Cabinet of Ministers of the Azerbaijan Republic Decree No 25 On introduction of changes and amendments to Decree of Cabinet of Ministers of the Azerbaijan Republic «On rates of customs duties for export-import operations in the Azerbaijan Republic»

Cabinet of Ministers of the Azerbaijan Republic

Decree No 25

On introduction of changes and amendments to Decree of Cabinet of Ministers of the Azerbaijan Republic «On rates of customs duties for export-import operations in the Azerbaijan Republic»
No 91 dated 22 April, 1998

Baku, 27 February, 1999

In accordance with Decrees of the President of the Azerbaijan Republic «On application of the Law of the Azerbaijan Republic «On state budget of the Azerbaijan Republic for 1999» dated 5 January, 1999 No 61 and «On additional measures in the sphere of control over production, import and sale of strong drinks, ethyl (edible) alcohol and tobacco goods» dated 5 February, 1999 No 90, and with the purpose of elimination of unnecessary privileges, prevention of deliberate understatement of prices in invoices on import of all kinds of ethyl (edible) alcohol, strong drinks and tobacco goods, improvement of efficiency of foreign-trade relations by way of further improvement of mechanism of customs duties in accordance with regulations of Customs Code and Law «On customs duties», expansion of business activities, creation of fair conditions for production of competitive products in the country and protection of local market, the Cabinet of Ministers issues a Decree:

1. To introduce the following changes and amendments in Decree of Cabinet of Ministers of the Azerbaijan Republic «On rates of customs duties for export-import operations in the Azerbaijan Republic» No 91 dated 22 April, 1998:

in clause 2 of text approved by said decree «Rates of customs duties taken for customs clearing» after the words «with the purpose of» to add «and also on mutual transfer of electric power»;
to regard subclauses 4.1; 4.2; 4.3; 4.4; 4.5; 4.6; 4.9; 4.10; 4.11 and clause 5 of the Decree invalid;
~~to regard subclause 4.7 of the Decree as subclause 4.1 which shall be read as follows:~~

«4.1The property imported as a contribution of foreign investor to the partnership fund of joint venture or for establishment of venture, 100 % shares of which belong to foreign investor»;

to regard subclause 4.8 of the Decree as subclause 4.2 and after the words «property» to add words «(having submitted to customs authorities statement on cost and amount of investments to the Republic, and also about job executor);»;
to regard subclause 4.12 of the Decree as subclause 4.3 and to replace the words «financial support» in this clause with the words «(financial and technical assistance, grants»;
to regard subclause 4.13 as subclause 4.4;
~~to regard subclause 6 as subclause 5 which shall read as follows:~~

«5.To state that with respect to commodities specified in the Supplement «On rates of import customs duties for commodities imported to the territory of the Azerbaijan Republic» of this Decree, irrespective of the country of origin, import customs duties shall apply in accordance with codes of commodity nomenclature of foreign-trade activity; as for commodities not specified in this Supplement import customs duties shall apply in amount of 15 % of their customs value»;

to regard subclause 7 as subclause 6;
~~to regard subclause 8 as subclause 7 which shall read as follows:~~

«7.In cases when agreements of the Azerbaijan Republic on free trade and co-operation with foreign countries envisage mutual release from import customs duties, imported goods shall not be subject to payment of import customs duty»;

~~to regard subclause 9 as subclause 8 and in this subclause:~~

~~numbers «4.7; 4.8; 4.10; 4.11; 4.12 and 4.13» in the first subclause shall be replaced with numbers «4.1; 4.2; 4.3 and 4.4»;~~

~~the second paragraph shall read as follows:~~

«Implementation of this clause will be controlled by State Customs Committee, Ministry of Trade and State Tax Inspectorate, as for organisations financed from the state budget - by Ministry of Finances»;

~~to regard subclause 10 as subclause 9;~~
~~to regard subclause 11 as subclause 10;~~
to regard subclause 12 as subclause 11, and after the words «Decree No 79» to add sign of comma «,» and words «5-st and 6-th paragraphs og clause 1 of Decree «On introduction of changes and amendments to some decrees of the Cabinet of Ministers of the Azerbaijan Republic» No 167 dated 5 August, 1998 and part 1 of clause 1 of Decree «On introduction of changes and amendments to some decrees of the Cabinet of Ministers of the Azerbaijan Republic» No 91 dated 22 April, 1998»;
to regard subclause 13 as subclause 12.

2. This Decree comes into effect from 1 March, 1999.

Prime-minister of the Azerbaijan Republic

A. RASI-ZADE.

With amendments dated 12 April, 2001, № 80 («AzerSoft»).

Supplement to Decree of the Cabinet
of Ministers of the Azerbaijan Republic
dated 22 April 1998 No 91
(in the text of Decree of Cabinet of Ministers
dated 27 February, 1999 No 25)

Rates of import customs duties for commodities imported to the
territory of the Azerbaijan Republic

Commodity code according to nomenclature of foreign economic activity of CIS countries	Commodity name	Rate of import customs duty in percents from customs cost or in EURO for unit
I	II	III
Group 01
010111000	Pedigree cattle (livestock)	0
010210100	Pure-strain horned cattle (livestock)	0
010310000	Pure-strain pigs (livestock)	0
010410100	Pure-strain sheep (livestock)	0
010420100	Pure-strain goats (livestock)	0
010511190	Pure-strain chicken (livestock), mass not exceeding 185 g	0
Group 04
040229110	Milk for babies, packaged, mass not exceeding 500 g	0
Group 05
0510	Products of animal origin used for production of pharmaceutical preparations	0
051110000	Biological preparations	0
051199500	Embryo of horned cattle	0
Group 07
070110000	Potatoes for sowing - seeds, in seasons, only October-November and February-March Other months	0 15 %
071290110	Maize for sowing	0
071310100	Peas for sowing	0
071320100	Nout for sowing	0
071331100	Haricot beans of Vigna Mungo type for sowing	0
071332100	Haricot red small beans for sowing	0
071333100	Ordinary haricot beans for sowing	0
071339100	Other kinds of haricot beans for sowing	0
071340100	Lentil for sowing	0
071350100	Fodder beans for sowing	0
071390100	Other kinds of beans for sowing	0
Group 07
080520	Tangerines: in seasons October-December and January-February other months	0,1 EURO/kg 15 %
0807	Melons, water melons	15 %, not less than 0,1 EURO/kg
0808	Apples, quince, pears	15 %, not less than 0,1 EURO/kg
Group 09
0902	Tea leaves	15 %, not less than 0,1 EURO/kg
Group 10
1001	Grains (seed)	5 %
100300100	Barley for sowing	0
100510-100510190	Maize for sowing	0
100610100	Rice for sowing	0
100700100	Millet hybrids for sowing	0
100830000	Canary seeds	0
1008	Buckwheat	5 %
100300900	Barley	5 %
Group 11
110720000	Roasted malt	0
Group 12
12	Seeds, straw, fodder (forage)	0
121291		15 %
Group 13
130220100	Dry pectin substances, pectinates and pectates	5 %
13023100	Agar-agar	5 %
Group 19
190110000	Baby food, packaged	0
190190110	Malt extract	15 %
Group 22
2201-2202	Water natural, mineral, aerated and non-aerated	15 %, not less than 0,25 EURO/litre
220300	Malt beer	0,1EURO/litre
2204	Natural wines, including sweetened (except those indicated in nomenclature position 2209)	1,3EURO/litre
220410	Sparkling wines	1,3EURO/litre
220410110	Champagne	1,5EURO/litre
2205	Vermouth and other natural wines with addition of herbs or aromatic extracts	1 EURO/litre
2206	Other fermented drinks (apple, pear ciders, honey drink)	1 EURO/litre
220710000	Non-methylated ethyl alcohol, with alcohol content not less than 80 %	1 EURO/litre
220720000	Methylated ethyl alcohol and other alcohols, of any concentration	1 EURO/litre
220820	Strong drinks produced by distillation of wine or husks of grapes	1,3 EURO/litre
220820120	Brandy	2 EURO/litre
220830	Whisky	2 EURO/litre
220840	Rum and tafiya	2 EURO/litre
220850	Gin and geneva (juniper drink)	2 EURO/litre
220860	Vodka	2 EURO/litre
220870	Liqueurs & syrups	2 EURO/litre
220890110; 220890190	Arak	2 EURO/litre
220890330; 220890390	Plum, pear or cherry alcoholic drinks, except liqueurs	1,3 EURO/litre
220890410 220890780	Other alcoholic drinks, liqueurs	1,3 EURO/litre
220890910 220890990	Non-methylated ethyl alcohol, with alcohol content less than 80 %	1 EURO/litre
240220	Cigarettes of tobacco, or its substitutes	1,2 EURO/litre
Group 25
250100310	Salt for chemical transformations (separation of sodium from chlorine) to be used in production	0
250100510	Methylated salt, to be used in industry	0
250200000	Non-roasted pyrite	0
250300	Sulphur of all types (except sublimated, precipitated or colloidal)	0
2504	Natural graphite	0
250510000	Natural sand, quartz (all types)	0
2506	Quartz (except natural sand)	0
250700	Kaolin (porcelain clay) and other kaolin clays, calcinated or non-calcinated	0
250830000	Fireclay	0
2510	Natural calcium phosphates (phosphorites), aluminium-calcium phosphates, phosphate chalk	0
2511	Natural barium sulphate (barites); natural barium carbonate (viterite), calcinated or non-calcinated (except barium oxide)	0
25210000	Flux for production of lime and cement	0
2528	Natural borates and their concentrates	0
253010100	Pearlite	0
Group 26
26	Ores and slugs	0
Group 27
271220000	Commercial wax (paraffin)	5 %
270111100	Anthracite	0
270112100	Coking coal	0
271000210	White spirit	0
271600000	Electric power	0
Group 28
28	Products of inorganic chemistry	0
Group 29
29	Organic chemical compounds	0
Group 30
30	Pharmaceutical goods	0
3005	Cotton wool, gauze, bandages and similar goods	5 %
300640000	Medical (dental) cement	5 %
300650000	First-aid bags, first-aid outfits	10 %
300390100	Medicines containing iodine or iodine compounds	5 %
Group 31
31	Fertilisers	0
Group 32
321290390	Polyester powder paints	0
Group 36
3601	Gun powder	5 %
3602	Explosive	0
Group 37
370110100	Photo-plates for medical, dental or veterinary purposes	0
370210000	X-ray films	0
Group 38
3801-3804	Other chemical products	0
3808	Insecticides, rodenticides, fungicides, herbicides and other similar preparations or substances	0
3809-3813	Preparations for improvement of painting, etching of metal surfaces, antiknock additives, rubber vulcanisation accelerators	0
381512000	Chemical reactions catalysts	0
Group 39
390110100; 3901200000; 3902-3914; 392030000	Polymer materials	0
3922-3924	Plastic goods	15 %; not less than 0,15 EURO/kg
392330	Bottles	0
392350100	Corks, stoppers	0
Group 40
4001-4008	Rubber	0
4012	Tyres pneumatic, rubber, restored or second-hand	10 EURO/pc
401199100	Tyres for mechanisms used in agriculture and forestry (tractors, harvesters, mowing, sowing machines)	0
401693900	Rubber magnetic strips	0
Group 44
44	Wood and articles made of wood	10 %
4406	Sleepers for railroad	5 %
Group 45
45	Stoppers	0
Group 47
470100-4706	Paper-making stock of wood or other fibrous cellulose materials, pasteboard mass	0
Group 48
4801	Newsprint	5 %
4804-4805	Pasteboard	5 %
4821	Paper stamps	5 %
Group 49
4901-4905	Printed books, newspapers, magazines, books-pictures for children, books-note-books for drawing or painting, music, maps and atlases, globes	0
490700300- 490700990	Securities	0
	Group 51
510121000	Wool non-carbonised, scoured, sheared	5 %
	Group 52
520544000	Cotton yarn with linear density of single thread less than 19,231 tex, however at least 12,5 tex	5 %
520546000	Cotton yarn with linear density of single thread less than 12,5 tex, however at least 10,638 tex	5 %
520547000	Cotton yarn with linear density of single thread less than 10,638 tex, however at least 8,33 tex	5 %
Group 54
540231	Threads complex synthetic - made of nylon or other polyamides	0
540233	Threads complex synthetic - made of polyester	0
540239	Threads made of Nitron (Soviet made brand of polyacryl nitrile), staple	0
5403	Complex synthetic threads, strong, twisted or non-twisted	0
Group 59
5902	Cord fabric made of strong polyamide, polyester threads	5 %
Group 68
681410000	Mica plates	5 %
Group 69
6902-6903	Fire bricks	5 %
Group 70
700100	Glass scrap	0
701911000- 701919900	Plastic fiberglass	5 %
7002	Glass balls	0
701010000	Ampoules	0
7010	Bottles, jars and other glass containers	0
701990300	Plastic fiberglass, insulating	5 %
Group 71
710210100	Natural diamonds	0
711510000	Catalysts in the form of wire netting or platinum grid	0
711021000	Palladium	0
Group 72
72	Ferrous metals	5 %
7201	Cast iron	0
720927100	Rolled «electrotechnical» stock	0
Group 73
73	Articles made of ferrous metals	5 %
7302	Articles made of ferrous metals, rails for railway, tram track	0
730810000	Bridges and bridge sections made of ferrous metals	0
730840900 730890100	Metal posts, fixtures made of ferrous metals used in construction Navigation lock, lock gate, docks and other sea and navigation structures made of ferrous metals	10 % 0
730900-7315	Tanks, cisterns, metal jars, metal wire, cables, rope without insulation, metal gauze, metal nets, chains made of ferrous metals	10 %
7322	Central heating radiators made of ferrous metals	5 %
7323	Articles made of ferrous metals for domestic needs	15 %
7324 732410100; 732490100	Hygiene equipment made of ferrous metals Hygiene equipment made of ferrous metals for civil aviation	15 % 10 %
Group 74
7401-7407	Copper	0
7412	Copper pipes	0
740811000 741300	Copper wire, with maximum cross-section over 6 mm Cable goods	5 % 5 %
Group 75
75	Nickel	0
Group 76
7601-7608; 760900000	Aluminium and aluminium plates, wire	5 %
Group 78
78	Lead	5 %
Group 79
79	Zinc	0
Group 80
80	Tin	0
Group 81
81	Other non-precious metals (tungsten, molybdenum, tantalum, cadmium, titanium, zirconium, chromium, germanium) and articles made of them	0
Group 83
8309	Stoppers, caps made of non-precious metals	0
Group 84
8401-8409	Nuclear reactors, boilers of central heating and auxiliary equipment to be used with boilers, gas generators, turbines, internal combustion engines, their parts	0
840991000; 840999000	Engine components	0
8410-8412	Hydro-turbines and gas turbines, turbojet and hydrojet engines, turboprop and hydraulic motors	0
8413	Pumps for liquids	5 %
841340000 841330100; 841350100- 841370990	Concrete pumps Hydraulic and other pumps for civil aviation, centrifugal single-stage and multi-stage pumps	5 % 0 0
841430	Compressors	0
841480100- 80710	Turbo-compressors and rotor, positive-displacement compressors	5 %
841590100 8417 841810990	Components of air-conditioning units, nomenclature positions 841581, 841582 or 841583 Furnaces and chambers, industrial or laboratory, non-electrical Only evaporators of domestic refrigerators	5 % 0 5 %
841911000- 841960000	Non-inertia water heaters or thermal water accumulators	5 %
841989100- 841990950	Refrigerating plants and heating units	0
8420	Calenders and other rolling machines	0
842220000- 842240000	Equipment for washing bottles and other utensils	5 %
842481- 842490000	Mechanical devices for sprinkling or spraying liquid and powdered material; fire extinguishers	0
8425	Hoisters	5 %
842511- 842539910	Hoists and hoisters	0
8426	Derrick-cranes for vessels, other cranes	0
8427	Truck loaders and other trucks equipped with loading-unloading equipment	5 %
8428	Machines and devices for lifting and transportation (e.g. lifts, escalators, conveyors, rope (tram) ways)	0
8429	Bulldozers, motor (self-propelled) graders, scrapers, tamping machines (compactors)	0
8430	Machines and mechanisms for planning, compacting, drilling through soil (rock), extraction of natural resources or ores, snow removers	0
8431	Parts for equipment included in nomenclature positions 8425-8430	0
8432-8436	Agricultural machines, for work in gardens or forests, to prepare and treat the soil, machines and mechanisms for harvesting or thrashing agricultural products, pick-up presses (balers), balers for straw and hay, machines and mechanisms for sorting eggs and other agricultural products, equipment for poultry raising, honeycraft, processing of milk	0
8437	Machines for cleaning seed and grains, equipment for flour-and-cereals industry	0
8438	Equipment for food industry	0
8439-8444	Equipment for production of cellulose fibrous materials, paper mass or paper, paste board, production of articles of paper, paste board, polygraph equipment	0
8445-8449	Equipment for textile and spinneries	0
8453-8466	Equipment for tanning, metal processing machines	0
8471	Computers	5 %
847330100	Electronic units	5 %
8474-8475	Equipment for operations with mineral resources	0
8477-8480	Equipment of production of rubber or plastics, tobacco; special machines, mechanisms; moulds for metals, casting patterns	0
8483	Transmission shafts, gear-wheels, reduction mechanisms, couplings and other parts	0
8484-8485	Metal gaskets and seals, screw propellers and their parts	0
Group 85
850120	Universal engines (d.c. and a.c. operated) with capacity from 753 Wt to 150 kWt	0
850131100	D.c. generators for civil aviation	0
850132100	Engines and generators for civil aviation (capacity from 750 Wt to 75 kWt)	0
850133-850134; 850151100; 850152100	Electric motors (for civil aviation)	0
850153	Electric motors with capacity over 75 kWt	0
850211100	Electric generator units for civil aviation with capacity up to 75 kWt	0
850220100	Electric generators with internal combustion engines for civil aviation	0
850239	Turbo-generators, other electric generators for civil aviation	0
850240	Rotating electric converters	0
850300	Parts for nomenclature positions 8501 or 8502	0
8504-8505	Transformers, electric converters, electric magnets	0
8506	Primary elements	5 %
8514	Furnaces and chambers, industrial or laboratory, electric	0
851410100- 851410900	Baking ovens	10 %
851730000; 851750100	Commutators (switches) for telephone and telegraph networks, apparatus for cable communication systems using carrier frequency or digital, parts for nomenclature position 851750100	5 %
851790; 852290910	Electronic units, their parts and accessories	5 %
852510	Transmitting devices for radio-telephone, radio-telegraph communications, radio-broadcasting and TV	0
852520100	Telegraph or telephone radio-devices for civil aviation	0
852530	TV cameras	5 %
8526	Radio-locator, radio-navigation and remote control devices	0
852990700	Electric units (for nomenclature positions 8525-8528)	3 %
8530	Electric signalling equipment	3 %
8532	Capacitors	3 %
8533; 8535-8536	Resistors, fuses for electric networks	3 %
8537	Switchboards, control panels for electric equipment	3 %
8538	Spare parts (for nomenclature positions 8535, 8536 or 8537)	3 %
8540-8543	Electronic lamps and tubes, transistors, integral schemes and microschemes, microprocessors, memory blocks, machines and other electric appliances	3 %
854212000	Cards with electronic integral schemes (cards «intellectual»)	15 %
Group 86
86	Locomotives	0
Group 87
8701	Tractors	0
870210190; 870210990; 870290190; 870290390	Cars intended for transportation of passengers (1-3 years old)	15 %, however not less than 0,6 EURO/1 cm3
870210190; 870210990; 870290190; 870290390	Cars intended for transportation of passengers (3-5 years old)	15 %, however not less than 1 EURO/1 cm3
870210190; 870210990; 870290190; 870290390	Cars intended for transportation of passengers (more than 5 years old)	15 %, however not less than 5 EURO/1 cm3
870321900; 870322900; 870323900; 870324900; 870331900; 870332900; 870333900	Second-hand cars (1-3 years old)	15 %, however not less than 0,6 EURO/1 cm3
870321900; 870322900; 870323900; 870324900; 870331900; 870332900; 870333900	Second-hand cars (3-5 years old)	15 %, however not less than 1 EURO/1 cm3
870321900; 870322900; 870323900; 870324900; 870331900; 870332900; 870333900	Second-hand cars (over 5 years old)	15 %, however not less than 5 EURO/1 cm3
8704	Trucks	5 %
870410	Dump trucks intended for use outside the roads	0
870421100; 870422100; 870423100; 870431100; 870432100	Trucks intended for transportation of radioactive materials	0
870421390; 870421990; 870422990; 870423990; 870431390; 870431990; 870432990	Second-hand trucks (1-3 years old)	5 %, however not less than 0,1 EURO/1 cm3
870421390; 870421990; 870422990; 870423990; 870431390; 870431990; 870432990	Second-hand trucks (3-5 years old)	5 %, however not less than 0,2 EURO/1 cm3
870421390; 870421990; 870422990; 870423990; 870431390; 870431990; 870432990	Second-hand trucks (over 5 years old)	5 %, however not less than 3 EURO/1 cm3
8705	Special purpose cars	0
870600	Chassis with engines for cars (only for group 8701)	0
870790100	Car bodies	0
8707-8708	Spare parts (only for group 8791)	0
8709-8710	Transportation means for short-distance transportation of cargo, transportation of radioactive substances, military and army transportation means, cars	0
8713	Wheel-chairs for disabled persons	0
871420000	Spare parts for wheel-chairs	0
871620	Trailers and semi-trailers for agriculture	0
871639100	Trailers and semi-trailers intended for transportation of highly-radioactive materials	0
Group 88
88	Flying vehicles	0
Group 89
8901-8902	Vessels (ships)	0
8904-8908	Vessels - tugs, floating drilling units	0
Group 90
9001-9002	Fiber optic cables, optic elements	0
9003	Spectacles and there components	5 %
901041000; 901020000	Equipment for projecting schemes on semiconductor screens	0
9011-9013	High-precision microscopes, diffraction devices, liquid-crystal devices, periscopes, telescopes	0
901310100	Compasses for civil aviation	0
901310900	Other compasses	5 %
901420	Instruments for aeronavigation and space navigation	0
9015	Topographic, hydrographic, geophysical and meteorological instruments and tools	0
9018-9019	Instruments and devices, tools used in medicine, needles (syringes), apparatus for physical (mechanical therapy) and artificial respiration	0
902111000- 19900	Appliances, orthopedic prostheses	0
902130- 902190900	Eye prostheses, hearing aid, cardio-stimulators and their parts	0
9022-9024	Apparatus with sources of X-, gamma-, beta-radiation, scientific instruments, instruments for testing of mechanical properties of materials	0
9025-9030	Hydrometers, thermometers, barometers, apparatus or instruments for measurements of liquids and gases, gas meters, fluid meters, electric power meters, oscilloscopes, spectrometers	0
903180100	Measuring instruments for civil aviation	0
903210100; 903220100; 903281100; 903289100; 903290100	Instruments and systems for automatic control and management in civil aviation	0
Group 93
9301 00 000; 9302	Weapons and ammunition	0
9305-9306	Parts of weapons and ammunition	0
Group 97
97	Works of art	0

Note: Rates of import duties withdrawn for commodities are established only based on codes of nomenclature of foreign-trade activity. Shortened names of commodities are given for easier use.

Head of Management

A.GADZHIYEV