Unofficial Translation (excerpts)
7. Financial and fiscal measures
Article 131: The use of tax stamps for tobacco and its derivative products
in Burundi and those intended to be sold in Burundi is hereby established.
The nature and operating procedures for these stamps are to be defined
by order of the Ministers of Finance and Public Health.
Article 132: In order to help to accomplish health goals seeking to reduce
the consumption of tobacco and its derivative products, the tax on
consumption, customs duties and excise taxes must be sufficiently
prohibitive.
Tobacco and its derivatives may not benefit from exemptions on duties and
taxes.
Article 133: A part of the taxes levied must be allocated to tobacco control
activities, the promotion of health and care for pathologies associated with
tobacco addiction.
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CHAPTER 1: PENAL PROVISIONS
Article 302: Without impairment to administrative sanctions that may be
instituted by the competent authorities, offenders who violate the
provisions of this Law, whether natural or juridical persons, shall incur
sanctions.
…
Article 307: Any natural or juridical person who violates what is set forth
in Article 103, sub-paragraph I of this Law, is susceptible to a punishment
of penal servitude of ten to fifteen years, and a fine of one million to ten
million Burundian francs, or to only one of these punishments.
Article 308: Anyone who engages in industrial or framed cultivation by the
tobacco industry in violation of the provisions of Article 103 is punishable
by penal servitude of three months to one year and a fine of one million to
one hundred million Burundian francs, or to only one of these punishments.
The jurisdiction engaged in the matter, moreover, shall order the
destruction of the crops in question.