Cabinet of Ministers of the Azerbaijan Republic

Decree No 184

Regulations
on transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity

Baku, 19 August, 1995

With the objective of control over transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity Cabinet of Ministers of the Azerbaijan Republic decides:

1. To approve «Provisional regulations on transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity» (Supplement No 1), «Limits on volumes of commodities brought to the territory of the Azerbaijan Republic by physical persons tax free (including international postal sendings), established in relative prices» (Supplement No 2), «List of commodities temporarily brought (taken out) by physical persons through the Custom of the Azerbaijan Republic without payment of custom duty» (Supplement No 3) presented by the State Custom Committee of the Azerbaijan Republic and agreed with competent organisations.

2. To state that if cost of commodities taken from the Azerbaijan Republic and brought to the Azerbaijan Republic by physical persons exceeds sum and amount indicated in the Supplement to the present Decree «Provisional regulations on transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity», then transportation of said commodities through the Custom of the Azerbaijan Republic is carried out based on decrees of the Cabinet of Ministers of the Azerbaijan Republic No 90 «About rates of custom duty on export and import operations in the Azerbaijan Republic» dated 24 April, 1995 and No 76 «List of commodities imported to the territory of the Azerbaijan Republic, produced outside the borders of countries — CIS members, exempted from value added tax».

3. Custom duties are paid by physical persons in manats, according to US dollar/manat rate of National Bank of the Azerbaijan Republic on a day of payment.

4. State Custom Committee and Ministry of Finances of the Azerbaijan Republic shall provide full and timely transfer of custom duties to the Republican budget.

5. State Concern «Azerbaijan Hava Yollari», Administration of Rail Road, Caspian Steamship Line, State Concern «Azeravtonagliyet» and other affiliated companies — for temporary storage of commodities imported and exported by physical persons, as regards to custom duties applied thereto — shall allot special premises to State Custom Committee in Custom zone and provide necessary working conditions.

6. With respect to the present Decree, State Custom Committee together with the Ministry of Finances of the Azerbaijan Republic shall, within 15 days, prepare and, after agreement with the Cabinet of Ministers, approve respective instructions; inform all physical persons in all Customhouses.

7. To regard decrees of the Cabinet of Ministers of the Azerbaijan Republic No 225 and No 385 dated 24 June and 23 September, 1992 null and void.

8. To bring the present Decree into effect from the 1^stof September, 1995.

Prime-Minister

F. GULIYEV.

Becomes invalid.

Supplement No 1
Approved by Decree of the Cabinet
of Ministers of the Azerbaijan Republic
No 184 dated 19 August, 1995

Provisional regulations
on transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity

1. General

1.1 The present Regulations specify procedures for bringing into, and taking out, by physical persons, i.e. citizens of the Azerbaijan Republic, foreign citizens and stateless citizens, receiving and sending through international post commodities not intended for productive or commercial activity.

1.2 Physical persons may transport through the Custom of the Azerbaijan Republic any commodities except those prohibited for import to the Azerbaijan Republic and export from the Azerbaijan Republic in line with the present Regulations and other normative acts of the Azerbaijan Republic pertaining to Custom issues.

2. Import of commodities to the Azerbaijan Republic

2.1 The following quotas are established for commodities imported to the Azerbaijan Republic by physical persons, with exemption from custom duties (duty free), taken at a single rate:

commodities with total cost of 5000 USD;
commodities received through the international post, with total cost of 200 USD.

If physical persons bring into the country commodities in amounts slightly exceeding established limits, custom duty is being paid according to Supplement No 2 to Decree which approves the present Regulations.

2.2 The following commodities may be imported to the Azerbaijan Republic without payment of duties and regulations:

foreign currency and payment documents in foreign currency;
artistic articles, historical, scientific and other items of culture.

3. Export of commodities from the Azerbaijan Republic

3.1 The following quotas are established for commodities exported from the Azerbaijan Republic by physical persons, with complete exemption from custom duties (duty free), taken at a single rate:

commodities with total cost of 1000 USD;
international postal sendings with total cost of 100 USD.

3.2 Physical persons may take out of the Azerbaijan Republic with exemption from custom duty (duty free), taken at a single rate:

personal belongings registered by custom authorities in customhouses on arrival;
commodities and hard currency obtained based on the right of inheritance in the Azerbaijan Republic (except commodities forbidden for export and excluded from public circulation).

3.3 Articles made of noble metals and precious stones (except cases specified in paragraph 4.3 of the present Regulations) may be taken from the country by physical persons only for personal use, after respective registration by custom authorities, on condition that they will be returned through the customhouses of the Azerbaijan Republic.

4. Transportation of commodities through customhouses by physical persons arriving in Azerbaijan Republic and leaving the Azerbaijan Republic for the place of permanent residence, and also by citizens of the Azerbaijan Republic — residents of foreign states

4.1 Physical persons arriving in Azerbaijan Republic for permanent residence may bring without payment of custom duty only commodities necessary for living: furniture, appliances, domestic utensils and one vehicle per family. For commodities extra than those for everyday's needs the second paragraph of Decree approving the present Regulations shall be applied.

4.2 Physical persons leaving Azerbaijan for foreign states with the aim of permanent residence may take out of the Republic without payment of custom duty commodities for personal use on total sum of 10.000 (ten thousand) US dollars.

4.3 In addition to a sum indicated in paragraph 4.2 of the present Regulations, physical persons leaving Azerbaijan for foreign states where they intend to live permanently, may take out of the Republic noble metals and precious stones on total sum of 1.000 (one thousand) US dollars.

5. Taking transport means by physical persons through the customhouses of the Azerbaijan Republic

Whenever physical persons bring through the customhouses of the Azerbaijan Republic transport means which are not intended for productive or commercial activity (group 8703 of nomenclature of commodities in foreign-economic activity) the following regulations are applied:

5.1 Whenever physical persons bring to the Azerbaijan Republic transport means which have been already used for up to 1 year or with mileage up to 20 thousand kilometres, then custom duty at a rate of 0,4 US dollar per each cubic cm of engine volume shall be paid.

5.2 Transport means brought by physical persons temporarily for a period of up to one year, irrespective of the country of origin, on permission of respective state body of the Azerbaijan Republic after presentation of guarantee to the Custom bodies of the Azerbaijan Republic, stating that said transport means will not be estranged or given for use or as possession to other physical person or legal entity, are exempted from custom duty specified in paragraph 5.1 of the present Regulations.

5.3 Should physical persons break the terms of obligations envisaged in paragraph 5.2 of the present Regulations, they will have to pay custom duty at a rate of 0.4 US dollar per each cubic cm of engine volume.

5.4 Whenever physical persons bring to the Azerbaijan Republic transport means which have been already used longer than 1 year or with mileage over 20 thousand kilometres, then custom duty at a rate of 0,7 US dollar per each cubic cm of engine volume shall be paid.

5.5 Shipment of transport means by physical persons to the addresses of physical persons and legal entities shall be done based on regulations of tariff and non-tariff settlements, custom payments and custom arrangements established for participants in foreign-economic activity.

5.6 Transport means or other vehicles made especially for disabled persons may be brought to the Azerbaijan Republic without payment of custom duty.

6. Regulations for transportation of some categories of commodities through the customhouses of the Azerbaijan Republic

6.1 Hunting guns and cartridges thereto may be taken through the Custom after presentation of permit from the Ministry of Internal Affairs of the Azerbaijan Republic.

6.2 Animals and plants, raw materials of animal and vegetable origin may be taken through the Custom on permission of veterinary organisations and respective bodies dealing with quarantine of plants.

6.3 Medicinal preparations made abroad, if their volumes exceed personal needs of physical persons, may be imported on permission of the Ministry of Public Health of the Azerbaijan Republic.

6.4 One physical person may take through the Custom up to 600 g of sturgeon, beluga and salmon caviar.

6.5 Articles of artistic, historical, scientific value and other cultural values (including articles produced before 1960, locally and abroad, in small lots or mass production, hand-made carpets, other carpet items, articles made of glass, crystal, porcelain, ceramics, musical instruments, books published before 1945, etc.) may be exported from Azerbaijan on permission of the Ministry of Culture of the Azerbaijan Republic and payment of custom duty in the amount of 100% of established commission cost. List of abovesaid cultural values is developed and will be submitted to the State Custom Committee by the Ministry of Culture of the Azerbaijan Republic. 6.6 Besides ex-factory volume of fuel on each transport means, additional 20 litres of fuel and lubricants may be taken from the country.

6.7 Procedure of transportation of foreign currency through the customhouses of the Azerbaijan Republic is governed by existing legislation of the Azerbaijan Republic.

7. Commodities forbidden to be brought to the Azerbaijan Republic by physical persons and received through the international post:

Various kinds of rifled guns, ammunition (except those for hunting guns), all articles of military character, explosives, military technique;
radioactive substances;
narcotic and psychotropic substances, accessories for their use;
materials advertising immorality, violence, terrorism;
materials reflecting technology of production of narcotic, psychotropic, poisonous, explosive substances, military arms and ammunition.

8. Commodities and first priority food products forbidden for export and shipment by the international post from the Azerbaijan Republic by physical persons:

live animals (except dogs, cats and birds kept in cases);

valuable kinds of timber (walnut, chestnut, lime-tree, oak, beech, argon-tree) and articles made of them;

meat;

corn, flour;

milk and dairy products;

all kinds of arms, ammunition, any military articles, explosives, military technique;

radioactive substances;

narcotic and psychotropic substances, accessories for their use;

materials advertising immorality, violence, terrorism;

materials reflecting technology of production of narcotic, psychotropic, poisonous, explosive substances, military arms and ammunition.

facilities of special confidential communication, their ciphers and operation manuals;

information systems, documents and archives on current investigation activity of Ministries of Defence, National Security and Internal Affairs;

noble metals and precious stones in the form of raw materials;

rare plants included into the Red Book of the Azerbaijan Republic, deer and roe horns;

raw materials and products of strategic character.

Supplement No 2

Approved by Decree of the Cabinet of
Ministers of the Azerbaijan Republic
No 184 dated 19 August, 1995

Limits on commodities imported to the territory of the Azerbaijan Republic by physical persons duty free (including international postal shipments) established at relative prices, and rates of custom duties applied to each unit of measurement for commodities imported in excess of specified limits

Nos.	Name of commodity	Measure-ment unit	Relative price (in USD)	Limit on commodities imported by physical persons duty free	Rates of custom duties applied to each unit of measurement for commodities imported in excess of specified limits (in US dollars, relative)¹
1	2	3	4	5	6
1.	Alcohol and alcoholic drinks	litre	3,0	5 litres	1,5
2.	Soft drinks	litre	0,6	5 litres	0,2
3.	Tobacco goods	package	0,5	50 packages (1000 pcs)	0,1
4.	Fruit, walnuts and hazel-nuts, citric plants (of each kind)	kg	0,5	10 kg	0,15
5.	Instant coffee	kg	15,0	1 kg	2,0
6.	Coffee-beans	kg	1,5	1 kg	0,5
7.	Fruit juices	litre	0,6	5 litres	0,06
8.	Beer	litre	1,0	5 litres	0,5
9.	Chewing-gum	package	1,0	10 packages (1000 pcs)	0,1
10.	Cotton fabric	metre	0,6	60,0 metres	0,2
11.	Jeans fabric	metre	1,2	30,0 metres	0,2
12.	Fabric with nap	metre	1,5	30,0 metres	0,2
13.	Woollen and half-woollen fabric	metre	2,0	50,0 metres	0,2
14.	Carpets	square metre	25,0	up to 24 square metres	10,0
15.	Floor covering (carpet-type)	square metre	3,0	up to 50 square metres	0,5
16.	Coats for men and women (except leather and fur coats)	pcs	100,0	4 pieces	15,0
17.	Raincoats for men and women	pcs	50,0	4 pieces	10,0
18.	Shirts (except shirts for children)	pcs	3,0	10 pieces	1,0
19.	Ladies' shirts	pcs	10,0	5 pieces	1,0
20.	Ladies' jackets	pcs	20,0	5 pieces	2,0
21.	Ladies' blouses	pcs	5,0	5 pieces	1,0
22.	Suits (except those for children)	pcs	5,0	5 pieces	10,0
23.	Trousers (except those for children)	pcs	10,0	10 pieces	2,0
24.	Jeans (except children' jeans)	pcs	12,0	5 pieces	2,0
25.	Leather coats and jackets	pcs	120,0	3 pieces	20,0
26.	Leather-imitation coats and jackets	pcs	20,0	3 pieces	2,0
27.	Fur coats and jackets	pcs	350,0	2 pieces	30,0
28.	Large woollen shawls	pcs	5,0	3 pieces	1,0
29.	Handbags, suit-cases and handbags-coolers made of leather imitation (of each kind)	pcs	10,0	2 pieces	1,0
30.	Shoes (except children's shoes, size over 39)	pairs	20,0	5 pairs	6,0
31.	Crystal articles	set	30,0	5 sets	3,0
32.	Electric appliances with crystal components (chandeliers)	pcs	50,0	3 pieces	5,0
33.	Equipment for bathrooms: Tub Basin Electrical and gas water heaters	set set set	150,0 120,0 100,0	1 set 1 set 1 set	15,0 10,0 10,0
34.	Computers, play computers	pcs	60,0	1 piece	5,0
35.	Personal computers (complete with printer)	pcs	600,0	1 piece	100,0
36.	Colour TV-sets, screen size up to 31 cm	pcs	150,0	1 piece	15,0
37.	Colour TV-sets, screen size over 31 cm	pcs	300,0	1 piece	30,0
38.	Video tape recorders (players)	pcs	150,0	1 piece	15,0
39.	Video tape recorders	pcs	200,0	1 piece	20,0
40.	Double cassette tape recorders	pcs	50,0	1 piece	10,0
41.	Single cassette tape recorders	pcs	30,0	1 piece	5,0
42.	Portable tape recorders (Dictaphones)	pcs	30,0	1 piece	5,0
43.	Portable radio	pcs	25,0	1 piece	5,0
44.	Tape recorders for cars	pcs	60,0	1 piece	10,0
45.	Radio sets for cars	pcs	20,0	1 piece	5,0
46.	Portable TV-sets	pcs	100,0	1 piece	15,0
47.	Musical centres	pcs	100,0	1 piece	10,0
48.	Recorders	pcs	50,0	1 piece	5,0
49.	Amplifiers	pcs	100,0	1 piece	10,0
50.	Video-camera	pcs	650,0	1 piece	50,0
51.	Video-cassettes	pcs	2,0	10 pieces	0,5
52.	Audio-cassettes	pcs	0,5	20 pieces	0,1
53.	Watches (mechanical)	pcs	25,0	2 pieces	2,0
54.	Watches (quartz and electronic)	pcs	10,0	3 pieces	1,0
55.	Wall and table clock	pcs	10,0	2 pieces	1,0
56.	Washing machine	pcs	150,0	1 piece	30,0
57.	Vacuum-cleaners (for cars)	pcs	10,0	1 piece	2,0
58.	Vacuum-cleaners (domestic)	pcs	60,0	1 piece	10,0
59.	Universal kitchen machines, electrical grinders, mixers and juicers (of each kind)	pcs	50,0	1 piece	10,0
60.	Coolers (refrigerators)	pcs	350,0	1 piece	50,0
61.	Air conditioners	pcs	300,0	1 piece	50,0
62.	Furniture: living-room bedroom hall (soft furniture) kitchen	set set set set	600,0 150,0 150,0 200,0	1 set 1 set 1 set 1 set	50,0 40,0 30,0 20,0
63.	Wall-paper	roll	10,0	30 rolls	1,0
64.	Face tiles for walls and floors	square metre	10,0	50 square metres	2,0
65.	Tea-leaves	kg	3,0	3 kg	2,0
66.	Chocolate and chocolate sweets	kg	3,0	10 kg	0,3
67.	Caramel sweets	kg	2,0	10 kg	0,2
68.	Biscuits, pastry, wafers	kg	1,0	10 kg	0,05
69.	Ice-cream	kg	4,0	5 kg	0,5
70.	Tyres, cameras for cars	pcs	30,0	5 pieces	5,0
71.	Diamonds	carat	1500,0	2 carat	150,0
72.	Noble metals, articles made of them and their parts	gramme	10,0	100 grammes	1,0

Note: If commodities indicated in the present Supplement, within the limits of quotas established by paragraph 2.1 of «Provisional regulations on transportation by physical persons through the Custom of the Azerbaijan Republic of commodities not intended for productive or commercial activity, five times exceed the limit of volume permitted for duty free import by physical persons, then procedure of transportation of said commodities through the customhouses is subject to decrees of the Cabinet of Ministers of the Azerbaijan Republic No 90 dated 24.04.95 «About rates of custom duties on export and import operations in the Azerbaijan Republic» and No 76 dated 06.04.95 «About list of commodities, exempted from value added tax, imported to the territory of the Azerbaijan Republic, produced outside countries — CIS members».

Whenever amount of any imported commodity of one and the same kind, not specified in the present Supplement, exceeds 50 pcs, then procedure of transportation of said commodities through the customhouses is subject to decrees of the Cabinet of Ministers of the Azerbaijan Republic No 90 dated 24.04.95 «About rates of custom duties on export and import operations in the Azerbaijan Republic» and No 76 dated 06.04.95 «About list of commodities, exempted from value added tax, imported to the territory of the Azerbaijan Republic, produced outside countries — CIS members».

Import of metals and metal structures, construction materials (bricks, stones, cement, timber and timber articles) included into the list of commodities of strategic character not specified in the present Supplement by physical persons is forbidden.

Supplement No 3

Approved by Decree of the Cabinet
of Ministers of the Azerbaijan Republic
No 184 dated 19 August, 1995

LIST

of commodities brought in (taken out) for temporary use by physical persons through the custom points of the Azerbaijan Republic without payment of custom duty Clothes and other personal belongings

Jewellery for personal use

Photographic apparatus and cameras together with tape and accessories as required

Portable projectors for slides and cinema projectors, together with slides and tape, as required

Video-cameras and portable video tape recorders, together with tape, as required

Radio equipment for reproduction of sound-on-disk

Portable sound-recording and sound-reproducing apparatus (including dictating machines), together with tape

Portable radios

Portable TV-sets

Portable typewriters

Portable calculators

Portable computers

Binoculars

Sport accessories, tents and other tourist equipment, fishing tackles, alpinist gear; equipment for submarine swimming together with sport guns, bicycles, tennis rackets

Portable dialysis apparatus and analogous medicinal equipment, and also materials used to make them

¹ Custom duty is to be paid by physical persons in manats at exchange rate for US dollar established by National Bank of the Azerbaijan Republic on a day of payment.