RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of April 22, 1998 No. 91

About rates of customs duties on export-import transactions in the Azerbaijan Republic

According to the Customs code of the Azerbaijan Republic and the Law of the Azerbaijan Republic "About customs tariff" and for the purpose of increase in efficiency of foreign economic relations, the Cabinet of Ministers of the Azerbaijan Republic decides creations of necessary conditions for development of business activity, production in the country of competitive products and protection of the domestic market by further enhancement of the mechanism of customs tariffs:

1. Ceased to be valid

2. The commodity nomenclature of foreign economic activity of the Azerbaijan Republic of message according to the classification system accepted in the international practice.

3. Ceased to be valid

4. Determine that according to article 19.2 of the Law of the Azerbaijan Republic "About customs tariff" are not assessed with import customs duty:

4.1. Ceased to be valid

4.2. Ceased to be valid

4.3. Ceased to be valid;

4.4. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

4.5-1. the special technical means, the equipment, devices, tools, components, spare parts, accessories and materials imported on the basis of the supporting document of the Ministry of Emergency Situations of the Azerbaijan Republic for creation of system of logistics, the organization of bases of arrangement of seismic observation posts and rescue groups and for their activities for the purpose of the prevention of emergency situations and elimination of effects of such situations;

4.6. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

4.7. The passports and forms of identity certificates of citizens of the Azerbaijan Republic, the equipment, products, accessories and materials imported for their individualization, creation and use of the Interdepartmental automated "Entrance Departure and Registration" information retrieval system, determination of fingerprints, traces on surfaces of bullets and sleeves, the equipment, the products, accessories and materials entering into the Central System of Calls (CSC) - special service "102" on acceptance of phone calls in the police, goods imported within the investment projects performed in the field of tourism in the mountain territories located at the height from 1300 meters above sea level if the need for them cannot be satisfied at the expense of local raw materials and materials;

4.8. Approve the List of the movable objects of the commodity nomenclature of foreign economic activity which are subject of the leasing agreement, carried by the classification established by the legislation to fixed assets, exempted from customs import duty it (is applied);

4.11. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

4.13. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

4.14. Ceased to be valid;

4.15. Ceased to be valid;

4.15. Ceased to be valid;

4.15-1. The imported food wheat for the purpose of delivery to the State grain fund of the Azerbaijan Republic;

4.16. Ceased to be valid

4.17. Approve "The inventory, exempted from the customs duty on import according to the commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity) for the purpose of encouragement of production in not oil sector" it (is applied);

4.18. Ceased to be valid

4.19. the registration certificates, driver's licenses, registration plates acquired by Public Head Administration of road traffic police of the Ministry of Internal Affairs of the Azerbaijan Republic, other forms connected with servicing and the equipment imported at the expense of budgetary funds;

4.20. Ceased to be valid

4.21. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

4.22. Approve "The list of the commodity nomenclature of foreign economic activity of TNVED imported, applied in the field of renewable energy and its effective use of constructions, details and accessories to their production with release from customs duties based on affirmative documents of the State agency on renewable energy resources in case of the Department of Energy of the Azerbaijan Republic" it (is applied).

4.23. Approve the Commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity) of the installations, parts and accessories imported with release from customs duties by legal entities or physical persons who carry on business without creation of the legal entity of high technologies which are residents of the Mingyachevirsky park based on the affirmative document of the Ministry of digital development and transport of the Azerbaijan Republic it (is applied). (Note: is effective within 7 years since August 29, 2015).

4.23-1. Approve "The list of the commodity nomenclature of foreign economic activity (TNVED) of the devices, details and the accessory equipment imported based on supporting documents of the Ministry of digital development and transport of the Azerbaijan Republic with exemption of customs duties by the legal resident person of the Mingyachevirsky Park of high technologies and physical person performing business activity without formation of legal entity (is attached).

4.24. The fuel oil imported for production of electricity to Azerenerzhi Open joint stock company based on podtverditelny documents of the Department of Energy of the Azerbaijan Republic according to fuel and energy balance of the Azerbaijan Republic for 2016. (Note: is effective till January 1, 2017).

4.24-1. Approve "The list of the devices, parts and accessories of the equipment for their production imported with exemption of the customs duties applied in the field of renewable energy and its effective use, based on supporting documents of the State agency on renewable energy resources in case of the Department of Energy of the Azerbaijan Republic according to the Commodity nomenclature of foreign economic activity (TNVED)" (is attached).

4.25. Ceased to be valid.

4.26. The equipment for digital television broadcasting according to the DVB-T and DVB-T2 standard and the antenna-feeder systems of transfer relating to them, and also digital reception (reformative) devices based on the podtverditelny document of the Ministry of digital development and transport of the Azerbaijan Republic. (Note: becomes effective since October 3, 2016 and is effective within 3 years).

4.27. The fuel oil imported for production of electricity to Azerenerzhi Open joint stock company based on podtverditelny documents of the Department of Energy of the Azerbaijan Republic according to fuel and energy balance of the Azerbaijan Republic for 2017. (Note: is effective till January 1, 2018).

4.28. Approve "The list of the commodity nomenclature of foreign economic activity (TNVED) of the imported spare parts for the purpose of production of bicycles with release from customs duties (is attached).

4.29. Approve "The inventory, exempted from the customs duty on import according to the commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity) for the purpose of encouragement of production in not oil sector it (is applied). (Note: is effective within 3 (three) years since 2017).

4.30. The equipment and materials imported into the country within projects on reconstruction of large oil refineries (with annual capacity of conversion on crude oil at least 3 million tons) based on affirmative documents of the Department of Energy of the Azerbaijan Republic.

4.30-1. The equipment and materials imported into the country within projects of reconstruction of large oil refineries (with annual capacity of conversion of crude oil at least 3 million tons), according to the supporting document of the Department of Energy of the Azerbaijan Republic, - for 2-year term since January 1, 2023.

4.31. Import of vaccines against coronavirus of new type (COVID-19) and syringes provided for these vaccines based on the supporting document of the Ministry of Health of the Azerbaijan Republic - for 2 years since January 1, 2021.

4.32. Approve "The list of the commodity nomenclature of foreign economic activity (TNVED) of the goods imported for construction of the international airports in Fizulinsky, Lachinsky and Zangilansky districts" (is attached). The ministry of digital development and transport of the Azerbaijan Republic approves use of the imported goods corresponding to the commodity nomenclature determined by this Item for construction of the international airports Fizuli, Lachin and Zangilan.

4.33. Ceased to be valid.

4.34. The equipment and spare parts imported into the country based on supporting documents of Azerenergo Open joint stock company within the project on creation of 1280 MW of the additional developed capacity at CHPP Azerbaijan.

4.35. the goods imported by legal entities and physical persons for voluntary conveyance into state bodies (structures), including the funds created in the public and social purposes which list is approved by the Presidential decree of the Azerbaijan Republic on May 23, 2023 No. 2147, and also for the creation of real estate and the companies in the form of property complex gratuitously reported to state bodies (structures) and the specified funds according to the supporting document of the state body (structure) or fund beneficiary which is the beneficiary.

4.35-1. According to the supporting document of the Azerbaijani operating company COP29, the goods imported into the country within the international action of COP29".

5. Ceased to be valid

6. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of 27.03.2024 No. 177

7. Ceased to be valid

8. Ceased to be valid

9. Ceased to be valid

10. Ceased to be valid

11. Recognize invalid resolutions of the Cabinet of Ministers of the Azerbaijan Republic of June 16, 1997 as No. 62 (except Item 9) and of July 15, 1997 No. 79, the 5th and 6th paragraphs of Item 1 of the resolution "About Modification and Amendments in Some Resolutions of the Cabinet of Ministers of the Azerbaijan Republic" No. 167 of August 5, 1998 and part of Item 1 of the resolution "About Modification and Amendments in Some Resolutions of the Cabinet of Ministers of the Azerbaijan Republic" No. 218 of April 30, 1998", belonging to the resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 91 of April 22, 1998.

12. This resolution becomes effective from the date of its signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of April 22, 1998, No. 91

The list of the movable objects of the commodity nomenclature of foreign economic activity which are subject of the leasing agreement, carried by the classification established by the legislation to fixed assets, exempted from customs import duty

Commodity Nomenclature of Foreign Economic Activity code	Names of goods items
1	2
842481	- for agricultural industry or gardening:
842481 1000	---devices for watering
	---others:
842481 3000	---figurative devices
	----others:
842481 9100	-----the sprayers and distributors of powders intended for installation on tractors or for towing by these tractors
842481 9900	-----others

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