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Ministry of Justice

Republic of Tajikistan

 On July 2, 2019 No. 353

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 22, 2019 No. 327

About the Procedure for tax exemption on value added and customs duties of the raw materials imported for conversion and production of end products and the List of the raw materials made within the country

(as amended of the Order of the Government of the Republic of Tajikistan of 03.02.2022 No. 20)

According to article 251 of the Tax Code of the Republic of Tajikistan and Article 345 of the Customs code of the Republic of Tajikistan the Government of the Republic of Tajikistan decides:

1. Approve the Procedure for tax exemption on value added and customs duties of the raw materials imported for conversion and production of end products and the List of the raw materials made within the country (appendices 1 and 2).

2. To the Tax Committee under the Government of the Republic of Tajikistan and Customs Service under the Government of the Republic of Tajikistan at the scheduled time to communicate about application of the provided privileges.

3. To authorized bodies in the field of the industry, agricultural industry, finance, economy and support of entrepreneurship jointly to carry out efficiency analysis of the provided privileges for the imported raw materials for conversion and production of end products and to annually provide information in the Government of the Republic of Tajikistan.

Prime Minister of the Republic of Tajikistan

Emomalii Rahmon

 

Appendix 1

to the Order of the Government of the Republic of Tajikistan of June 22, 2019 No. 327

Procedure for tax exemption on value added and customs duties of the raw materials imported for conversion and production of end products

1. General provisions

1. The procedure for tax exemption on value added and customs duties of the raw materials imported for conversion and production of end products (further - this Procedure), is developed according to the paragraph the eighteenth parts 4 of article 251 of the Tax Code of the Republic of Tajikistan and Item 20 of Article 345 of the Customs code of the Republic of Tajikistan and determines procedure for tax exemption on value added and customs duties of the raw materials imported for conversion and production of end products.

2. In this Procedure the following concepts are applied:

- the imported raw materials - the goods (except for the excise goods and raw materials made, within the country) imported on customs area of the Republic of Tajikistan from producer for the purpose of conversion and production of end products;

- the processed and end products - goods which when using of the imported raw materials, as a result of conversion, changed at the level of any of the first four signs of goods item of the Commodity nomenclature of foreign economic activity of the Republic of Tajikistan;

- producer - the legal entity and/or the individual entrepreneur who is acting on the basis of the certificates who uses the imported raw materials directly for conversion and production of end products in the territory of the Republic of Tajikistan;

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