6ob aoC6;
$) Ac'AUrbC6Csob 0iSCAr bCqaCJOJeCbCbol, [€fdgCqtC, 6o0Ce,q,ro bOoCoC6o !0CAU6,CAo['
rssr,oobr (,r J)O!\)6oAoL q'o33o(.o!OooLoSoL, 3r0!6oov60q,o Qsbard,CAoL Aot6oo 5ts66r6bCAU
UOhiC6o of,0r6o$toor (.o5 l6ct00q:or aa6t$oq'C Ct',o{tqon abr6,Cr lD$d,oACq'oL sqarLt6fq'CbCq'o
boqxiteq'oaoU 80ltr6.$otto crOrSo;
o,) t OolpJoo CbJ(':Jf,C0oL. Er6.r,br G'r JloJbo6ogol, q'oSoqo4oolroBolr, JCA!6o0r6Uq,o
Arbayr,Cad A()$6('(/, UrC.v6oS0grt l$qq'a$o8l'l r8qr bJ$(,6rAr')Cb6%o o66r6o'bJ0oC0olEAoU
SleJrroCao lDC(,6qx r oaJo6ooi
o) oa LrCoEq'oU o0Jor6oo 16 q,6mC8oo,o ACA('ODET, 6o0Cq'o0 8)6Juo36oeor UoboJd,ob
AdC,(qE$('C6 q'b Aro,o,$ 6Js,!6Jbr6C0!(, Sv6A!&(,6C6q,o0roD (,)tsoOorqlor*'
lDf,LjbqoaobroAdr, sa Sr6,&rAr(/d06q{'6ror AoJexlorooC6o Ar J('ffiolroir,t0('JqF0ftFoJ$,o
Jc6lr(,)6r('oL (aro)o)r6 00bo3rc,g0 a',a.rbob $6tr,or t.ro8q,oo) Jo6i(r' lrrdaCbq,o0obrd,goL, oa Urboo,
6r l$boo,ro rlrCoh aro'3drUAgCor A! rqbb$o6C0"Jq,or Agb.$.rAoLo lDg6o,$otr,obo
ACo,T6MCOC&,g,, (ffi cq'o,r &r6!F,q'JO tr6ob l$rri.,o,3c{m:
J) br$etsrr60r6Co br$d,o8Cqx"t, (r,J<'(''ar0oU6 $y6&rAJ(Bj6q'('!bror e) tJrJ(,)6LSq'o
qsfut CbCq,Caro,r Cohaob oa&r6oo.
a. 8Jo,3<bb r6e'C0oo, (R6'ob6r6 Aro,rgolrCAq'C6gq'o.t:
r) UrCo6q'oU 6,c&IJ.rod,Oo J6 &IrMOo ab(''q'('Ie oa [rr60rd,ots('' Jcr6(x'|(x)t ro8ob, 6nacq,Eo0
aJ6bc'60o0q'CdCqbr q,,.le,r6od,C0r UrCoEqoU d,CfrlJ.r(,)d,0ob .16 l$C(,'6('ot ftlLJ('t60ao orB3CAoL
3$rbC0;
b) brCo6q,ol, aosoacsr r6/ar aa|abr}Jd,coou &Ss,'' (r,oacqrio ar6JroS6ogor Uob('lco)ou
qnJqnAro€6 Qr alo,o,r6 05o'J6ibrr,Cbtg Sr6,8arA{'ACEg'o65o,r otsooorq*J&'
b'lr,6Cbqlal0ol$oBolr. )A Sr6Oc,A.rQOXfuE0J(,,5 ar (rnq{'8\lqC.6o aou.,C8ol, S$6'Cbob (A10'0'16
aob('lg6Cb oxrboL Ss6d,r
B! qhs,) i{t6rao brd,aooq'ctsoutoBou qD 6(''aq'(,b araalgc6cboL
Ar6lrr$glr,tb brCi6(,BCqEU $5r6bo't A.6d\)tr ol
A) cdLJod,Oao, 6,CJdl,Jor',OAo, 0rl',C &QrAC8}3Corao
SCI,,I,,
rE 06,16$006(, SatCamq'o t'rJ(',6q'otr &Ql$oe3r
e'r !a 0rG'5ibo(8sl$r6 U&J5q-A A{53Ad6CbUq)o a.,auJbl6C6ob 05$mr. }ArboJ6'3C' rlj0d'
6sqoJto(B)l,crr6 UAJDq'(')A ('iJAa('(nCACg &aolrlhd,CAru 6j6CJC
6185:
A.r) 0rar'bo(BoLsL OSor6or,U .r6/As l$O6!61,&'iqoo ('!
05(,r'boQ3ot' lt'$lsq'CboL
r0d'c'Jof'OC6ob' 6r3l'rQa3r6C6ob'
ArA${6rl,oD6/&'qbruo,r6 ArJ!3ao6C}Jqb AoAI')bJd,Cb5' rAr',CoAC
br6Jo6o0to er b)r3oo0o0oq{! 3r6$q,C8oL Aord, o)$Cfqx, a(rall)bC6Cari
rUAt bx'63c'63r0.rr Ac'ALrbJd'C6r;
A.A) rCir,(l- !6I$\BrdI br6r3%ro.m,lrJ(bl,JCo8Cd,(,l
0.A) l$SlbJCeoo(rrc,r' a('lALrUJd,Cbs:
b$d'r6LJo6oo
A.A) 0906,(,r,l, AnJUAC6OrGmt A'Ab(gJoob, o6lrJdor6Caot' AJoAr(bCt6CAoL'
ob aCA"oAol,,r
e!6-JtsACM, (Aro, aciiol,, Atg.'6oBolrr Ar 844'$od,oAol,)' Of'r6Bo6Oo6CboUr
er ACErbob 0alabbtr,C0r I
s6fuo6Cbob AodribCrt Cas;
16 orSobotsrq'o
6 '1tr3.Oq'"b oaJc!.,Oot, lrt$go0ot, ((tflC8ooo aCAoO!6oU, Ao(od StArAfarSCAob
A{6oL
Jg&JJCAb
tc6ol, lDbrC(''6em Cl3c6roocao A('|COS)aq,C bsd6oBC(mU O0r',ooald)ost0 o('C6)d'C
brCcsgob ore)$oQA.t Q) rA 8t(D$o(ArUo)6 CECrq"'a A'{r3Aol6C0Cq{'. }a 6r$oq'ob ,'0'
X.3) 0Atr4p63ftaao
SCJpJECf,oo
0r re'olr$o6C0rqn ffilrrbrd,Coolr or$Si, &6!9, O3o6a,ob aC6rb3oL aoAbrbC6r0oLr;
oaJc'6,0rtu' t rSJCSob' Ar'(,'3b''on WoOr6oL' AoAJ
)E o)J3ob!8.rq'o $c6oU LrlDjo6q'o cn06r0osAo aoioClq'o lrd<a6q'ou Ur$d)%Cq'ob
S:) tlCrd,oB0q,a,l, O0f,"Oor6ortC aCA''OrErAq,C
AJeiACAJ8Cbob
U${(q bi$e3d,rc'r6 UJo{c' q,c.}q')6roorao &,('x'ocor(, (,rffiGJ('caob JfECOraQc 0rartr'(Br ar
r0 arar$o<&uo,r6 uac)q'(aQ ar$3ao6c0Uqr), .ta 6r$.,qnl, "a' ScJfECOoo' &dBr<'oL$o6c&cq'o
a(r0brb"d,Cbou 0s$tsr, &d,(D Oood,o,ou oCtub3ob AoAbb"6,C6otD;
a) %b86s,r Ar ar68oL alQ)$o(Bol, &'rabsb36X8o[s Q) ,a 0tQrS(x(8rl'o))6 fac)qx'ta
rE Qr6o06u('r0oL 3rECOo
erJr3Ao6c00qo ac)aUJb3d,ssob 05S$r oB Jo6oaoo, 6a'a ar0br36oL
cd'or)r6o
aq,s0rd,cobl, l,rCr6oBcq'c'1, tsrd'ac$"U 6Jr,c- a"
"l'c- b)GD${}qBrbc 08otr'ac&Jq'd
LrOd)rELJod)Oo (g,'JUaCbOo. r8rbo))6r3r, JLCo Ar('!boq'&l,o'r6 UaCJ<xrQ QrJAAod)Cbrq'
Aoabrbod,C&L O$X]3o,J6C65:
a.r) a0$J36ou }6/Ar Lrod).r6bJofuo UreCreCoob 8ta$'36rbo'$/ik'eCDrt'o's6 ATJAAo6C}C<n
ocraLsbgrfu8.r, r6rrXor3g .rCi6('lJ(')6OCU), 6'3l,rAbf6Csot' bsr,Jo6oAtm aJ b5$OclAo8oq'o Sr0t('Cbou
&'C6, At$Cfq'o Aqat"tb06Cdri
A.A) rCin{'l- !6 U.r$qtsto br6J3obro(m' lrr(r)liCoSCl6c,l
A.A) o5l,Jfrho600ob, Ar<,AsqhJ6CSob,
r5/A) U5ofuo60s0o(,l AoAbibS6CAr;
L\Jd,r6l,3od'Om q'rqJfu3Cd' (6Jo' Ao6oU' Q)O3od'o8ol$ Ar
aC6)hol' &'Abbr6J0ri
Ar(,aFOSod, olr), Od,r6l$o66olfu0oLso4ob AggSoBolD C.or
brao$€d'ct 6og'Co'C6ol' l"Crq'(,trgmb AodLsb!60ar;
A.qo) AotAd,orr lrrCd,orra"idx' 6rQqfr6ou
ac'auJbcd'cbr'
a., rcd,o,la'i6o00ol,r er tusl,ra6cd,cboL bls{o J(')6orftqqr,l'} ix')brao 06$ar6o'r
AC(r'L UrCi6osA(''6ob(q &Ar$r6oL l'r%tr3r"l, 8oq'Co'ot) gsbtoi
d,ala(,ob
eod,Ceoqld,r
e.g) 653lne6f@ao 50C60r'iiC6ob a'abrbf6J05;
(9r brC6ortatl6otl{'l ljrte3r., 6CoLCSob 0r6l"bo6ooCqiCAq'tQ 6oli0b0
C) t$Cf,o,ral6ob(, bJJ3orO.m
d,l$(')ecbq'sa si6JfoA6r,go l,'Co6q'('u oaJa)d'Oo rEr'ar Ao$o)acb);
(ars'
g) btdD6lrJo6oo a)4,5$oqaoLru osa(rgc6cofq'o 0r6oCqo bro6$t\]('lr"Oal Lraciq'c0caob
4.,6-f,,
Qr $0mECootJ) aoAr6o Erhlq'o l'ro6r6bJar'Om' ArOSo6oEoU'
J.6OC.6C6CS"b|
0)(Oa\)3o6oBol)) Ar aC6.tb3ol, &"AbrbJ6,Cbr;
osr|Cq'frb6,obre0U6C8.r$ ob q3EC0d, o J.f,oL &,$oQCA,t;
o,) lrrbcq'a$og(rlxraol,, .t6/er xgboqEbiiqo o/3oo,aa.t6oUsa8ol$oBob rio%c5oL oraclo$r ('a
brg!6aou J$oorq,oar6. 6,oaq'ob $oq'ov rCoocaoL s0 Jd).,ocbobc oCOo l$bcq'a$o3c|b t6/at
rAAoqEbd,qo oB.lof tud,o,3oeEaoL bJJSo6Cbraotl
o) brbCqlaF,tsolrdAol, )6/q,r rQ6oqrrbd,(Bo o,3.,o,48$,oaCqnbolrto'3ot, LrCoEq'oU rl$l,soq('oa
9b)
aJe5oJAr s6/ar &'abrb"d,Cbob CbrLuoa,q'a{g &SCO;
J) t rCrF,oacq'ol, &t6,q,!a06oob &d', 6\)o3ooo6,cbrqn brC6o,r&1d,ol,o bCq'eJJfT qcbco"o'
3s6ljs'bp36gq,o J6ofibC6ol, (0.>o 3m6olr, AoUr8$r(gCACqb COnJol,) 0r6asboF,0oCq'C6Cq'o brxsd)o
Lrar6o,qoL orr,oA(rJq'o Jd,CSoU 0oCr6, lffi('cbo,J6.ro bsld,o)3cqnl, tso656bo, Lrao6ouor'{''b
aCbrbCA bCq'ACadJqCAr' rA
orAa}d,a0}Jq,o r$1, J6oCjOol, 6.5WOoCq'CAob U$qlCbr&'br,qC8ot
∨
J6oIhC6oL tsrd)oq,C8tso ttrCo6q'ol, lrb'Jr Jd6CSoLroBoL 0J(,50C6!;
(') o,!3otlC$q'o g$r6obol, JCeJiAo Ut"$6(,AC(sl, t rC(''6qbl, &'S,K,Cbr 6Crqb$rooouoAob ('r
o,rgouCAlq'o 3rlr)060l, JfECOao UlCo6q'ol, i6crqt$r0or 56/ar $C0oL aa)abrbrir'cboU bJ$Cari
a) ('eA-ot 0rer6bACeoL (AJs, &"16(,lr, o6(rBoQf"q-J(6o aC$r6dr) AoCf' Lr$5d€ou rE 5a L'$vffic'tj
erac'$o(.oC\'rQa'CacAo&C(,r6rgogobUoCq:r)Coo3ol'&'SoaC8)Xd,ono'lxt',JombgstrBq'Jbao
abv"r0bo 0o$oac0oar6 15
Aq6-ol, oCdir)C 6rqgr0bqgqnbro6ob . oA &trS(''(.coJq'o ar a"aeCso
a'r60t6c ruCo'o
JJ<'C6e5dtqr, (,q(tu OrEORq,cSrAo $Cd,.,q{rsoo, \JUo0dCq6 brAlQ)brbJ(n
aos(recaob aCbrbca. eraoU.]oaCoqre OadACe *ce!6rg(')gxg osaq'Car C6,o,AJbcoor6 aUSC0oc6rQ
(,JJ$Ao6,C0rqn dor6ootqn U$JoqX0CSol,r (9J o,r6abq'Cbo 3oA36o3:OoCaob Cd)g)o0q'ff'A!'
r,a'aJ(boarac'alo(,c\'rasf6Co(x,l6o6,c0t,(ord'q'.t"?aJdx'o,'Cd5''glQrl,,bsrr0asr6'oaa'd)ao(''
g06Coom6o6car a' b!C6or6(!)0ou trJbC
atocaoq'o ac6ob!-850c&r0ot r) Qr 6,oaqrir ajaogJo(.oCbq'rQ
sf, )dnl, arAqJoACDfqo adr{Cotu) ACGq'rSC;
6) !.JJosC8oU Ao$a)ACbr Ur$id,a('l[ 6,Cor6,Ai6o$r0(r,b ACoo,hCartso;
m) rCOcaCMr tu$oq0s 33l.rqy6ob brboo lrJ$trrA'iJ J$oor<8o )6 )ab!6rbcl0rao. tArbos68C'
oo)3q'Cb),6(''a rCOrBJoo[ &,foqCSob br56ar6oAo :SrvxxT qnl, oobca8.,Cr, rioosCoob AoAqC0ar Jor66'
03tD0$ob l,5jo6gq'bg a(r'Q(q 8r q'r;
J) I'r$d,oB0(xrl, Cd,cBqC(r' ArEJ.,lrroSoU a'Cd,ob ooSrQCSr;
J) OgC,oJC6rOo6C6ol, aood, l,r$dd8Cq'c, OC6,ooa'd,o5t, OUd,"lrofq ct6ordoC6Ao U0ba)Cq'o
qpr Aror,3ob b.rjn5ogqmb OC6.\)o6,or$C
OC6,oUi)Cbot) c,ir,a^r6otCb!('.t B9&igs6s
aoauJbf6roou JJJCOob 8o$(qaC8s i
V
O36ob0U(h
6) l,rCynoigCq,a'L br0)Ja' OC6,(Ood;ostC O3o6o,ob A0&lor6ot'rb 0CAoUs oL 0r$Coe'o o('IaUrbrr'Cor
lrrxr6(q U.tat6,ory.'b ogtvrrqq3q'o Mol') GCdd(,)A, J('ld,OoU, lrr$q3sc'-togm0Ar6ct lrr6Urbf6oLr Ar
l$Cr6oACq,ol, brbCq,A$otsor 3oq'6r'r66t9oflx, UrabJbCr'i,ot, &'C6 6r$C3q'o aoAbrbC6C0s);
b) lrr0)Jo) tJr$gcoao UOb(rC6,o b{a$<r,U ao$a4.oCoJ, Ard)q,r rA JoAfrlrot' 162'9 &3\'oL a37 6r$oq'o
o
6Jo6iq'oL$obC0uq.! tscA(r,b3Caous;
O) qDord,oC6oo,, r$r6o3q'o p.r acr&gbor6o oM$<*0&ror holtb3dpbol.r brVA' .,q'\)r6oCaob'
)tDr6OIq'., ar a*6poo.$o o)r8sohao[ a(.lfu(lboL aCbrbCa' Ur$6oBCqEl' Jr6ct&'o)
aoC6' 6claq'ol, $oq'oL 50 J6o0C6ObC SCOb
Aro)grq'ol,$o6C00q,o oO q,$#,.r,b riq0r6o$5oo6ou
Aq'oBU lrrb0q€$ots('t.
C) UrbCq'a$o€('\ tgoo&'&''J6o r6Ct$C\hJoU r,CbJubq'.uU6o t6 ra6oq'o6t"'ao oAoo0ard)qcq'r'
Aro, Act( ), b5&(orLrbr('o (gr3reor6C6oL
Cd,o)Cfer'L o(/C,(,OoU lr.rl-rc66\mq Eiarblgtso6CaoL '
Srdl.aq'C.ao '*rrou jofuaotr (AJ6'ar Srq'(,t''
6rAJb(,CAo6COoL
Utda3ft3qBaltsob
Urboq,agogob, j3ocl6alaorr,o d)cUJ3\n3ol' 16 rq6oq'clb6o3o oaooaar6o3cqo c6ocaq'ob
Llmod,Carao b.rar0cat, .t06cdBC lxlr\r,b brarrvEryob (o.) )(ffi)\)f'5oc,lJq'o Scl'oo (-o5SowChqio
UrbCooCsob Brarba,cao60SoL AotSoo Jod)ou Cm6C6otr r6Crq'otr0oJAtaroc&'
ts) brCrd)o,3oqoao SJt(,&,Cerqn LoaqbU ASJ66Co0ob J6,oqGloool, (A.t6ar lrr0r6Co-Sto6oaoJUr,o
0o e) 0407 00 300 0o S(,AJbAo
brCaor6oao{r C6,o3eJ(b lrlliJCo6qE 6oaC6Jq,$C6ob 0407 00
l$
Ao(r,oo,CbCE
o t$Cobe'obr (nC6obobr) qr 0207 ll [r0Jot oooJao Ao(',oo,C6g('o brJo6q,olrr
(a06r160 Cro,rao rupJqo. rbrqb !6 S'oocqJq'o)) &{oAC85 ad.) b$6,Cb3(x, 0serA3ar3CaraaC
(blrtJ(,6qn Jo(r,L aoo8q'ra(o);
C) l,rCy(,(rtg0q'oAo ao,eor6.'A S5d,Ao$Cqb lrtJo6q'ot .r&6 aQC&Jq'o lrrart',Co-CJo6oAoJr6,o
lDjao$o0ob gOc6Agqh l,,rt'tCa'6qx,' ffiC6Jq'\)UdbU 0201, 0203 I I - 0203 19, 0204 l0 0o0 00 - 0204
21000 00, 0204 50 110 00 - 0204 50390 00 3.ACbA" Aoo)ooC0ueo LlCobqob (aso)
3ct6olr, SrOrr,C&CAo,&'{CJ.,qr Aaifi.'(r, r6bCboq'ob (gidffob)), r0d,C(rAC LrCrd,o8C(lc|b 6o6rQ)6,o
0bqCeob$6 A,eCbUqm JdxqqdooL brAt60h0(s SlarAfal8Caob aCACo)e Sr6ActC0rqb $CqhU
a"$.ec0";
e) Og6ol,Or|qr, ID$d,a' ., aq6, trtlrJraf,ol, r.&r8CadraJox' 65$.'q'ol, lrb3r MotDo,3oL AoBrcCar
Aobo ox.r6.,o, a]r6 ao(Cbob Eot6oor. og O?c,"t'Ocq'n l$$564." l,JLora6ci, JCoogCooL/aroo
6rgoqnl, lrb3J Jd6ol'Jo,sob a"$.aJ&'ar6 2 Sq'ol, 0r6a}3q{rorao oxrd,oo a}r6 amqoL $s3g
rCOo8CbU, cnri6r0o! rhgC o,rAptESq\DCDr e)('Aql.tl, r8q'Co.,q, (D Ou6ob09e br$ldoL CBq'rbr
!&b, gr6,p0o&,rlt tuSoAo0ob aCbrbraoUo.lCr6oo(r'u aCb0(rd)Cloqh AX,q'J6,JOoJi
c) Os6ot'OI(,(' U5Sy@"U &trd, l&A,r aou &Od, bC('A0rdPJ('C6ol, U5tsU&$q'$C titt OCAd,a'b
SU6Co(m6od,Cbo[ otr/o.]Od)od,C8olr%oL oohcUqlo Jo6olrJ.,6,C0ob 0oC6 l$UOrAd,(') 6(,)a6oL
ACbrmo,6ol,lcaol, $q'C6et6Cq'(' S('ol, 8"5m,3qE0$o r6s SaCOCl, 60 Aeol, 3ra.,o, Urtofe,6ol,
ffiLrbd,Caob (lrJlOUA6,oAo 0ur36Cbob) pljrUuoaexrA &{clACbr.
5. tuoaqnb fAq'C&ro, q,{r6-oba$ brs,Aot}fgq'CeCq'o, b.tCo6q'ob ao$oqoCar 56/A! aoAl$bC6C0oL
ao$6
6rSS,, r6/As lr.tCo6qx,b oAi(,6oo, orJ )e&trJ('o bor6ooiqqCEr lrrCs6,oBCq'ol, Jr6q')aC60ob
6rOogoOo6CAUq'o ('r drq'5tso ACUUq,o Ur06o)!6ct5ob('l bCq'A0fPJq,Cbrbol, 3ri6Aq'Cb3o (os rA
boE fuJr.'r('rbr0ol, fulrrE:aobp slrgon tDjo\,ob A,$(,lQCAl J6/(lr ffiLrbrd,Coob 0r$B. r6/ar
lrrCcl6qou oalc'6,0o AloD3oLUgq'Cdtq'or (,Q6-obA$.