Azerbaijan amends list of imported raw materials & supplies exempted from VAT
Azerbaijani President Ilham Aliyev signed a decree on amendments to Decree No. 1732 dated July 1, 2022 "On approval of the "List of raw materials and supplies the import of which is exempt from value-added tax" and "On cancellation of the decree on approval of the "List of raw materials and supplies the import of which is exempt from value-added tax" No. 1654 dated November 2, 2017.
According to the document, the following amendments are made to the decree:
- in Part 4, the number "2022" is replaced by the number "2023".
- sections 44-1 and 46-1 of the following content are attached to the "List of raw materials and supplies the import of which is exempt from value-added tax" approved by this decree:
|
44-1 |
2835 26 000 0 |
Other calcium phosphates |
|
46-1 |
2922 50 000 0 |
Threonine |
Thus, the validity period of Parts 1-26 and 44-53 of the list approved by Part 1 of this decree has been extended until December 31, 2023. Previously, this period was until December 31, 2022.
The list of raw materials and supplies the import of which is exempt from value-added tax can be found at the link.
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