2. Full release from payment of customs duties and taxes established by the legislation of temporary imported (exported) goods

2.1 Imported (exported) goods (excluding goods, temporary import of which is not admitted) when establishing the period of import (export) up to 1 year by customs bodies and when submitting the obligation about returning (return export) of goods after expiration of fixed term are fully released from customs duties and taxes in the following cases:

2.1.1 when temporary importing goods to customs territory (exporting from customs territory) of the Azerbaijan Republic (other states) by representative (branch) offices of foreign legal entities, operating according to current legislation at the territory of the Azerbaijan Republic (representative (branch) offices of legal entities of the Azerbaijan Republic at the territory of foreign states) for own use and arrangement of its activity provided that such goods will not be used for deriving of income and transferred to another persons for temporary use;

2.1.2 when importing goods by foreign legal and physical entities (exporting by legal and physical entities of the Azerbaijan Republic) for carrying out of specific works according to concluded contracts;

2.1.3 when temporary importing (exporting) goods only for demonstration at fairs, exhibitions, international symposiums and other such events (excluding exhibitions organized for commercial activity and envisaging production or sale of the goods) and also for use in organization of specified events;

2.1.4 when importing (exporting) goods for carrying out of research works in educational and research-educational centers provided that such goods will not be used for deriving of income and transferred to another persons for temporary use;

2.1.5 when importing goods for temporary transfer to state bodies and organizations of the Azerbaijan Republic on condition of gratuitous use for liquidation of consequences of natural calamities and accidents, when importing to the territory of foreign states for the like purposes;

2.1.6 when importing (exporting) containers for loading of goods and spare parts for their repair;

2.1.7 when importing (exporting) tare (not disposable) envisaged for packing of the goods;

2.1.8 when importing (exporting) samples (not more than two pieces) for demonstration and obtaining of orders with the purpose of deriving the income, on condition of non-alienation from legal and physical persons;

2.1.9 when temporary importing (exporting) goods for demonstration in limited amount and advertising materials (catalogues, price-lists and commercial prospects) not envisaged for sale, if these materials are imported (exported) for one recipient in one piece or their general weight not exceeds one kilogram;

2.1.10 when temporary importing advertising films (in limited amount), stipulated for demonstration of properties of the goods if further sale of this films is not envisaged;

2.1.11 when temporary importing (exporting) goods for carrying out of tests and demonstration of properties and characteristics, if such use will not be resulted in deriving of income;

2.1.12 when importing (exporting) medical equipment and accessories gratuitously transferred for temporary use by medical institutions and being the property of legal and physical entities;

2.1.13 when temporary importing goods envisaged for sport competitions and training if further sale of this goods is not stipulated;

2.1.14 when temporary importing (exporting) special clothes, musical instruments, stage equipment and other requisites, stipulated for theater and circus performances, concerts and other like events;

2.1.15 when temporary importing (exporting) animals for training, domestication, reproduction, veterinary treatment, tourism, test, use in rescue operations, carrying out of other special events and other like measures;

2.1.16 when temporary importing (exporting) cinema- and video-films, photos for demonstration at photo- and cinema competitions (if such use will not be resulted in deriving of income).