Cabinet of Ministers of the Azerbaijan Republic

Decree No 76

About list commodities imported to the territory of the Azerbaijan Republic, produced outside the states-members of the commonwealth of independent

Baku, 6 April, 1995

Based on paragraph 3, Article 8 of the Law of the Azerbaijan Republic «About Value Added Tax» the Cabinet of Ministers of the Azerbaijan Republic decides:

1. To approve the list of commodities imported to the territory of the Azerbaijan Republic, produced outside the states-members of the Commonwealth of Independent States exempted from value added tax (enclosed).

2. To state that the following commodities are also exempted from value added tax:

alcohol for production needs of state wineries;
seeds, fodder and their concentrates, fertilisers and medicine preparations, machines and mechanisms;
spare parts of these machines brought by legal entities for use in agriculture independent on the form of property;
raw materials, materials, ready articles, equipment and spare parts imported by industrial and construction enterprises for their activity;
commodities and property for official use of diplomatic and equal representations in the Azerbaijan Republic and also for personal use by members of diplomatic and administration-technical personnel of these representations including members of their families living together with them;
currency, money and banknotes (except those used as numismatic values) and also se curities (shares, bonds, certificates, bills, etc.) that are legal payment means;
imported humanitarian and technical aid on condition of free distribution;
various technical means including auto-transport, transport means for disabled persons, medicines, medical equipment and also raw materials and parts for their production;
material values transferred to the state ownership as a result of confiscation, alienation and also as inheritance;
new technologies, equipment, raw materials and materials of productive character brought by foreign participants as their contribution to the partnership fund of joint ventures and enterprises with 100 % foreign investments, international organisations and companies established in the Azerbaijan Republic;
commodities brought to the Azerbaijan Republic for specific period which shall be taken away without any changes;
transit commodities;
commodities imported with the objective of re-export;
commodities imported for duty free shops;
the property imported to the Azerbaijan Republic by foreign personnel of the enterprises with foreign investments.

3. To authorise the Ministry of Finances, Main State Tax Inspection and State Custom Committee of the Azerbaijan Republic to prepare within 10 days and approve the Instruction on application of value added tax on commodities imported to the territory of the Azerbaijan Republic that have been produced outside the states-members of CIS.

4. To state that value added tax is withdrawn by the bodies of State Custom Committees of the Azerbaijan Republic and is transferred in full amount to the Republican budget.

5. The present Decree becomes valid from the 2^ndof February, 1995.

Acting Prime-Minister

F. GULIEV.

Becomes invalid.

Approved
by Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 76 dated 6 March, 1995

LIST
of commodities imported to the territory of the Azerbaijan Republic produced outside the states-members of the Commonwealth of Independent States exempted from value added tax

Group No. position	Name of commodity
Group 01	Livestock
Group 02	Meat and meat products
Group 03	Fish and crayfish, shell-fish and other invertebrate inhabiting in water
Group 04	Milk and milk products; chicken eggs; natural honey, food of animal origin (not indicated elsewhere)
0701; 0703	Potatoes and onions
Group 10	Wheat (grains)
Group 11	Flour and products of flour-and-cereals industry; yeast, starch; insulin, wheat
Group 12	Oily seeds and fruit; other seeds, fruit and grain; herbs and technical plants; hay (straw) and fodder
Group 15	Fats and oils of animal or vegetable origin, products of their decomposition, ready edible fat; waxes of animal and vegetable origin
1701- 170199900	Sugar and granulated sugar of all grades
190110000	Baby-feed, packaged for retail trade
190120000	Mixtures used in production of bread and bread products
Group 23	Wastes of food industry; ready feed (formula feed)
2501- 250100990	Salt; other
Group 26	Ores, cinders and ashes
270900	Crude oil
Group 28	Products of inorganic chemistry (except position 280120000)
Group 29	Compounds of organic chemistry
Group 30	Pharmaceutical goods
Group 31	Fertilisers
Group 34	Soap, surfactants of organic nature, detergents, greases, natural and artificial waxes, cleaning and polishing pastes, candles and similar materials, pastes for modelling, plasticine, wax and gypsum- based compositions for dentistry (except position 3402)
Group 35	Protein substances, starch, glues, yeast's (ferments)
Group 36	Explosive materials, pyrotechnics articles, matches, pyrophoric melts, some inflammable substances
Group 38	Other chemical products (except positions 3819, 3820)
Group 39	Plastic materials and articles made thereof (except positions 3923- 392329900; 392410000; 392520000-392590900)
4010	Plastic transporter strips
401130100	Tyres for civil aviation
4014	Hygienic and pharmaceutical articles
4015110001	Surgical gloves
Group 41	Raw leather (except fur) and tanned leather
Group 44	Wood and wooden articles, charcoal
Group 45	Cork and article made thereof
Group 47	Paper-making stock of wood or other fibrous materials of vegetable origin, paper and cardboard wastes
Group 48	Paper, cardboard and articles made thereof (except position 480240)
Group 49	Published books, newspapers, other printed matter
Group 54	Artificial fibres
Group 55	Chemical staple fibres
Group 56	Processed cotton (cotton wool), felt and non-woven materials, special cotton yarn, ropes and cords
6209	Children' clothes and accessories
6406	Shoes' elements
Group 69	Ceramic articles (except positions 6901-6908)
7010	Large bottles, jugs, jars, potts, ampoules, clay jar, other glass jars for packaging storing and transportation of goods; bottles and jars for preserved food; stoppers, leads and other articles made of glass
701510000	Correction glasses for spectacles
7017	Glass bottles for laboratories, hygienic of pharmaceutical, graduated or non-graduated, calibrated or non-calibrated bottles
Group 72	Ferrous metals
Group 73	Articles made of ferrous metals
Group 74	Copper and copper articles
Group 75	Nickel and nickel articles
Group 76	Aluminium and aluminium articles
Group 78	Lead and lead articles
Group 79	Zinc and zinc articles
Group 80	Tin and tin articles
Group 81	Other metals, cermet material and articles made thereof
Group 82	Instruments made of ordinary metals: knives, spoons, forks, their parts made of ordinary metals
Group 84	Nuclear reactors, boilers, equipment and mechanical instruments, their parts (except positions 841451900, 841510000, 841581900, 841582900, 841821100-841829000)
Group 85	Electrical machines and equipment, their parts; sound-recording and sound-reproducing equipment; apparatus for recording of TV image and sound, their parts and accessories
Group 86	Locomotives and railroad cars, trams, their parts and accessories. Structures for railroad and tram ways, parts thereof
Group 86	Surface transport means (except railroad transport and trams), parts thereof and equipment (except position 8703)
Group 88	Flying apparatus, cosmic apparatus, parts thereof
Group 89	Ships, boats and other vessels
Group 90	Devices and instruments used in medicine
Group 92	Musical instruments, their parts and accessories
Group 93	Armaments and ammunition, their parts and accessories
Group 95	Toys, games and sport' accessories; their parts and accessories
Group 97	Art' articles, collectors' pieces and antics
Group 97	Art' articles, collectors' pieces and antics

Cabinet of Ministers of the Azerbaijan Republic

About changes in the Decree of the Cabinet of Ministers of the Azerbaijan Republic No 76 dated 6 April, 1995 «List of commodities imported to the territory of the Azerbaijan Republic, produced outside countries — CIS members, and exempted from value added tax»

Decree No 233

Baku, 27 October, 1995

Cabinet of Ministers of the Azerbaijan Republic takes decision:

1. To exclude commodities specified in the Supplement to the present Decree from the «List of commodities imported to the territory of the Azerbaijan Republic, produced outside countries — CIS members, and exempted from value added tax» approved by the Cabinet of Ministers of the Azerbaijan Republic dated 6 April, 1995, No 76.

2. Paragraph (1) of the present Decree will be applicable to contracts registered after Decree becomes valid.

3. The present Decree becomes valid from the date of its signing.

Prime-minister

F. GULIYEV

Supplement
to Decree of the Cabinet of Ministers
of the Azerbaijan Republic No 233
dated 27 October, 1995

Group 01	Live cattle
Group 02	Meat and meat products
Group 03	Fish, crayfish, shell-fish, other aquatic organisms, invertebrate
Group 04	Milk and dairy products; eggs; natural honey, food products of animal origin
0701; 0703	Potatoes and onions
Group 10	Wheat and grains
Group 11	Flour and grouts; yeast; starch; insulin, wheat nuclei
Group 12	Oily seeds and fruit; other seeds, fruit and feed for birds; medicinal plants and technical plants; straw and fodder
Group 15	Fats, butter and vegetable oil; products of their decomposition; ready edible fats; wax of animal and vegetable origin
1701- 170199900	All kinds of sugar and granulated sugar
190120000	Mixtures used in production of bread and bread products
Group 23	Remaining wastes from production of spices; ready (formula) fodder
2501100990	Salt; other

Head of Administration Office

A. GADZHIYEV