The amendments to the Decree on the List of raw materials and materials exempted from import value added tax. The amendments extend the exemptions for certain parts of electric vehicle chargers until January 1, 2027 and add memory-programmable and non-programmable controllers for electric vehicle chargers to the exemption list. The Cabinet of Ministers is tasked with resolving issues arising from the decree.
The Decree on the approval of the “List of raw materials and materials exempted from imported value added tax” and amendments to Decree No. 1654, dated November 2, 2017, has been made under Decree No. 1732, dated July 1, 2022.
The key amendments include the extension of the exemption period in Part 4 of the decree.
Additionally, new sections, specifically Sections 107 and 108, are added to the “List of raw materials and materials exempted from imported value added tax.” Section 107 concerns memory-programmable controllers for electric motor vehicle chargers, while Section 108 concerns memory-non-programmable controllers for the same chargers. The details for both sections are as follows:
- Section 107: 8537 10 910 0 – Memory-programmable controllers of second and third-level electric energy chargers for electric motor vehicles.
- Section 108: 8537 10 980 0 – Memory-non-programmable controllers of second and third-level electric energy chargers for electric motor vehicles.
Finally, the Cabinet of Ministers of the Republic of Azerbaijan is tasked with resolving the issues arising from this decree.
Read the original version of the full article at:
https://e-qanun.az/framework/49883
