RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of January 31, 2005 No. 11

About the Inventory, exempted from the value added tax when importing to the territory of the Azerbaijan Republic

For the purpose of creation of advantageous conditions for development in the country of entrepreneurship, protection of the domestic market and reduction of codes of the commodity nomenclature of foreign economic activity in compliance with new option of the International Harmonized System based on the Law of the Azerbaijan Republic "About accession to the International convention "About the Harmonized Commodity Description and Coding System" and to the Protocol of amendments to the specified Convention", the Cabinet of Ministers of the Azerbaijan Republic decides:

1. Determine that the following goods imported on the territory of the Azerbaijan Republic are exempted from the value added tax:

1.1. excluded

1.2. the property imported into the Azerbaijan Republic by foreign employees of the company with foreign investments for own needs (with submission to customs authorities of the reference of the employer);

1.3. the goods imported as the humanitarian assistance by the humanitarian organizations, in the existing procedure registered in the territory of the Azerbaijan Republic and also other legal entities and physical persons with the consent of the Republican commission on the international humanitarian assistance;

1.4. the goods imported through the states, the governments and the international organizations for the purpose of disinterested aid and charity including technical assistance;

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