Unofficial translation (c) Soyuzpravoinform LLC
of September 5, 2023 No. 307
About approval "The list of fixed assets, tax-exempt on value added for import"
For the purpose of ensuring execution of subitem 2.2.3 of the Presidential decree of the Azerbaijan Republic of December 30, 2022 No. 1946 "About application of the Law of the Azerbaijan Republic of December 9, 2022 No. 677-VIQD "About modification of the Tax code of the Azerbaijan Republic", modification of presidential decrees of the Azerbaijan Republic of August 30, 2000 No. 393 "About application of the Law of the Azerbaijan Republic on approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of the legal regulation and the Tax code of the Azerbaijan Republic approved by the specified Law" and of March 21, 2020 No. 969 "About approval "Procedure for the VAT return paid by physical persons consumers for the goods acquired at persons who are engaged in activities for retail trade, public catering and medicine connected with it (except for oil and gas products, cars, alcoholic beverages and tobacco products), and the services rendered by them in the territory of the Azerbaijan Republic" the Cabinet of Ministers of the Azerbaijan Republic DECIDES:
1. Approve "The list of the fixed assets exempted from the value-added tax on import" (is attached).
2. Part of 71 lists approved by part of 1 this resolution is applied also to the fixed assets imported into the country and placed under the special procedure of temporary storage according to the Customs code of the Azerbaijan Republic about day of application of this resolution.
3. This resolution is applied since January 1, 2023.
Prime Minister of the Azerbaijan Republic
Ali Asadov
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 5, 2023, No. 30
Serial No. |
Commodity code on TNVED |
The name of goods item on TNVED |
1. |
8414 80 220 0 |
Compressors are volume reciprocating, working by the principle of the piston valve, with excessive working pressure no more than 15 bars, with a productivity no more than 60 m3/h |
2. |
8415 10 100 0 |
The installations for air conditioning equipped with the fan with the engine and devices for change of temperature and humidity of air including conditioners in which humidity cannot separately be regulated, window, wall, ceiling or floor type, in the single case |
3. |
8417 10 000 0 |
Horns and furnaces for roasting, melting or other heat treatment of pyritic ores or metals |
4. |
8420 10 100 0 |
The calenders or other roll machines used in the textile industry |
5. |
8421 39 200 0 |
Equipment for filtering or purification of air |
6. |
8427 10 100 0 |
Lift trucks self-propelled with the drive from the electric motor rise of 1 m high or more |
7. |
8441 10 100 0 |
The machines combined for longitudinal cutting and rewind of rolls for production of products from paper stock, paper or cardboard |
8. |
8443 32 100 0 |
The printers having possibility of connection to the computer or to network |
9. |
8444 00 100 0 |
Machines for extruding of chemical textile materials |
10. |
8445 11 000 0 |
Combing machines for preparation of textile fibers |
11. |
8445 12 000 0 |
Grebnechesalny machines for preparation of textile fibers |
12. |
8445 13 000 0 |
Tape or rovnichny machines for preparation of textile fibers |
13. |
8445 20 000 0 |
Spinning machines for preparation of textile fibers |
14. |
8445 30 000 0 |
Spinning or tortional machines for preparation of textile fibers |
15. |
8445 40 000 0 |
Reeling textile machines (including utochnomotalny) or kokonomotalny machines |
16. |
8446 10 000 0 |
Weaving looms for production of fabrics no more than 30 cm wide |
17. |
8446 21 000 0 |
Shuttle weaving looms for production of fabrics more than 30 cm wide with the drive from the engine |
18. |
8446 30 000 0 |
Beschelnochny weaving looms for production of fabrics more than 30 cm wide |
19. |
8447 11 000 0 |
Machines are knitted, kruglovyazalny with the cylinder with a diameter no more than 165 mm, for receipt of gimped thread, tulle, laces, embroidery, weaving of band or networks |
20. |
8447 12 000 0 |
Machines are knitted, kruglovyazalny with the cylinder with a diameter more than 165 mm, for receipt of gimped thread, tulle, laces, embroidery, weaving of band or networks |
21. |
8447 20 200 0 |
Machines ploskovyazalny (including machines like Rachael) and machines knitting proshivnye for receipt of gimped thread, tulle, laces, embroidery, weaving of band or networks |
22. |
8449 00 000 0 |
The equipment for production or finishing of felt or felt or nonwoven fabrics in piece or in cut, including the equipment for production of felt hats; blockheads for production of hats |
23. |
8451 50 000 0 |
Machines for winding, unwinding, folding, cutting or piercing of textile fabrics |
24. |
8451 80 300 0 |
Machines for finishing of textile fabrics |
25. |
8453 10 000 0 |
The equipment for preparation, tanning or processing of skins or skin, except sewing machines |
26. |
8453 20 000 0 |
The equipment for production or repair of footwear, except sewing machines |
27. |
8454 30 100 0 |
The diecasting machines used in metallurgy or foundry production |
28. |
8456 11 000 0 |
The machines for processing of any materials by removal of material working with use of processes of laser radiation |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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