1.1. Persons shall be free to export the commodities produced, processed, re-processed in the Republic of Azerbaijan and their activity may not be restricted, except for cases provided for in the Customs Code and the present Rules.

1.2. Exported goods must be declared at the customs authorities.

2.1. Export on loan shall mean export operations with commodities —payment for which is made after actual export of commodities (services and intellectual property) under certain terms and conditions and within certain periods.

2.2. Export of commodities (services and intellectual property) on loan by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property shall be implemented with the registration of concluded agreements at the Ministry of Economy and Industry.

2.3. Export of commodities on loan by persons not referred to in paragraph 2.2 of the present Ruler shall be implemented with their declaration in customs authorities. In such case, commodities produced in the state enterprises of the Republic may be exported after full payment of their value to the manufacturer.

3.1. Re-export operations shall mean export operations with commodities of foreign origin arriving to the customs territory of the Republic of Azerbaijan, to other foreign countries without re-processing.

3.2. Agreements concluded on re-export operations shall be implemented with the registration in the Ministry of Economy and Industry in cases as required by the international obligations of the Republic of Azerbaijan and with the declaration in customs authorities in other cases.

4.1. Export operations through the consignment shall mean export of commodities sold out of borders of the Republic within certain period on the basis of agreements concluded with foreign persons.

4.2. Period allocated for consignment trade shall be defined as not more than 180 days after the date of declaration of commodities in customs authorities. Means acquired from the sale shall be transferred to the bank account of the exporter in the Republic of Azerbaijan not later than 10 banking days as the commodities are sold. In case of the failure to sell commodities within aforementioned periods they shall be subject to return to the Republic of Azerbaijan within the period of 30 days.

4.3. Export of commodities through the consignment shall be implemented by the state enterprises by means of registration of concluded agreements in the Ministry of Economy and Industry.

4.4. Export of commodities through the consignment by other persons other than state enterprises shall be implemented by means of declaration in customs authorities. In such case, commodities produced in the state enterprises of the Republic may be exported after full payment of their value to the manufacturer.

5.1. Temporary export operations shall mean export transactions of commodities for rendering service, leasing operations, participation in exhibitions, fairs, etc. in foreign countries, with the condition of their return to the Republic of Azerbaijan.

5.2. Agreements for temporaty export operations concluded by the state enterprises shall be implemented through the registration in the Ministry of Economy and Industry and temporary export operations concluded by other persons shall be implemented through the declaration in customs authorities.

5.3. Commodities dispatched temporarily by the state enterprises shall be subject to return to the Republic of Azerbaijan not later than 30 days upon the expiry of the period referred to in concluded agreements. Those commodities may be sold in the countries they were used with the permission of the Ministry of Economy and Industry. Currency acquired from such sale shall enter the exporter’s bank account in the Republic of Azerbaijan within the period of 10 days.

5.4. Commodities temporarily exported by other persons which are not the state enterprises may be sold in the countries they were used with the payment of respective customs duties in accordance with the present Rules and other legislative acts of the Republic of Azerbaijan. In other cases, those commodities shall be subject to return to the Republic of Azerbaijan not later than 30 days upon the expiry of the period referred to in the concluded agreement.

6.1. Exported goods must be declared at the customs authorities.

6.2 Control over the accuracy of determining the value of goods imported by persons shall be implemented by customs authorities in accordance with the Customs Code and the Law of the Republic of Azerbaijan «On Customs Tariff».

6.3. All persons importing commodities by consignment trade may settle accounts with consigners by buying currency from exchange market with means (manat) obtained from the sale of those commodities.

7.1. Export and import of commodities referred to in Annex 1 of the present Rules shall be implemented exclusively on the basis of orders of the Cabinet of Ministers of the Republic of Azerbaijan. Export of those commodities on loan, by consignment or within the frame of cross-border trade shall not be allowed.

8.1. Export and import of commodities (services and intellectual property) referred to in Annex 2 of the present Rules shall be implemented through the acquisition of opinion of the relevant state authorities referred to in that Annex.

8.2. Export of commodities referred to in the previous paragraph on loan, mentioned in the point above are not allowed to be exported on credit, by consignment or within the frame of cross-border trade shall not be allowed.

9.1. Barter operations shall mean mutual exchange of commodities (service and intellectual property) for equivalent amount without payment of value.

9.2. Term for delivery and acceptance of commodities in equivalent amount in barter transactions shall be defined at maximum of 90 days. If the mutual exchange of commodities in equivalent amount is not completed within mentioned term, settlement of accounts shall be carried out in currency referred to in agreement within the period of 10 banking days and the amount shall be transferred to the exporter’s bank account in the Republic of Azerbaijan.

9.3. One counterpart of customs declarations for commodities exported and imported under barter operations shall be submitted by the customs authorities to authorized banks and the Ministry of Economy and Industry within the period of 7 days from the date of declaration of the commodities.

9.4. Barter agreements concluded by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property shall be implemented with their registration in the Ministry of Economy and Industry and agreements concluded by other persons shall be implemented by means of declaration in customs authorities.

9.5. If commodities in equivalent amount are not received within terms referred to in paragraph 9.2 of the and respective accounts are not settled, the value of those commodities shall be deemed to be a concealment of profits and persons-consigners shall bear liability as provided for in the applicable legislation of the Republic of Azerbaijan.

10.1. Cooperative operations shall mean temporary export (or import) of raw materials, semi-products and products for a certain purpose (repair, processing, re-processing to a final product, packaging etc.).

10.2 Agreements providing for export (or import) of commodities under cooperative operations by the state enterprises shall be implemented with the registration in the Ministry of Economy and Industry and export (or import) of commodities by other persons shall be implemented with the declaration in customs authorities.

11.1 Cross-border trade shall be implemented by all persons permanently residing in the cross-border territory of the Republic of Azerbaijan with foreign persons in the relevant cross-border territory defined by international agreements of the Republic of Azerbaijan and bordering states with the purpose of meeting the needs of commodities produced exclusively within relevant cross-border territory and intended for consumption in the relevant cross-border territory.

11.2. Сross-border territories and rules of cross-border trade shall be defined by the Cabinet of Ministers of the Republic of Azerbaijan on the basis of opinion of the Ministry of Economy and Industry of the Republic of Azerbaijan.

12.1. Sale of commodities (service and intellectual property) shall be implemented by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property only through the prepayment of their value or by opening of irrevocable letter of credit or on the basis of bank guarantee.

12.2. Customs authorities shall permit the export of commodities (services and intellectual property) sold by the enterprises referred to in paragraph 12.1 out of the Republic of Azerbaijan only with the submission of document of relevant authorized bank having a permission to perform currency operations in the Republic of Azerbaijan, certifying the payment of value of those commodities, or by opening of irrevocable letter of credit or on the basis of bank guarantee.

13.1. Settlement of accounts related to the purchase of commodities and rendering the services from foreign countries shall be implemented by all persons in accordance with the legislation of the Republic of Azerbaijan. Supervision over the settlement of accounts shall be implemented by authorized banks.

14.1.1. For export operations:

• agreement concluded with foreign persons;
• agreement concluded between the manufacturer and exporter (if exporter is not a manufacturer);
• documents on other commodities imported to the Republic of Azerbaijan from other countries.

14.1.2. For import operations:

• agreement concluded with foreign persons.

14.5.1. For export operations:

• code of legal person defined by the State Statistical Committee;
• agreement concluded with foreign countries;
• documents on origin of exported commodities;
• document of respective authorized bank on prepayment of the value of goods imported by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property or by opening of letter of credit or issuance of bank guarantee;
• in cases provided for in the present Rules, order of the Cabinet of Ministers or opinion of the relevant state authority;
• customs freight declaration;
• certificate of quality for food products exported from the Republic of Azerbaijan to the European Union states;
• in cases provided for in the present Rules, a document certifying the registration of agreement concluded by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property in the Ministry of Economy and Industry.

14.5.2. For import operations:

• concluded agreement;
• customs freight declaration;
• invoice — the document defining the commodity value of imported commodities;
• travel and carriage documents;
• document certifying the origin of commodities;
• phytosanitary certificate of the commodity;
• certificate of compliance of the commodity;
• veterinary certificate of the commodity;
• hygienic certificate of the commodity (food products);
• in cases provided for in the present Rules, order of the Cabinet of Ministers or opinion of the relevant state authority;
• in cases provided for in the present Rules, a document certifying the registration of agreement concluded by the state enterprises and other enterprises having the final share of the state more than 50 percent in the property in the Ministry of Economy and Industry.