RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of November 17, 2017 No. 500

About approval of "Nomenclature of foreign economic activity, rates of import customs duties and rates of export customs duties of the Azerbaijan Republic"

Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, for the purpose of increase in efficiency of foreign economic activity by enhancement of the customs and tariff mechanism, production in the country of competitive products, strengthening of the state support in protection of the domestic market and long development not of oil sector, transition of import duties from multistage system to low-step system, including reductions of codes of the commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity) in compliance with new option of the International Harmonized System according to the Law of the Azerbaijan Republic "About accession to the International convention "About the Harmonized System by Description and to Coding of Goods" and to the Protocol of amendments to the specified Convention" and according to Item 28.5 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 No. 499 and Item 3.2 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic, "About customs tariff" of July 4, 2013 the No. 936 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "The commodity nomenclature of foreign economic activity, rate of import customs duties and rate of export customs duties of the Azerbaijan Republic" (are applied).

2. Cancel part of 1 resolution of the Cabinet of Ministers of the Azerbaijan Republic "About rates of customs duties on export-import transactions in the Azerbaijan Republic" of April 12, 2001 No. 80 (Collection of the legislation of the Azerbaijan Republic, 2001, No. 4, Article 289, No. 8, Article 560; 2002, No. 8, Article 549, No. 9, Article 581, No. 10, Article 647; 2003, No. 2, Article 147, No. 4, Article 226, No. 10, article 614, No. 12 (II book), Article 749; 2004, No. 3, Article 196, No. 4, Article 307, No. 5, Articles 389, 390, No. 9, Article 743; 2005, No. 10, Article 980; 2006, No. 4, Article 363, No. 7, Article 652; 2007, No. 5, Article 548, No. 6, Article 700, No. 11, Article 1187; 2008, No. 4, Article 325; 2009, No. 11, Article 938; 2010, No. 1, Article 68; 2012, No. 9, Article 928; 2013, No. 7, Article 871; 2014, No. 1, Article 65, No. 2, Article 197; 2016, No. 4, Article 823, No. 8, Articles 1430, 1445, No. 9, Article 1592, No. 10, Article 1698; 2017, No. 1, Articles 116, 119, No. 3, Article 511, No. 4, Article 644, No. 7, Article 1490, No. 8, Articles 1615, 1621; the resolution of the Cabinet of Ministers of the Azerbaijan Republic of November 3, 2017 No. 479).

3. This resolution becomes effective since January 1, 2018.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of November 17, 2017 No. 500

Commodity nomenclature of foreign economic activity, rate of import customs duties and rate of export customs duties of the Azerbaijan Republic

Basic rules of interpretation of the commodity nomenclature of foreign economic activity

Classification of goods by the Commodity nomenclature of foreign economic activity (further – the Commodity Nomenclature of Foreign Economic Activity) is performed according to the following Rules:

1. Names of Sections, groups and subgroups are this only for ensuring usability of the Commodity Nomenclature of Foreign Economic Activity; in the legal purposes classification of goods in the Commodity Nomenclature of Foreign Economic Activity is performed based on texts of the corresponding notes on goods items, Sections or groups and if other is not specified in these texts, according to following provisions:

2. a) Any reference to any goods in goods item is considered the reference to goods in not completed or incomplete condition having essential characteristics of the completed and complete goods and also to the completed or complete goods delivered in not collected or in unassembled form (or to be considered as the goods classified according to these rules as the reference to the completed or complete goods in certain goods item).

b) Any reference in the name of line item of goods to any material or substance shall be interpreted as the reference to mixes or combinations of this material or substance with other materials or substances. Any reference to the goods made of certain material or substance shall be interpreted as the reference to the goods fully or partially consisting of this material or substance. Classification of the goods consisting more than of one material or substance is performed according to Rule 3 provisions.

3. If owing to the Rule 2 (b) or for any other reason, prima facie, it is possible to carry goods to two or more goods items, classification of such goods is performed as follows:

a) In comparison with other goods items with the general description preference is given to goods item with more specific description of goods. However if each of two or more goods items covers only part of materials or ingredients of mix or multicomponent product or only part of the goods intended for retail sale even if one of goods items gives more complete and exact description of goods, the line item of these goods should consider equal in relation to these goods.

b) mixes, the multicomponent products and goods provided in sets for retail sale, consisting of different materials or made of different components which classification is impossible according to the rule 3 (a) if this criterion is applicable, it shall be classified according to material or component which gives to these goods their main characteristic,

c) goods which cannot be classified according to Rule 3 provisions?? (a) or 3 (b), shall be classified in the last goods item in ascending order of codes of the goods items equally suitable for consideration.

4. Goods which cannot be classified according to provisions of the above rules are classified in the goods item corresponding to more similar (relatives) goods.

5. In addition to the above-stated provisions the following Rules are applied to following goods:

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