Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

Registered by

in the Ministry of Justice

Azerbaijan Republic

On January 7, 1998 No. 83

Approved by the Order of Customs committee of the Azerbaijan Republic of December 25, 1997 No. 1101

 

It is approved

Ministry of Finance

Azerbaijan Republic

December 18, 1997

Minister of F.YuSIFOV

It is approved

The main state

tax authorities

Azerbaijan Republic

December 22, 1997

Chief Sh. VEKILOV

The instruction about procedure for application of the value added tax on the goods imported on the territory of the Azerbaijan Republic

1. General provisions

1.1. This Instruction is developed based on the Law of the Azerbaijan Republic "About the value added tax" (with the subsequent amendments and changes), resolutions of the Cabinet of Ministers of the Azerbaijan Republic of June 16, 1997 No. 61, and also other customs legal acts.

1.2. The goods made outside member countries of the CIS in case of their import to the territory of the Azerbaijan Republic are assessed with the value added tax at the rate of 20 percent (except as specified, provided by Items 4.1 and 4.2. this Instruction).

1.3. The goods made in member countries of the CIS (certificate of origin) in case of their import to the territory of the Azerbaijan Republic because of limits of member countries of the CIS are assessed with the value added tax.

1.4. The value added tax is paid in manats, at the foreign exchange rate established by National Bank of the Azerbaijan Republic on the date of adoption of the cargo customs declaration to customs procedures.

2. Taxpayers

2.1. The legal entities who underwent in accordance with the established procedure state registration, irrespective of pattern of ownership and subordination, and the physical persons who are engaged in business activity without formation of legal entity are taxpayers on value added when importing of goods by them.

2.2. The value added tax is paid directly by the customs applicant or the other person determined by the customs legislation to or at the time of adoption of the cargo customs declaration.

2.3. In cases of recalculation of payments, collection of payments in indisputable procedure, including cases of provision of payment deferral, recalculation of customs value, and also penalties of penalties and penalty fee, these amounts are collected from the contract holder.

3. Procedure for calculation of the value added tax

3.1. The value added tax to the goods imported to the territory of the Azerbaijan Republic made outside stranchlen of the CIS or made in member countries of the CIS but imported on the territory of the Azerbaijan Republic because of limits of member countries of the CIS is estimated from the amount of customs value of goods and customs duty, and for excise goods as well the excise amount.

Формула к Инструкции от 25.12.1997 года №1101

where

The VAT - the value added tax to imported goods;

With - the customs value of goods determined in case of customs clearance;

П - customs duty;

And - excises.

4. Tax exemption on value added

4.1. The following goods made outside state members of the CIS are tax-exempt on value added in case of their import to the territory of the Azerbaijan Republic:

+--------------------------------------------------------------------+
¦ Коды ТН В­Д    ¦  Наименование товара                              ¦
+----------------+---------------------------------------------------¦
¦    Группа 84   ¦Ядерные реакторы,     котлы,     оборудование     и¦
¦                ¦механические  приборы,  их  части,  кроме  товарных¦
¦                ¦позиций:                                           ¦
¦                ¦                                                   ¦
¦                ¦841451900;                                         ¦
¦                ¦                                                   ¦
¦                ¦841510000; 841581900;                              ¦
¦                ¦                                                   ¦
¦                ¦841720;                                            ¦
¦                ¦                                                   ¦
¦                ¦841810900; 841821-841829000;  841830910; 841830990;¦
¦                ¦841840910; 841840990; 841850; 841891000;           ¦
¦                ¦                                                   ¦
¦                ¦842211000;                                         ¦
¦                ¦                                                   ¦
¦                ¦842310100; 842381500;                              ¦
¦                ¦                                                   ¦
¦                ¦8450;                                              ¦
¦                ¦                                                   ¦
¦                ¦845210;                                            ¦
¦                ¦                                                   ¦
¦                ¦8469;                                              ¦
¦                ¦                                                   ¦
¦                ¦8470;                                              ¦
¦                ¦                                                   ¦
¦                ¦847110; 847120000,  847120600, 847191000-847191900,¦
¦                ¦847199,                                            ¦
¦                ¦                                                   ¦
¦                ¦8472;                                              ¦
¦                ¦                                                   ¦
¦                ¦8476                                               ¦
+----------------+---------------------------------------------------¦
¦    Группа 85   ¦­лектрические машины   и  оборудование,  их  части,¦
¦                ¦кроме товарных позиций:                            ¦
¦                ¦                                                   ¦
¦                ¦850710910;                                         ¦
¦                ¦                                                   ¦
¦                ¦850810;                                            ¦
¦                ¦                                                   ¦
¦                ¦8509;                                              ¦
¦                ¦                                                   ¦
¦                ¦8510;                                              ¦
¦                ¦                                                   ¦
¦                ¦8511;                                              ¦
¦                ¦                                                   ¦
¦                ¦8512;                                              ¦
¦                ¦                                                   ¦
¦                ¦8516;                                         

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