Azərbaycan Respublikası ərazisinə gətirilən, əlavə dəyər vergisindən azad olunan malların siyahısı haqqında
Relizin Tarixi: 13.07.2000
Cabinet of Ministers of Azerbaijan Republic
Resolution No. 124
On the List of Commodities Being Exempted From the Value Added Tax While Imported To the Territory of Azerbaijan Republic
Baku city, July 13, 2000
In accordance with the Decree of the President of Azerbaijan Republic No. 212 “On application of the Law of Azerbaijan Republic “On the State Budget of Azerbaijan Republic For the Year of 2000”, dated December 4, 1999, with the aim to improve the list of imported commodities being exempted from the Value Added Tax in connection with the conduct of the appropriate activities, providing the execution of the State Budget, the Cabinet of Ministers decrees:
1. To establish, that the following items to be imported to the Azerbaijan Republic shall be exempted from the Value Added Tax:
1.1. the property, being imported by foreign investors as their contribution to the Charter Fund of joint ventures or for establishment of the enterprises with foreign investment;
1.2. the property, being imported to Azerbaijan Republic by the foreign employees of the enterprises with foreign investments, intended for the personal use (with the provision of employer’s confirmation to the customs authorities);
1.3. import of goods as humanitarian aid by humanitarian organizations, being registered on the territory of Azerbaijan Republic in accordance with existing procedures, and also goods being imported by other legal entities and physical persons in accordance with the agreement of the Republic Commission on International Humanitarian Aid;
1.4. goods to be transferred to the state ownership on the basis of confiscation, ownerless, and also in accordance with the right of inheritance;
1.5. import of goods as gratuitous aid or with charity purposes on the level of states, governments, international organizations, as well as to render of technical assistance.
1.7. goods, imported to the Azerbaijan Republic by physical persons, not envisaged for production and commercial purposes, total sum of which amounts to 1000 US dollars or with weight 50 kilogram maximum, excluding all transport means, included to trade nomenclature of the foreign-economic trade.
1.8. special technical means, equipment, devices, instruments, tools, parts, spare parts and materials, imported on the basis of confirming document of the State Commission of the Azerbaijan Republic on Emergency Situations for establishment of the logistics system, organization of the bases of seismic observation posts and rescue units and for their activity with the purpose of prevention of extraordinary situations and elimination of consequences of such situations.
1.9. passports and forms of identity cards of the citizens of Azerbaijan Republic, equipment, goods, accessories and materials, exported for their individualization, establishment and application of automated information-retrieval system "Entry-Exit", identification of finger-prints»
1.10. goods, envisaged in the investment program for organization of the production in connection with fulfillment of approved agreements for the right to manage the state companies according to the legislation.
2. To approve the list of commodities, being exempted from the VAT payment while imported to the territory of Azerbaijan Republic, except the goods, being exempted from VAT payment in accordance with the Law of Azerbaijan Republic (enclosed).
3. To establish, that in case if the imported goods, being exempt from the Value Added Tax, are used inappropriately, they shall be declared anew, and within 10 days the Value Added Tax is to be paid. Otherwise the legislation measures will be used in respect to sellers of goods.
4. To recognize the following as revoked:
- the Resolution of the Cabinet of Ministers of Azerbaijan Republic No.61 “On the List of Commodities Exempted from the Value Added Tax, Being Produced Outside of the Countries-Members of Commonwealth Independent States and Being Imported To the Territory of Azerbaijan Republic” dated June 16, 1997 (except Item 7),
- the items 1 of the Resolutions of the Cabinet of Ministers of Azerbaijan Republic “On Entry of Additions and Changes in Some Resolutions of the Cabinet of Ministers of Azerbaijan Republic” No. 167, dated August 5, 1998, and No. 218, dated October 30, 1998, concerning the Resolution of the Cabinet of Ministers of Azerbaijan Republic No. 61, dated June 16, 1997.
5. The present Resolution shall be enforced from the August 15, 2000.
Prime-Minister of Azerbaijan Republic
A.RASI-ZADEH.
With amendments dated August 15, 2000, № 138; October 26, 2000, № 195; January 24, 2001, № 22; March 7, 2001, № 62; May 25, 2001, № 101; August 13, 2001, № 138; January 14, 2002, № 6; April
27, 2002, № 71; June 12, 2002, № 95; January 15, 2003, № 6; February 26, 2003, № 32; September 17, 2003, № 118; December 4, 2003, № 155; December 26, 2003, № 163; March 31, 2004, № 36; May 12, 2004, № 66; May 24, 2004, № 73; August 3, 2004, № 107 (“LegalActs”).Approved
by the Resolution
of the Cabinet of Ministers
of Azerbaijan Republic
dated July 13, 2000,
No. 124
The List of Commodities Being exempted from Value Added Tax while imported into the territory of Azerbaijan Republic
Codes for Goods In Accordance With the Trade Catalogue of Foreign Economic Activity (TC FEA) of CIS Countries |
Name of Goods |
Group 01 |
|
010111000 |
Pedigree animals |
010210100 |
Pure-breed cattle |
010310000 |
Pure-breed pigs |
010410100 |
Pure-breed sheep |
010420100 |
Pure-breed coats |
010511190 |
Pure-breed birds |
Group 04 |
|
040249110 |
Milk for infants in arms, packed with the weight not exceeding 500 gr. |
040700 |
Breeding eggs only (for incubation) |
Group 05 |
|
0510 |
Animal Products for pharmacy |
051110000 |
Biological preparations |
051199500 |
Cattle embryos |
|
Silkworm cocoons |
Group 06 |
|
060210 |
Not-rooted grafts |
060220 |
Edible fruit and nut trees and bushes – inoculated |
060290410 |
Forest trees |
060290450 |
Rooted graft and young vegetation |
Group 07 |
|
070110000 |
Potato – for sowing, seasonal, from October to November and from February and March only |
071290110 |
Maize – for sowing |
071310100 |
Pea – for sowing |
071320100 |
Nut – for sowing |
071331100 |
“Vigna Mungo” haricot bean – for sowing |
071332100 |
Red, small haricot bean – for sowing |
071333100 |
Haricot bean – for sowing |
071339100 |
Other types of haricot beans – for sowing |
071340100 |
Lentil – for sowing |
071350100 |
Feeding beans – for sowing |
071390100 |
Other beans – for sowing |
Group 10 |
|
1001 |
Wheat and meslin |
|
Barley – for sowing |
100400000 |
Oats – for sowing |
100510— |
Maize – for sowing |
100610100 |
Rice – for sowing |
100700100 |
Sorghum hybrids – for sowing |
100830000 |
Canary seeds |
10089010 |
Triticale – for sowing |
Group 12 |
|
12 |
Oil and other seeds, straw, forage, except for positions (1202; 1206; 1211; 121291) |
Group 19 |
|
190110000 |
Formula (packed) |
Group 26 |
|
260600000 |
Aluminum ore (bauxite) and concentrates |
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Group 27 |
|
270111100 |
Anthracite |
070112100 |
Coking coal |
270120000 |
Fuel prepared of coal (briquettes) |
2702 |
Lignite (brown coal), agglomerated or non-agglomerated, except for gagate |
270900900 |
Oil, crude only by transit-exchange (swap) operations |
271121000 |
Natural gas |
271220000 |
Technical paraffin |
271000210 |
White-spirit |
271600000 |
Electric power |
Group 28 |
|
283325000 |
Copper sulfate |
Group 29 |
|
290219990 |
For other purposes - cyclic hydrocarbons |
|
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Group 30 |
|
30 |
Pharmacy products (except for numbers 3005; 300640000; 300650000) |
Group 31 |
|
31 |
Fertilizers |
Group 36 |
|
|
|
360490000 |
Signaling and rain rockets, fog signals, imported by the Ministry of Defense only |
Group 37 |
|
370110100 |
Photo-plates for medical, dentistry and veterinary purposes |
370210000 |
X-Ray films |
Group 38 |
|
|
|
3808 |
Insecticides, rodenticides, fungicides, herbicides, substances, regulating growth of plants, disinfectants and similar products |
Group 39 |
|
390390 390950 39203000 |
Полистиролы прочие; Полиуретаны; Полимеры стирола |
|
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|
|
Group 40 |
|
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|
401199100 |
Tires for mechanisms used in agriculture and forest economy (tractors, combines, sowing-machines) |
|
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|
Group 45 |
|
45 |
Plug |
Group 47 |
|
470100— |
Paper, cardboard mass from timber or other filament cellulose materials |
Group 48 |
|
480100 |
Newsprint |
Group 49 |
|
|
|
490700100 |
Post stamps |
490700300— |
Securities |
Group 50 |
|
500100000 |
Silkworm cocoons suitable for reeling |
|
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|
|
Group 71 |
|
7102 |
Diamonds |
711510000 |
Catalysts in the form of wire net or platinum grating |
711021000 |
Palladium |
Group 72 |
|
|
|
|
|
|
|
720917900; |
“Electric Technical” steel |
721499610 |
Steel plates, imported for the manufacturing of household refrigerators only |
Group 73 |
|
7302 |
Products, rails for railways and tram ways |
730810000 |
Bridges and bridge segments |
730840900 |
Metallic supports, fastening materials used in construction |
730890100 |
Sluices, floodgates, docks and other marine and vessel structures |
Group 74 |
|
7401— |
Copper |
7412 |
Copper fittings for pipes and tubes (e.g. sleeves, bends, flanges and etc.) |
|
|
74199900 |
Copper crystallizations – imported for metallurgy only |
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Group 84 |
|
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|
8410— |
Hydraulic turbines and gas turbines, pipe jet and hydraulic jet engines, vane and hydraulic |
|
|
841330100; |
Hydraulic and other pumps, one or two phase pumps for civil aviation |
841430300 |
Compressors, used in refrigerating equipment with capacity 0,4 kw max |
841430910 |
Compressors, used in refrigerating equipment with capacity 0,4 kw min, hermetic and semihermetic |
|
|
841480100— |
Turbo compressors and rotary volume compressors |
|
|
8417 |
Non-electric industrial and laboratory ovens and chambers |
841899900 |
Vaporizing panel for household refrigerators only |
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|
8420 |
Calenders and other unsteady (roller) machines |
842481— |
Mechanical units for the spreading of liquid and powder materials, fire extinguishers |
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|
8429 |
Bulldozers, graders, excavators, scrapers, ramming machines |
8430 |
Other machines and mechanisms for ramming, digging, extraction of minerals and mining, snow cleaning |
|
|
8432— |
Agricultural, gardening, forestry machinery, mechanisms for the preparation and treatment of soil, machinery and mechanisms for the collection and threshing of agricultural products, presses for straw and hay; sorting of eggs and other agricultural products, apparatus and equipment for bird-breeding, bee-breeding, milking, as well as milk processing equipment |
8437 |
Machinery for cleaning of seeds and wheat, equipment for flour industry, wheat processing |
8438 |
Equipment for food industry |
|
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8445— |
Equipment for textile industry |
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|
848200000; |
Cone and ball bearing sets imported only for the processing lines of metallurgy, locomotives, wagons and trains |
|
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|
Group 85 |
|
|
|
850131100 |
Direct current generators for civil aviation |
850132100 |
Engines and generators for civil aviation (power from 750 watt to 75 kwatt) |
850133100; 850134; |
Electric engines for civil aviation |
|
|
850211100 |
Electricity generation unit with the capacity above 75 kwatt for civil aviation |
|
|
850220100 |
Electricity generators with combustion engines for civil aviation |
850239 |
Turbo generators, other electrical generators for civil aviation |
|
|
850300 |
Parts for commodity positions 8501 or 8502 |
|
|
8514 |
Industrial or electrical laboratory ovens and chambers |
851750100 |
Telephone stations, instrumentation for carrying or digital wiring, parts for position 851750100 |
|
|
852510100 |
Radio telephone, radio telegraph, radio and TV broadcasting equipment |
852520100 |
Telegraph or telephone radio equipment for civil aviation |
852530100 |
TV cameras |
8526 |
Radio location, radio navigation, and remote controlled radio equipment |
|
|
|
|
8531 |
Appliances, equipment and materials assigned only for ensuring of safety at airports, being a part of system of electronic protection along the perimeter of fencing of its territory |
8532 |
Electric condensators |
|
|
8537 |
Operating panels for electrical equipment |
8538 |
Spare parts (for commodity positions 8535, 8536 or 8537) |
853990100 |
Plinths for lamps |
|
|
Group 86 |
|
86 |
Locomotives |
Group 87 |
|
8701 |
Tractors |
8703 |
Specially equipped patrol-quarding vehicles imported only for ensuring of road safety (from the moment of production of which has passed less than 1 year and which were not used) |
870323199 |
Special vehicles for medical needs only |
8705 |
Special purpose vehicles |
870600 |
Chassis with engines installed (only when imported for assembly by groups 8701; 8702; 8704) |
870790100 |
Kits |
8707— |
Spare parts (only for group 8701) |
8709— |
Transportation means for the forwarding of cargoes, radioactive substances for short distances, military transportation means, vehicles |
8711 |
Escort motorcycle , specially equipped only for road police (from the moment of production of which has passed less than 1 year and which were not used) |
8713; |
Handicap chairs and their spare parts |
871620 |
Trailers and semi-trailers for agriculture |
871639100 |
Trailers and semi-trailers for the transportation of highly radioactive materials |
Group 88 |
|
88 |
Flying apparatus |
Group 89 |
|
8901— |
Vessels |
8904— |
Tows, floating rigs for drilling |
Group 90 |
|
9001; |
Fiber optic cables, optic elements |
901041000 |
Equipment for installation of circuits on semiconductor plates |
9011— |
Complex microscopes, de-fraction apparatus, liquid crystal instrumentation, periscopes, telescopic units |
901420 |
Instrumentation for air navigation and airspace navigation |
9015 |
Topographic, hydrographic, geophysical and meteorology instrumentation |
9018— |
Medical and veterinary instruments, tools and equipment, needles, mechanic therapy equipment and artificial breathing apparatus |
902111000— |
Orthopedic equipment, artificial limbs |
902130— |
Eye prosthesis, hearing aids, cardiology stimulators and their parts |
9022— |
Instrumentation based on x-ray, beta-ray and gamma-ray, scientific-research instrumentation, instrumentation testing of mechanical properties of materials |
9025— |
Meters, thermometers, barometers, instrumentation and equipment for liquid and gas measurement, gas, water, power meters, oscilloraphs and spectrometers |
903180100 |
Measuring equipment for civil aviation |
903210100; |
Automatic regulation and monitoring equipment and instrumentation for civil aviation |
Group 93 |
|
93010000; |
Arms and ammunition |
9305— |
Parts to arms and ammunition |
Group 97 |
|
97 |
Works of art |
Note:
1. The commodities being exempted from the Value Added Tax shall be determined in accordance with their code in Trade Catalogue of Foreign Economic Activity.
2. The equipment, process lines, units, machines and mechanisms, mentioned in 84 and 85 trade groups of this List with the date of factory issue exceeding 2 years shall be subject to Value Added Tax.
© LegalActs
Unofficial translation