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Relizin Tarixi: 13.07.2000

On the List of Commodities Being Exempted From the Value Added Tax While Imported To the Territory of Azerbaijan Republic

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

0511998010

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

100300100

Barley – for sowing

100400000

Oats – for sowing

100510—
100510190

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

Group 23

230400000;
230670000

Mixed fodder, its components used in agriculture to feed birds and animals

Group 25

250100310

Industrial salt used for chemical transformations (separation of sodium from chloride)

250100510

De-natural salt or for industrial purposes

250200000

Unburned pyrites

250300

Sulfur of all types (except for sublimated, precipitated or colloid)

2504

Natural graphite, graphite plates

250510000

Natural quartz sand – all types

2506

Quartz (except for natural sand)

250700

Kaolin and other kaolin clays, calcimined or not calcimined

250830000

Fire-proof clay

2510

Calcium phosphates natural (phosphate rocks), aluminum-calcium phosphates, phosphate chalk

2511

Barium sulfate natural (barite), natural barium carbonate (viterite), calcified and not calcimined (except for barium oxide)

252100000

Limestone gumboil for preparation of lime and cement

2528

Natural borates and their concentrates

253010100

Pearlite

Group 26

26

Ores and slugs

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

Group 28

28

Non-organic chemistry products

Group 29

29

Organic chemical compounds

Group 30

30

Pharmacy products (except for numbers 3005; 300640000; 300650000)

Group 31

31

Fertilizers

Group 36

3601;
3602

Gun-powder, explosives

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

3801—
3804

Other chemical products

3808

Insecticides, rodenticides, fungicides, herbicides, substances, regulating growth of plants, disinfectants and similar products

Group 39

390390

390950

39203000

Полистиролы прочие;

Полиуретаны;

Полимеры стирола

Group 39

390110100;
3901200000;
3902—
3914;
392030000

Polymers, including low pressure polythene

Group 40

4001—
4008

Rubber

401199100

Tires for mechanisms used in agriculture and forest economy (tractors, combines, sowing-machines)

Group 44

4406

Sleepers for railways

Group 45

45

Plug

Group 47

470100—
4706

Paper, cardboard mass from timber or other filament cellulose materials

Group 48

480100

Newsprint

Group 49

4901;
4902

Book, newspaper and magazine publications

490700100

Post stamps

490700300—
490700990

Securities

Group 50

500100000

Silkworm cocoons suitable for reeling

Group 69

6903

Fireproof ceramic products

Group 71

7102

Diamonds

711510000

Catalysts in the form of wire net or platinum grating

711021000

Palladium

Group 72

7201

Cast iron

7202

Iron alloys

7203100000

Products of direct reduction of iron-ore (pellets)

720917900;
720927100;
721123910

“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—
7407

Copper

7412

Copper fittings for pipes and tubes (e.g. sleeves, bends, flanges and etc.)

740811000

Copper wire with more than 6 mm thickness

74199900

Copper crystallizations – imported for metallurgy only

Group 75

75

Nickel

Group 76

7601—
7608;
760900000

Aluminum and aluminum plates, rolls, wire

Group 78

78

Lead

Group 79

79

Zinc

Group 80

80

Tin

Group 81

81

Other metals (tungsten, molybdenum, tantalum, cadmium, titanium, zirconium, chrome, germanium) and other products

Group 84

8401—
8409

Central heating boilers and secondary equipment, gas generators, turbines, combustion engines, their parts

8410—
8412

Hydraulic turbines and gas turbines, pipe jet and hydraulic jet engines, vane and hydraulic

841340000

Concrete pumps

841330100;
841350100—
843370990

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

841430

Compressors

841480100—
841480710

Turbo compressors and rotary volume compressors

841590100

Parts to air conditioning units

8417

Non-electric industrial and laboratory ovens and chambers

841899900

Vaporizing panel for household refrigerators only

841911000—
841960000

Non-inert water heaters or heating water batteries

841989100—
841990950

Coolers and heaters

8420

Calenders and other unsteady (roller) machines

842481—
842490000

Mechanical units for the spreading of liquid and powder materials, fire extinguishers

8425

Lifting equipment

8426

Vessel derrick cranes and other lifting cranes

8427

Vehicle loaders and other loaders equipped with lifting and loading/unloading equipment

8428

Other lifting and transporting machinery and equipment (for example elevators, escalators, conveyers and rope ways)

8429

Bulldozers, graders, excavators, scrapers, ramming machines

8430

Other machines and mechanisms for ramming, digging, extraction of minerals and mining, snow cleaning

8431

Parts of equipment indicated in positions 8425-8430

8432—
8436

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

8439—
8444

Equipment for paper mass production, cellulose fiber materials, products of paper and cardboard, publishing equipment

8445—
8449

Equipment for textile industry

8453—
8466

Equipment for leather treatment and metal treatment

847130000;
847141;
847160;
847170

Calculating machinery and its skids ( up to 1 year from the date of manufacturing)

847330100

Electronic skids

8474—
8475

Equipment for minerals

8477—
8480

Equipment for manufacturing of rubber and plastic, tobacco, special machinery and mechanisms, molding templates, models for molding

848200000;
848280000

Cone and ball bearing sets imported only for the processing lines of metallurgy, locomotives, wagons and trains

8483

Transmission gear, tooth wheels, reduction mechanisms, couplings and other parts of mechanisms

8484—
8485

Metallic seals, fans of vessels and their parts

Group 85

850120

Universal engines for direct and alternating currents (power above 37,5 watt)

850131100

Direct current generators for civil aviation

850132100

Engines and generators for civil aviation (power from 750 watt to 75 kwatt)

850133100;

850134;
850151100;
850152100

Electric engines for civil aviation

850153100;
850153500;
850153390;
850153990

Electric engines with the power above 75 kwatt

850211100

Electricity generation unit with the capacity above 75 kwatt for civil aviation

850212—
850213

Electricity generation units with the capacity above 75 kwatt

850220100

Electricity generators with combustion engines for civil aviation

850239

Turbo generators, other electrical generators for civil aviation

850240

Electrical rotating transformers

850300

Parts for commodity positions 8501 or 8502

8504—
8505

Transformers, electrical transformers, electric magnets

8514

Industrial or electrical laboratory ovens and chambers

851750100

Telephone stations, instrumentation for carrying or digital wiring, parts for position 851750100

851790;
852290910

Electronic skids, parts and accessories

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

852990700

Electric skids (for commodity positions 8525-8528)

8530

Electric alarm 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

8533—
8536

Resistors, multi level printing circuits, electric safe switches

8537

Operating panels for electrical equipment

8538

Spare parts (for commodity positions 8535, 8536 or 8537)

853990100

Plinths for lamps

8540;
8541;
8543

Electronic lamps and tubes, transistors, integral circuits, microprocessors, memory units, machines and other electrical instruments

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—
8708

Spare parts (only for group 8701)

8709—
8710

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;
871420000

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—
8902

Vessels

8904—
8908

Tows, floating rigs for drilling

Group 90

9001;
900290100

Fiber optic cables, optic elements

901041000

Equipment for installation of circuits on semiconductor plates

9011—
9013

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—
9019

Medical and veterinary instruments, tools and equipment, needles, mechanic therapy equipment and artificial breathing apparatus

902111000—
19900

Orthopedic equipment, artificial limbs

902130—
902190900

Eye prosthesis, hearing aids, cardiology stimulators and their parts

9022—
9024

Instrumentation based on x-ray, beta-ray and gamma-ray, scientific-research instrumentation, instrumentation testing of mechanical properties of materials

9025—
9030

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;
903220100;
903281100;
903289100;
903290100

Automatic regulation and monitoring equipment and instrumentation for civil aviation

Group 93

93010000;
9302

Arms and ammunition

9305—
9306

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