Facilitations & Exemptions > Exemptions from VAT on Importation >
Exemptions to agricultural machineries
Import of agricultural machineries
The taxable persons who will import machineries and equipments must submit to the respective Customs House the following documents:
In the case of a farmer:
a written request to which, a copy of the NUIS/NIPT certificate issued by the Regional Tax Directorate proving that the importer is a farmer, it is attached in the case where there are carried out formalities for the first time to the customs authorities;
a copy of the ownership or lease of the land;
data on the type and quantity of the machineries to be imported with relevant tariff codes and the period of importation;
taxable person's statement that the machinery or equipment for which exemption is required it is not imported for sale.
In the case of other taxpayers:
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 certificate from the Regional Tax Directorate that the importer is a taxable person;
a copy of the extract from the National Registration Center (QKR);
data on the type and quantity of agricultural machineries to be imported with relevant tariff codes.
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