It was proposed to exempt the import and sale of the following goods from VAT: breeding animals, seeds, seedlings, fertilizers, pesticides, equipment for growing seeds and those used in poultry farming and beekeeping, including laboratory equipment, machines for cleaning, filling or grading seeds, grain and dried leguminous plants.
Moreover, it was proposed to exempt the import of veterinary drugs used for the prevention, diagnosis and treatment of farm animals and birds, as well as import and sale of irrigation and other systems, machines, equipment and machinery used in agriculture from VAT.
The VAT rate in Azerbaijan is 18 percent.
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