LAW OF THE REPUBLCI OF ABKHAZIA on Transit Duties

Article 1. Payers of duties:

Payers of transit duties shall be the legal and natural persons - owners and users of transport means that are not the residents of Abkhazia and use the territory of Abkhazia, air and maritime spaces of the republic for transit movement of the transport, cargoes and passengers.

Article 2. Rate of duties

a) Rate of duties depends on the type of vehicle and its carrying capacity.

(…)

b) The Council of Ministers of the Republic of Abkhazia shall determine the rate for air and maritime transportation on the basis of intergovernmental agreement.

Article 3. The rules and terms of payment of duties

Collection of duties shall be exercised by the agency that will be determined by the Decree of the Supreme Council of the Republic of Abkhazia…

(…)

Article 4. Preferential duties

Humanitarian and charity cargoes, as well as military and operative transport shall be exempted from transit duties.

(…)

Legal and natural persons from the Republic of Georgia and from city Sochi of Krasnodar Region shall be exempted from transit duties.

(…)

Chairman of the Supreme Council of the Republic of Abkhazia V. Ardzinba

23 July 1992

(Newspaper “Respublika Abkhazia”, # 143, 4 August 1992)