Exemptions in the agribusiness sector

Machinery and equipment in function of the investment contracts in the agribusiness sector regardless of the value of the investment;

Taxable persons who will import machinery and equipments in this case must submit to the General Directorate of Customs the following documents:

a written request to which a copy of the NUIS/NIPT certificate is attached in the case where there are carried out formalities for the first time to the customs authorities;
a copy of the extract from the National Registration Center (QKR) where it is specified that the economic activity is in the area of agribusiness;
copy of the investment plan including the projection for the entire duration of the investment;
copy of the investment plan including the projection for the year when imports are made;
data on the type and quantity of machinery and equipments to be imported with relevant tariff codes and for the period of installation;
a copy of the ownership or lease of the premises where the investment will be made;
the schematic and narrative description of the technological scheme for each element of it;
taxable person's statement that the machinery or equipment for which exemption is required it is not imported for sale.

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