Goods imported free of charge by legal entities and individuals for the creation of real estate objects and enterprises in the form of property complexes, for state bodies (institutions), as well as funds created for public and social purposes, the list of which was approved by Presidential Decree #2147 from May 23, 2023, as well as free of charge for state bodies (institutions) and these funds will not be subject to import customs duty on the basis of the supporting document of the beneficiary governmental body (institution) or the beneficiary fund.
Cabinet Ministers has amended the Resolution “On the rates of customs duties on export & import operations in Azerbaijan”.
This decision applies from January 1, 2023 and is valid until December 31, 2026.