The agreement between the Government of the Republic of Belarus and the Government of the Azrebaydzhansky Republic on the principles of collection of indirect taxes during the exporting and commodity import (works, services)

of August 9, 2001

The government of the Republic of Belarus and the Government of the Azerbaijan Republic which are hereinafter referred to as with Contracting Parties

aiming at development of the mutually beneficial economic relations and economic integration, creation of equal opportunities for subjects of managing and to establishment of conditions for fair competition,

being guided by the commonly accepted rules of international trade,

agreed as follows:

Article 1 General determinations

The terms used in the Agreement mean:

indirect taxes - the value added tax and excises (the excise tax or the excise duty);

goods - any property (including all types of energy), intangible assets, and also vehicles (including containers and other transport equipment), the passengers except for used for international carriages and goods;

export - commodity exportation (works, services) from customs area of the states of Contracting Parties without obligation about the return import. For the purpose of this agreement determination of the concept "services" does not join financial services;

import - commodity importation (works, services) on customs area of the states of Contracting Parties without obligation about the return export. For the purpose of this agreement determination of the concept "services" does not join financial services;

pseudo-export - dummy documentary registration of goods (works, services) as the state of the Contracting Party exported from customs area under which there is no actual commodity exportation (works, services) out of limits of customs area of the state of this Contracting Party;

the principle of the country of destination - application of zero rate or release from the taxation when exporting from customs area of the state of one Contracting Party and taxation by indirect taxes when importing on the effective rate established by the legislation of the state of other Contracting Party;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info