Cabinet of Ministers of the
Azerbaijan Republic
Decree No 90
About rates of custom tax on export
and import operations
in the Azerbaijan Republic
Baku, 24 April, 1995
With the objective of regulation of export and import
operations in the Azerbaijan Republic using customs mechanism and in order to fulfil
demands of domestic market the Cabinet of Ministers of the Azerbaijan Republic decides:
1. To approve and to use beginning from the 1st of May,
1995 «Temporary Regulation on export custom tax», «List of groups of commodities
subject to export custom tax when being exported from the territory of the Azerbaijan
Republic and rates of export custom tax», «Temporary Regulation on import custom tax»,
«List of groups of commodities subject to import custom tax when being imported to the
territory of the Azerbaijan Republic and rates of import custom tax», «Instruction on
payments for rendered custom services», «Tariffs of payments for rendered custom
services» (enclosed) presented by the State Customs Committee of the Azerbaijan Republic
and agreed with the interested organisations.
2. To state that the following are exempted from custom tax:
as per export:
2.1. Commodities exported with the objective of fulfilment of state
needs (including exchange of commodities /barter operations/) in accordance with Decree
(order) of the Cabinet of Ministers or Protocol decision about exemption from custom tax
issued by the State Commission of control over foreign-economic relations in the
Azerbaijan Republic;
2.2. Commodities exported on mutual agreement, under the
intergovernmental agreements approved by respective decrees or orders of the Cabinet of
Ministers;
2.3. Ready products brought to the Azerbaijan Republic for processing
and subsequent export;
2.4. Raw materials delivered by the customer for production of ready
commodities and semi-finished products;
2.5. Commodities delivered on compensation and cooperation basis;
2.6. Reexport operations as per import:
2.7. Commodities, materials, technology or equipment delivered on
mutual agreement under the intergovernmental agreements approved by respective decrees or
orders of the Cabinet of Ministers;
2.8. Commodities of special use imported under the Protocol decision
about exemption from custom tax issued by the State Commission of control over
foreign-economic relations in the Azerbaijan Republic;
2.9. New technology, equipment, raw materials and materials for use in
production imported to the Republic in the form of contributions of foreign participants
into the Partnership fund of joint ventures and enterprises with 100 % foreign
investments, international companies and organisations;
2.10. Personal property brought to the Azerbaijan Republic by foreign
personnel of the enterprises with foreign investments for their own needs;
2.11. Commodities which have been brought to the Azerbaijan Republic
for a certain time period and in specified term shall be taken out, without any change, to
the country of their origin;
2.12. Commodities which have been brought to the Azerbaijan Republic
temporarily, for processing;
2.13. Raw materials (including alcohol and blending tea imported by the
enterprises of the Ministry of Agriculture), materials, auxiliary materials, spare parts
and equipment imported by the enterprises for production;
2.14. Imported humanitarian and technical aid, on condition that it
will be distributed free.
3. Custom export tax is paid in manats using exchange rates for foreign
currencies established by the National Bank of the Azerbaijan Republic.
4. If there exists agreement about free trade between the Government of
the Azerbaijan Republic and CIS countries and other foreign countries based on mutual
bilateral agreement export and import custom taxes shall not be paid.
5. To regard till the 31st of December, 1995 as most
favoured nations the countries listed in the Supplement to the present Decree under the
title: «List of most favoured nations in trade with the Azerbaijan Republic». Ministry
of Foreign Affairs shall notify said countries about this decision taken by the Azerbaijan
Republic unilaterally.
6. To indicate that in case if commodities imported to the Azerbaijan
Republic and specified in subparagraph 2.9 and 2.13 of the present Decree have been sold,
then within 10 days from the moment of sale custom tax should be paid.
Enterprises selling abovesaid commodities must notify customs
authorities about that, otherwise sanctions envisaged by the legislation should be
applied.
7. The State Customs Committee, Ministry of Finances and authorised
banks must provide complete and timely transfer of custom tax to the Republican budget.
To state that at request of authorised officials of the Customs of the
Azerbaijan Republic payers of custom taxes should present necessary documents concerning
specific export-import operation.
8. To authorise State Customs Committee, the Ministry of Foreign
Economic Relations and State Committee on Statistics to develop within 6 months and
present for approval of the Cabinet of Ministers «List of nomenclature codes of
commodities engaged in foreign economic activity, using Harmonised system».
9. To regard paragraph 2 of Decree of the Cabinet of Ministers of the
Azerbaijan Republic No 643 dated 31 December, 1993, No 335, dated 13 June, 1992 and No 252
dated 27 June, 1994 as null and void.
Acting Prime-Minister of the Azerbaijan Republic
F. GULIEV.
Becomes invalid.
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
Temporary regulation on export custom
tax
1. General
1.1. Before the Law about custom tariffs is accepted in
the Azerbaijan Republic all questions in connection with export custom taxes shall be
controlled by the present Regulation.
1.2. In accordance with the present Regulation all legal entities,
representations of foreign companies which have No status of legal entity, individual
(family) enterprises and persons involved in business activity without establishment of
legal entity, irrespective of form of property, subordinance and place of registration
shall pay export custom taxes on commodities exported from the territory of the Azerbaijan
Republic.
1.3. Export custom tax taken from commodities exported from the
territory of the Azerbaijan Republic is taken in percents from their custom cost, in
accordance with rates of export custom tax or with tariffs — ECU for weight (volume)
unit.
1.4. Export custom tax is paid in manats, in accordance with exchange
rates for foreign currencies established by National Bank of the Azerbaijan Republic on
the date of payment.
1.5. According to the present Regulation export custom taxes are taken
using different rates:
- as per commodities exported for hard currency based on agreements rates of export custom
taxes specified in the first column are applied;
- as per commodities exported based on barter (commodity exchange) agreements rates of
export custom taxes specified in the second column are applied.
1.6. As per commodities for which export custom tax was not paid or
deferment in payment confirmed by the bank guarantee was not provided said commodities
shall not pass the Customs.
2. Procedure of filling in the customs declaration when estimating
export custom tax
2.1. Sum of the export custom tax to be paid is
indicated in column 47 of the Customs Declaration and additional pages as follows:
2.1.1. In the first subcolumn of column 47 under the title «Kind»
code of payment of export custom tax is indicated: when paying in manats — 25.
2.1.2. In the second subcolumn of column 47 under the title «Basis of
estimation» the following is specified:
- custom tax in accordance with tariffs — ECU for weight (volume) of commodity (weight
of commodity without tare — net weight) is specified in column 38 of Customs
Declaration; when paying in manats — at a rate specified in column 42 and established by
the National Bank of the Azerbaijan Republic on the date of Declaration’ presentation to
the Customs (column 23 of the Customs Declaration — «Exchange rate of the currency»).
2.1.3. In the third subcolumn of the column under the title «Rate»
tax rates are specified according to the «List of groups of commodities subject to export
custom tax and rates of export custom tax».
2.1.4. In the fourth subcolumn of the column under the title «Sum»
the sum obtained as a result of multiplying figures indicated in the second and third
subcolumns of columns 47 and 23 of the Customs Declaration.
2.1.5. In the fifth subcolumn of the column under the title «Procedure
of payment» method of payment is specified:
- «ÁÍ» — bank transfer;
- «ÊÒ» — payment in cash to the customs;
- «ÃÁ» — granting deferment in tax payment confirmed by
the guarantee of the authorised bank.
2.16. In the column «B» under the title «Details of calculation» of
the Customs Declaration sum of paid tax, No and date of payment document are given.
2.2. Column 20 — «Terms of delivery».
2.2.1. In subcolumn 1 of the column «Terms of delivery» digital code
corresponding to the terms of delivery is specified.
2.2.2. In subcolumn 2 of this column abbreviations indicating terms of
delivery and term of arrival of currency profits in accordance with contractual terms are
specified, with indication of respective day, month, year. If it is impossible to indicate
precisely term of arrival of currency profits, with obligatory indication of month and
year, «00» shall be written instead of the first pair of figures indicating the day.
2.2.3. In subcolumn 3 of this column the code designating method of
settlements with the foreign partner is given:
- «1» — letter of credit;
- «2» — encashment;
- «3» — transfer.
When using mixed (complex) methods of settlement preferable method is
indicated.
2.2.4. In case of barter (commodity exchange) operations or operations
in national currency subcolumns 2 and 3 are not filled in.
2.3. In column 28 under the title «Financial and bank data»
requisites of the bank accomplishing settlements as per the export agreements in
accordance with information about opening the account, confirmed by the authorised bank
(with indication of ordinal number of each requisite separately and on the new line) and
number of the exporter’ account are indicated.
-
1 — code of the bank «ÎÊÏλ in accordance with the «General
classification of enterprises and organisations»
- 2 — complete and accurate name of the bank
- 3 — address of the bank, telephone number, telex or fax
- 4 — number of currency account of the exporter (if the contract is concluded in
manats, No of manat account shall be indicated). When accomplishing barter operations this
column is not filled in.
3. Procedure of payment of export custom tax
3.1. Export custom taxes should be paid before or at the
moment of acceptance of Customs Declarations by custom authorities. In other cases
procedure specified in paragraph 1.5 shall remain valid (to our opinion: it should be
paragraph 1.6) of the present Regulation.
3.2. To confirm payment of the export custom tax the «Person»
indicated in the column 9 must present the filled in Declaration with enclosed copy of
payment order with the stamp of bank confirming tax payment or its guarantee obligations.
3.3. If the enterprise and organisations exporting commodities from the
territory of the Azerbaijan Republic present guarantees of the authorised bank the custom
bodies might grant the deferment in payment of export custom tax for a period up to 60
days from the date of acceptance of Customs Declaration for consideration (including day
of payment).
3.4. Sum of export custom tax, paid in manats, is transferred to
deposit account of the Customs. The Customs checks arrival of money to the deposit account
through bank documents. Whenever the money fail to arrive to the deposit account of the
Customs within 2 months from the date of issue of the payment order the Customs
authorities shall take measures envisaged by the paragraph 4.2 of the present Regulation.
Sums of export custom tax arriving to the deposit account at least three times a month are
transferred to the profit account of the State budget of the Azerbaijan Republic, account
«Custom duties» (12th paragraph of section 8).
3.5. Customs authorities exercise control over the accuracy of
estimation of the export custom tax and its timely transfer to the Republican budget.
4. Responsibility of taxpayers
4.1. Taxpayers are responsible for the accuracy of
estimation of the export custom tax and its timely payment.
4.2. If information contained in the Customs Declaration led to
non-payment of the export custom tax or reduction of the sum of tax (wrong commodity code
has been specified, quantity of exported commodity, its cost or tax rate have been
diminished) then the Customs shall indisputably withdraw the total sum of export custom
tax as per hidden (underestimated) commodity and transfers it to the Republican budget.
4.3. In case if there was attempt to export the commodity through the
border under the false name (wrong commodity code) the persons (entities) presented
falsified Declaration shall be responsible in accordance with the existing legislation.
4.4. The persons responsible for non-payment of export custom tax in
full amount and within specified term shall be responsible within the limits of existing
legislation.
4.5. The Customs shall indisputably withdraw the sum of tax from legal
entities which have not paid the tax for the period of deferment and transfer it to the
budget. To withdraw the debt formed accounting for the penalty from the authorised bank
which had given the guarantee the Customs shall present the written obligation of the
payer and guarantee letter of the authorised bank to the National Bank of the Azerbaijan
Republic. In future deferment shall be granted to such persons willing to carry out export
of commodities.
4.6. Whenever legal entities fail to pay debts in export custom taxes
the Customs shall apply to respective authorities with request about suspension of foreign
economic operations of these persons and taking other measures envisaged in respective
laws of the Azerbaijan Republic, transfer to the budget in a full amount sums of export
custom duty.
Approved
by Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 dated 24 April, 1995
LIST
of export tax rates according to groups of commodities being exported
from the Azerbaijan Republic
Codes of commodities in foreign-economic activity |
Commodity name |
Export
tax rates (ECU per 1000 kg, or % of Customs cost) |
I |
II |
Group 3 |
03 |
Fish and crayfish, shell-fish and other
invertebrate inhabiting in water (except sprat), including: |
15% |
30% |
Group 5 |
05 |
products of animal origin not indicated
elsewhere |
15% |
22.5% |
of them: |
|
|
050400000 |
bellies, bladders, intestine (except
fish), whole and in parts |
5% |
10% |
051000000 |
ambergris, castoreum, schrot, givetta and
musk; gall, including dried one; glands and other products used in pharmacy, fresh,
refrigerated, frozen or processed in some other way for short-term storage |
100% |
150% |
Group 7 |
07032000 |
Garlic |
15% |
30% |
Group 8 |
0802 |
other nuts, fresh or dried, with or
without shell, hazel nuts |
25% |
50% |
0805 |
citrus's, fresh or dried |
25% |
50% |
Group 14 |
Group 15 |
15 |
fats and oils of animal and vegetable
origin; products of their decomposition; ready edible oils; waxes of animal and vegetable
origin |
25% |
50% |
including: |
|
|
1512 |
sunflower oil, cottonseed oil and
fractions thereof, refined and non-refined, however without change of chemical composition |
20% |
40% |
Group 16 |
16 |
products made of fish, crayfish and
shell-fish or other invertebrate inhabiting in water |
15% |
30% |
Group 22 |
220720000 |
denaturated ethyl alcohol |
80% |
100% |
Group 23 |
23 |
Remainders and wastes of food industry,
ready (formula) feed for animals |
20% |
40% |
2403 |
industrial processed tobacco and its
substituents; homogenised or restored tobacco extracts and essences |
5% |
10% |
Group 25 |
250100 |
salt (including table and denaturated
salt) and pure sodium chloride, in water solution or dehydrated |
3 ECU |
4.5 ECU |
250810000 |
bentonite |
5% |
10% |
2516 |
granite, porphyry, basalt, sandstone and
other stones used in sculpture and construction, roughly crushed or noncrushed, sawn or
not sawn or fabricated in some other way blocks or rectangles (including squares) or in
the form of boards |
14 ECU |
21 ECU |
2517 |
crushed rock, small river pebbles, gravel |
1.2 ECU |
1.69 ECU |
2518 |
dolomite-calcinated or non-calcinated,
roughly crushed dolomite, sawn or made in some other way blocks or rectangles (including
squares) in the form of boards; sintered dolomite (including tarred) |
2 ECU |
3 ECU |
2519 |
natural magnesium carbonate (magnesite),
melted magnesia, calcinated (sintered) magnesia with or without small admixtures of other
oxides added before sintering; other magnesium oxides with or without admixtures |
30 ECU |
45 ECU |
2523 |
portland cement, loamy cement, slag
cement, superphosphate cement and similar hydraulic cements, painted or not, ready or in
clinker form |
3 ECU |
39 ECU |
3001 |
shake venom |
60% |
80% |
3005 |
cotton wool, gauze, bandages and like |
30% |
60% |
4102 |
hides of sheep and lambs (fresh and
salted, dried, soaked in lime, scorched or preserved in some other way, however not
tanned, not parchmentized and not undergone further processing), with or without hair,
with or without horns, except those mentioned in Note 1© to this Group |
200 ECU |
400 ECU |
4103 |
other kinds of leather goods (fresh and
salted, dried soaked in lime, scorched or preserved in some other way, however not tanned,
not parchmentized and not undergone further processing), with or without hair, with or
without horns except those excluded in accordance with Note 1(b) or 1© to this Group |
100 ECU |
200 ECU |
4104, 4108 or 4109 |
leather produced as a result of processing
cattle hides or hides of horses’ family (rough leather) except that specified in
positions |
150 ECU |
300 ECU |
4105, 4108 and 4109 |
leather produced as a result of processing
sheep’ and lambs’ hides with hair removed, except that specified in positions |
200 ECU |
400 ECU |
4106, 4108 and 4109 |
leather produced as a result of processing
goats’ and kids’ hides with hair removed, except that specified in positions |
150 ECU |
300 ECU |
4107, 4108 and 4109 |
leather produced as a result of processing
other animals’ hides with hair removed, except that specified in positions |
150 ECU |
300 ECU |
4108 |
shammy leather (including that of
formaldehyde-oil tonnage) |
150 ECU |
300 ECU |
410900000 |
lacquer leather, natural and imitation
lacquer leather, metal-tanned leather |
100 ECU |
200 ECU |
411000000 |
shreds and other wastes of natural or
artificial leather, on the base of natural leather or leather fibres, unacceptable for
production of leather articles, leather in the form of powder, leather dust and flour |
20 ECU |
30 ECU |
411100000 |
artificial leather on the base of natural
leather or leather fibres in blocks, sheets or strips, in rolls or in the other form |
50 ECU |
100 ECU |
Group 50 |
500200000 |
raw silk (non-reeled-and-thrown) |
15% |
30% |
500600100 |
silk yarn |
10% |
20% |
5101 |
washed fine-fibre wool, not undergone
carding and combing |
70 ECU |
140 ECU |
510140 |
washed semi-fine wool, not undergone
carding and combing |
60 ECU |
120 ECU |
510141 |
washed semi-coarse wool, not undergone
carding and combing |
50 ECU |
100 ECU |
510142 |
washed coarse-fibre wool, not undergone
carding and combing |
40 ECU |
80 ECU |
510143 |
washed semi-coarse and coarse-fibre wool's
of lower grade (clog and clinker), not undergone carding and combing |
20 ECU |
40 ECU |
510144 |
unwashed wool of all grades, not undergone
carding and combing |
800 ECU |
1000 ECU |
5102 |
fine and coarse animals’ hair, not
undergone carding and combing |
1690 ECU |
2535 ECU |
5103 |
woollen wastes, wastes of fine or coarse
animals’ hair including spinning wastes, however except processed wool |
208 ECU |
312 ECU |
510400000 |
processed wool, processed fine or coarse
animals’ hair |
260 ECU |
390 ECU |
5105 |
wool and fine or coarse animals’ hair,
undergone combing or carding |
598 ECU |
897 ECU |
5106 |
woollen machine yarn, not skeined for
retail trade |
598 ECU |
897 ECU |
5107 |
combed woollen yarn, not skeined for
retail trade |
2080 ECU |
3120 ECU |
5108 |
machine or combed yarn made from fine
animals’ hair not skeined for retail trade |
2080 ECU |
3120 ECU |
Group 52 |
5202 |
cotton wastes |
20 ECU |
40 ECU |
Group 72 |
7204 |
scrap and wastes of ferrous metals, ingots
for remelting produced from scrap of ferrous metals |
30 ECU |
45 ECU |
7205 |
granules and powder of ferrous metals |
16 ECU |
24 ECU |
7401 |
matte, cemented copper (precipitation) |
150 ECU |
300 ECU |
7404 |
copper wastes and scrap |
250 ECU |
500 ECU |
7410 |
foil (golden foil) of copper with or
without stamping design, with or without the base of paper, cardboard, plastics or similar
materials, thickness being (not accounting for the base) not more than 0.15 mm |
100 ECU |
200 ECU |
Group 82 |
|
|
|
82 |
instruments, knives made of base metals,
spoons, forks; parts thereof made of base metals |
5% |
7.5% |
Note:
1. Categories of export custom duties to be paid for commodities
are established only for nomenclature codes of commodities in connection with foreign
economic activity. Abbreviations for names of commodities are given only for convenience.
2. When estimating and applying export custom duties for natural gas
and other gaseous products 1150 cu.m of gas is taken as 1000 kg of product.
3. For commodities being exported within the limits of barter
(commodity exchange) operations tax rates given in the second column are applied.
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
Temporary regulation on import custom
tax
1. General
1.1. Before the Law about custom tariffs is accepted in
the Azerbaijan Republic all questions in connection with import custom taxes shall be
controlled by the present Regulation.
1.2. In accordance with the present Regulation all legal entities,
representations of foreign companies which have No status of legal entity, individual
(family) enterprises and persons involved in business activity without establishment of
legal entity, irrespective of form of property, subordinance and place of registration
shall pay import custom taxes on commodities imported to the territory of the Azerbaijan
Republic (including luggage accompanied or in unaccompanied be people and also post
parcels).
1.3. Import custom tax taken from commodities imported to the territory
of the Azerbaijan Republic is taken in percents from their custom cost, in accordance with
rates of import custom tax or with tariffs — ECU for weight (volume) unit.
1.4. Import custom tax is paid in manats, in accordance with exchange
rates for foreign currencies established by National Bank of the Azerbaijan Republic on
the date of acceptance of Customs Declaration for consideration by Custom authorities.
1.5. Import custom taxes are paid before the acceptance of Customs
Declaration.
1.6. Whenever there is property (material) security or guarantee of the
authorised bank Custom authorities might grant deferment in payment of import custom tax
for 30 days from the date of acceptance of Customs Declaration.
1.7. As per commodities for which import custom tax was not paid or
deferment in payment confirmed by the bank guarantee was not provided such commodities
shall not pass the Customs.
1.8. To state that commodities imported to the Azerbaijan Republic must
be declared within 36 hours and pass through the Customs.
2. Procedure of filling in the customs declaration when estimating
import custom tax
2.1. Sum of the import custom tax to be paid is
indicated in column 47 of the Customs Declaration and additional pages as follows:
2.2. In the first subcolumn of column 47 under the title «Kind» code
of payment of import custom tax is indicated:
- when paying in manats — 20.
2.3. In the second subcolumn of column 47 under the title «Basis of
estimation» cost of commodity is specified:
- when paying in manats — at a rate specified in column 42 and established by the
National Bank of the Azerbaijan Republic on the date of Declaration’ presentation to the
Customs (column 23 of the Customs Declaration — «Exchange rate of the currency»).
2.4. In the third subcolumn of the column under the title «Rate» tax
rates are specified according to the rates of import custom tax.
2.5. In the fourth subcolumn of the column under the title «Sum» the
sum obtained as a result of multiplying figures indicated in the second and third
subcolumns of column 47.
2.6. In the fifth subcolumn of the column under the title «Procedure
of payment» method of payment is specified:
- «ÁÍ» — bank transfer;
- «ÊÒ» — payment in cash to the customs;
- «ÃÁ» — granting deferment in tax payment confirmed by the guarantee of the
authorised bank. In such cases in the column 48 of Customs Declaration under the title
«Deferment of payment» final date of deferment shall be specified;
-
«ÒÇ» — deferment in payment based on property (material) security. In such
cases in the column 48 of Customs Declaration under the title «Deferment of payment»
final date of deferment shall be specified.
2.7. In the column «B» under the title «Details of calculation» of
the Customs Declaration sum of paid tax, No and date of payment document are given.
2.8. In column 16 of the Customs Declaration full name of the country
of commodity origin shall be specified.
3. Procedure of payment of import custom tax
3.1. To confirm the payment of custom tax one copy of
payment request with the stamp of the bank confirming payment shall be enclosed with the
Declaration.
3.1. Import custom taxes should be paid before or at the moment of
acceptance of Customs Declarations by custom authorities. In other cases procedure
specified in paragraph 1.5 shall remain valid (to our opinion: it should be paragraph 1.6)
of the present Regulation.
3.2. Sum of import custom tax, paid in manats, is transferred to
deposit account of the Customs. The Customs checks arrival of money to the deposit account
through bank documents. Whevener the money fail to arrive to the deposit account of the
Customs within 2 months from the date of issue of the payment order the Customs
authorities shall take measures envisaged by the paragraph 4.2 of the present Regulation.
Sums of import custom tax arriving to the deposit account at least three times a month are
transferred to the profit account of the State budget of the Azerbaijan Republic, account
«Custom duties» (14th paragraph of section 8).
3.3. In accordance with the present Regulation import custom taxes are
paid using different rates:
- as per commodities produced in countries which have bilateral agreements on most
favoured trade regime with the Azerbaijan Republic (based on the Certificate of origin)
minimum rates indicated in the first subcolumn of the column «import custom tax» are
applied;
- as per commodities produced in countries which have No bilateral agreements on most
favoured trade regime with the Azerbaijan Republic (based on the Certificate of origin)
rates indicated in the second subcolumn of the column «import custom tax» are applied.
4. Responsibility of taxpayers
4.1. Taxpayers are responsible for the accuracy of
estimation of the import custom tax and its timely payment.
4.2. If information contained in the Customs Declaration led to
non-payment of the import custom tax or reduction of the sum of tax (wrong commodity code
has been specified, quantity of imported commodity, its cost or tax rate have been
diminished) then the Customs shall indisputably withdraw the total sum of import custom
tax as per hidden (underestimated) commodity and transfer it to the Republican budget.
4.3. In case if there was attempt to import the commodity through the
border under the false name (wrong commodity code) the persons (entities) presented
falsified Declaration shall be responsible in accordance with the existing legislation.
4.4. The persons responsible for non-payment of import custom tax in
full amount and within specified term shall be responsible within the limits of existing
legislation.
4.5. The Customs shall indisputably withdraw from the persons
(entities) which have not paid the tax for the period of deferment the total sum of tax
and transfer it to the budget. If said deferment was granted based on property (material)
security then Customs authorities transfer this property to the State as compensation of
the debt. To withdraw the debt from the authorised bank — guarantor, the Customs shall
present the written obligation of the payer and guarantee letter of the authorised bank to
the National Bank of the Azerbaijan Republic. In future deferment shall not be granted to
such legal entities importing commodities.
4.6. Whenever legal entities fail to pay debts in import custom taxes
in time the Customs shall apply to respective authorities with request about suspension of
foreign economic operations of these persons and taking other measures envisaged in
respective laws of the Azerbaijan Republic, transfer to the budget in a full amount sums
of import custom duty.
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
LIST
of import tax rates according to groups of commodities being imported
to the Azerbaijan Republic
Codes of
commodities in foreign-economic activity |
Commodity
name |
Tax rate (in
percents or in ECU) |
1 |
2 |
Group 1 |
01 |
livestock |
tax free |
Group 2 |
02 |
meat and meat products |
tax free |
Group 3 |
03 |
fish and crayfish, shell-fish and other
invertebrate inhabiting in water |
15 |
30 |
030510000 |
fish flour |
tax free |
Group 4 |
04 |
milk and milk products; chicken eggs;
natural honey, food of animal origin (not indicated elsewhere) |
tax free |
051000000 |
ambergris, castoreum, gland |
tax free |
005111000 |
products specified under position |
tax free |
Group 6 |
06 |
trees (saplings) and other plants; bulbs,
roots and other parts of such plants; cut flowers and decorative plants |
tax free |
0701, 0703 |
potatos, onions |
tax free |
0704 |
cabbage |
35 |
70 |
Group 13 |
13 |
lacquers, gum, resins and other juices and
concentrates of vegetable origin |
tax free |
Group 14 |
14 |
vegetable materials for production of
wicker articles; not indicated elsewhere products of vegetable origin |
10 |
20 |
140420000 |
cotton lint |
5 |
10 |
Group 15 |
15 |
fats and oils of animal and vegetable
origin, products of their decomposition, ready edible oils; waxes of animal and vegetable
origin |
tax free |
Group 16 |
16 |
products made of meat, fish and crayfish,
shell-fish and other invertebrate inhabiting in water |
15 |
30 |
Group 17 |
17 |
sugar and products made of sugar |
3 |
6 |
1701-170199900 |
sugar of all grades and granulated sugar |
tax free |
1704-170490990 |
confectionery, chewing-gum |
15 |
30 |
Group 18 |
18 |
cacao and products made thereof |
5 |
10 |
180631000 |
products specified under commodity
position |
10 |
20 |
180632 |
products specified under commodity
position |
10 |
20 |
Group 19 |
19 |
products made of wheat, flour, starch and
milk; confectionery products made of flour |
3 |
6 |
190110000 |
baby-feed, packaged for retail trade |
tax free |
1905 |
bread and bread products, confectionery
products made of flour; cakes, biscuits etc. |
5 |
10 |
20 |
products made of vegetable, fruit, nuts,
hazel-nuts or other parts of plants |
10 |
20 |
21 |
various (mixed) food stuff |
5 |
10 |
210230000 |
baking powder |
tax free |
210420000 |
homogenized mixtures of food products |
tax free |
2106 |
food products not indicated elsewhere |
tax free |
210690100 |
processed cheese |
5 |
10 |
220110000 |
mineral and soda-water |
5 |
10 |
| |
|
per 1 litre |
2202 |
waters including mineral, aerated water,
with sugar, soft drinks with aromatic additives etc., except fruit and vegetable juices
(other than commodities specified under position 2009) |
0.20 ECU |
0.4 ECU |
| |
|
per 1 litre |
220410 |
sparkling wines |
1.3
ECU |
2.6 ECU |
| |
|
per 1 litre |
2205 |
vermouths and other natural grape wines
with addition of herb or aromatic extracts |
0.5
ECU |
1.0 ECU |
| |
|
per 1 litre |
220710000 |
non-denaturated ethyl alcohol (raw) with
less than 80% alcohol content |
4.0
ECU |
8.0 ECU |
| |
|
per 1 litre |
220720000 |
non-denaturated ethyl alcohol and other
alcohol's |
2.0
ECU |
4.0 ECU |
| |
|
per 1 litre |
2208 |
ethyl alcohol with less than 80% alcohol
content; strong alcoholic drinks; liqueurs and other alcoholic drinks; intermediate
products containing alcohol for preparation of drinks |
2.0 ECU |
4.0 ECU |
| |
|
per 1 litre |
220890310 |
vodka |
1.0 ECU |
2.0 ECU |
Group 23 |
23 |
remainders and wastes of food, ready
(formula) feed for animals |
tax tree |
Group 24 |
| |
|
per 1000 pcs |
24 |
tobacco goods and industrial tobacco
substitutes |
3.0 ECU |
6.0 ECU |
2401 |
unprocessed tobacco |
10 |
20 |
Group 25 |
25 |
salt, sulphur, soil and stones, stucco,
lime and cement |
tax free |
Group 26 |
26 |
ore, cinder and ash |
tax tree |
Group 27 |
27 |
mineral fuels, oil and products of oil
refining, bituminous elements, mineral wax |
tax tree |
Group 28 |
28 |
products of inorganic chemistry |
tax tree |
Group 29 |
29 |
compounds of organic chemistry |
tax tree |
Group 30 |
30 |
products of pharmacy |
tax tree |
Group 31 |
31 |
fertilisers |
tax tree |
Group 32 |
32 |
tanning agents and paints, lacquers,
tannins and their derivatives, various mastics, compound (printing) ink |
tax tree |
330300 |
perfumes and toilet water |
10 |
20 |
3304 |
cosmetics |
5 |
10 |
34 |
soap, surfactants, detergents, greases,
natural and artificial wax, cleaning and polishing pastes, candles and similar materials,
pastes for modelling, plasticine, wax and gypsum-based compositions for dentistry |
tax tree |
3402 |
surfactants (except soap), surfactants and
detergents (including auxiliary washing agents), cleaning agents with or without soap in
their composition (except commodities specified under position 3401) |
15 |
30 |
Group 35 |
35 |
protein elements, starches, glues
(ferments) |
tax tree |
Group 37 |
37 |
photo and film materials |
tax tree |
Group 38 |
38 |
other chemical products |
tax tree |
Group 39 |
39 |
plastic materials and articles made
thereof |
tax tree |
3923-392329900 |
plastic articles for packaging and
transportation of commodities |
5 |
10 |
Group 45 |
45 |
cork and articles made thereof |
tax tree |
Group 46 |
46 |
articles made of straw, alpha and other
materials used for weaving, wicker baskets and other articles |
10 |
20 |
Group 47 |
47 |
paper-making stock of wood and other
fibrous materials of vegetable origin, paper and cardboard wastes |
tax tree |
Group 48 |
48 |
paper, cardboard and articles made thereof |
tax tree |
480240 |
wallpaper |
5 |
10 |
Group 49 |
49 |
published books, newspapers, other printed
matter, manuscripts, texts and plans typed on the type-writers |
tax tree |
5007-500720 |
fabrics made of natural silk and its
cuttings |
25 |
50 |
Group 56 |
56 |
processed cotton (cotton wool), felt and
non-woven materials, special yarn, ropes and cords |
1 |
2 |
Group 57 |
57 |
carpets and other woven counterpanes |
50 |
100 |
Group 58 |
58 |
special fabrics, fabrics with nap, lace,
tapestry, decorative fabrics, embroideries |
5 |
10 |
Group 59 |
59 |
textile materials, impregnated and newly
filled woven materials, technical articles made thereof |
2 |
4 |
5904 |
linoleum |
5 |
10 |
5905 |
wallpaper made of textile material |
10 |
20 |
Group 60 |
60 |
tricot fabrics woven manually and using
looms |
5 |
10 |
6107 |
tricot underwear for men and boys,
pyjamas, dressing gowns and other articles |
tax tree |
6108 |
tricot underwear for ladies and girls,
pyjamas, dressing gowns and other articles |
tax tree |
6111 |
children clothes and accessories |
tax tree |
6115 |
tights, stockings, socks and similar
articles, including elastic socks for ill people and shoes without sole |
tax tree |
Group 62 |
62 |
clothes made of woven fabric and
accessories (except tricot articles) |
5 |
10 |
6207 |
underwear for men |
tax tree |
6208 |
underwear for ladies |
tax tree |
6209 |
underwear for children and accessories |
tax tree |
6305; 630720000 |
commodities specified under commodity
positions |
tax free |
Group 64 |
64 |
shoes, gaiters and similar articles, their
elements |
5 |
10 |
6406 |
shoes elements… |
tax tree |
Group 65 |
65 |
hats and their elements |
5 |
10 |
Group 66 |
66 |
umbrellas, sticks and crutches, cane,
whips and parts thereof |
5 |
10 |
Group 67 |
67 |
processed birds’ feather and fluff,
articles made thereof; artificial flowers; articles made of human hair |
10 |
20 |
Group 68 |
68 |
articles made of stone, gypsum, cement,
asbestos, mica and similar materials |
tax tree |
6901-6908 |
commodities specified under positions |
tax tree |
7010 |
large bottles, jugs, jars, potts, ampoules
for packaging, storing, and transportation of goods; glass jars for preserved food;
stoppers, leads and other articles made of glass |
tax tree |
701510000 |
correction glasses for spectacles |
tax tree |
7017 |
glass bottles for laboratories, hygienic
or pharmaceutical, graduated or non-graduated, calibrated or non-calibrated |
tax free |
Group 71 |
71 |
natural or cultivated pearls, precious
stones, noble (precious) metal, plated precious metals, various beads and coins |
tax free |
7117 |
bijoux |
50 |
100 |
Group 72 |
72 |
ferrous metal |
tax tree |
Group 73 |
73 |
articles made of ferrous metal |
2 |
4 |
731210910, 731600000 |
non-enamelled, enamelled, various… |
tax free |
Group 74 |
74 |
copper and copper articles |
tax tree |
Group 83 |
83 |
other articles made of ordinary metals not
indicated elsewhere |
5 |
10 |
Group 84 |
84 |
nuclear reactors, boilers, equipment and
mechanical instruments, their parts |
tax tree |
841451900 |
electric coolers |
20 |
40 |
841510000, 841581900, 841582900 |
air conditioners |
25 |
50 |
84182110- 84829000 |
domestic refrigerators |
25 |
50 |
841829000 |
pocket and table microcalculators (except
12-16 digit calculators) |
10 |
20 |
8471- 8471999000 |
automatic devices for processing of
information and their blocks, magnetic and optical calculators, devices for convertation
of information in coded form and its processing |
10 |
20 |
8509 |
electromechanical domestic appliances |
20 |
40 |
851610190 |
electrical water heaters |
10 |
20 |
851710000 |
electronic button telephones (except those
with number determination, automatic answering system and other services) |
20 |
40 |
853939900 |
luminescent lamps |
20 |
40 |
8520 |
tape recorders and sound recording devices
including those with sound and without sound |
25 |
50 |
8521 |
video apparatus sound recording and sound
producing |
25 |
50 |
8524 |
records for sound recording, tape and
other carriers |
25 |
50 |
8528 |
TV receivers |
15 |
30 |
854211870-854211870-854290000 |
electronic-integral schemes and
micro-schemes |
5 |
10 |
Group 86 |
86 |
locomotives and railroad cars, trams,
their parts and accessories, constructions for railroad and tram ways, parts thereof |
tax free |
| |
|
per 1 cu.cm of engine volume |
8703 |
automobiles |
0.3 ECU |
0.6 ECU |
87030000 |
ambulances and automobiles for disabled
people |
tax free |
93 |
armaments and ammunition, their parts and
accessories |
tax free |
Group 94 |
94 |
furniture, bedroom accessories,
mattresses, their bases, cushions for sofas and like; lamps and their parts not indicated
elsewhere; illumination tabloids and similar articles, engineering constructions for
assemblage |
10 |
20 |
9402 |
furniture for dentists’ rooms, surgeries
and vet’s facilities |
tax tree |
Group 95 |
95 |
toys, games and sports’ accessories;
their parts and accessories |
tax tree |
Group 96 |
96 |
various ready articles |
tax tree |
Group 97 |
97 |
art’ articles, collectors’ pieces and
antics |
tax tree |
*1 — in connection with commodities imported from countries which
have concluded bilateral agreements with the Azerbaijan Republic about most favourable
terms of trade
2 — in connection with commodities imported from countries which have
not concluded bilateral agreements with the Azerbaijan Republic about most favourable
terms of trade
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
INSTRUCTION
«On payments for rendered customs services»
1. To establish the following procedure and amounts of
payment for all legal entities, persons involved in business activity without formation of
legal entity, irrespective of the form of property, subordinance and place of registration
for accomplishment of custom formalities with commodities (property) imported to the
territory of the Azerbaijan Republic and exported from the territory of the Azerbaijan
Republic:
1.1. As per commodities imported and exported by the state enterprises
within the limits of barter transactions and transactions in nonconvertible currency (in
manats) payment in manats is done in the amount of 0,15 % (not less than 3-fold minimum
monthly wages) of the total custom cost of these commodities, if transaction is
accomplished in convertible currency then payment is done in the amount of 0,15 % in
manats at a rate established by the National Bank of the Azerbaijan Republic. In case of
transaction accomplished in convertible currency at the expense of currency resources of
the Republican budget the payment is done in the amount of 0,15 percent of the custom cost
of these commodities at a rate of manat relative to respective foreign currency
established by the National Bank of the Azerbaijan Republic.
1.2. As per the property imported and exported by the state enterprises
payment in manats is taken in the amount of 0,15 % (not less than 3-fold minimum monthly
wages) of the total custom cost of this property.
1.3. For accomplishment of custom formalities with the property
imported to the Azerbaijan Republic or exported from the Azerbaijan Republic by state
enterprises for a certain period of time, using one Customs Declaration, payment is done
in the amount of 3-fold minimum wages).
According to provisions of the paragraphs 1-1, 1-2, 1-3 of the present
Instruction custom cost of commodities imported to the territory of the Azerbaijan
Republic or exported from the territory of the Azerbaijan Republic is determined in
accordance with the Instruction «About filling in the Customs Declaration».
2. When bringing the products or property of the industrial
cooperatives, their unions, joint ventures, international companies and organisations,
public organisations, foreign companies to the territory of the Azerbaijan Republic and
when exporting them from the territory of the Azerbaijan Republic payment for
accomplishment of custom formalities is taken in the amount specified in paragraphs 2-1,
2-2, 2-3.
2.1. When bringing the property and commodities to the territory of the
Azerbaijan Republic at the expense of partnership fund payment for accomplishment of
custom formalities is taken in manats, in the amount of 0,25 % (however not less than
2-fold minimum wages).
2.2. When bringing commodities to the territory of the Azerbaijan
Republic or exporting them from the territory of the Azerbaijan Republic (barter
transactions, transactions in nonconvertible currency) payment for customs formalities is
taken in the amount of 0,25 % of the custom cost of imported or exported commodities (not
less than 4-fold minimum wages).
2.3. When bringing commodities to the territory of the Azerbaijan
Republic or exporting them from the territory of the Azerbaijan Republic (transactions in
convertible currency) payment for customs formalities is taken in the amount of 0,15 % of
the custom cost of imported or exported commodities at the exchange rate established by
National Bank of the Azerbaijan Republic (not less than 5 US dollars).
2.4. In case of transactions by way of «delivery of commodities and
property under direct productive connections» as per commodities imported to the
territory of the Azerbaijan Republic or exported from the territory of the Azerbaijan
Republic and also as per raw materials and semi-finished products (produced from raw
materials of the customer) exported for their processing and imported after processing
payment in the amount of 0,25 % of the custom cost (however not less than 4-fold minimum
wages) shall be done.
2.5. In case of consignation transactions (on consignation, commission
basis), irrespective of the country of receiver, including CIS countries, payment in
manats, at the exchange rate established by National Bank of the Azerbaijan Republic on
the date of payment, in the amount of 0,15 % of the custom cost (however not less than
3-fold minimum wages) shall be done.
2.6. Payment for customs formalities with commodities, equipment
imported to the territory of the Azerbaijan Republic or exported from the territory of the
Azerbaijan Republic as humanitarian aid shall not be taken.
2.7. For each additional page of the Customs Declaration payment in
manats, in the amount of 2-fold minimum wages is done, whenever transactions are
accomplished in convertible currency payment shall constitute 5 US dollars in manats at
the exchange rate established by National Bank of the Azerbaijan Republic. Whenever
transactions are accomplished in nonconvertible currency — manats (21, 31, 27 etc.) and
raw materials of the customer are used within the limits of direct productive connections
payment in the amount of 2-fold minimum wages shall be taken.
3. For each Transit Declaration 10 US dollars, and for each additional
page — 5 US dollars shall be taken in manats at the exchange rate established by
National Bank of the Azerbaijan Republic.
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
Tariffs of payment for rendered customs
services
Rendered services |
Cost of customs service |
| |
US dollars (conventional) |
| |
|
| |
|
APPROVED
By Decree of the Cabinet of Ministers
of the Azerbaijan Republic
No 90 Dated 24 April, 1995
LIST
of most favoured countries in trade with the Azerbaijan Republic
1. Russian Federation
2. Ukraine
3. Kazakhstan
4. Uzbekistan
5. Bielorussia
6. Georgia
7. Latvia
8. Lithuania
9. Estonia
10. Moldova
11. Turkmenistan
12. Kirghizstan
13. Tadjikistan
14. USA
15. Australia
16. Austria
17. Germany
18. Belgium
19. United Arab Emirates
20. Bulgaria
21. Great Britain
22. Brazil
23. Whitman
24. Denmark
25. Afghanistan
26. Jordan
27. Iran
28. Ireland
29. Sweden
30. Switzerland
31. Israel
32. Spain
33. Italy
34. Republic Korea
35. People’s Democratic Republic of Korea
36. Kuwait
37. Hungary
38. Egypt
39. Norway
40. Pakistan
41. Poland
42. Romania
43. Saudi Arabia
44. Singapore
45. Slovakia
46. Syria
47. Turkey
48. Finland
49. France
50. Chechia
51. People’s Republic of China
52. India
53. Holland
54. Japan
55. Greece
Head of Management
A. GADJIEV.
© AzerSoft
Non-official translation
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