The Tajikistan government has instructed to approve the list and volume of food products, mineral fertilizers, diesel fuel, and gasoline imported into the country in 2024 on a preferential basis to build state reserves. The Agency for State Material Reserves under the government of Tajikistan is responsible for the supply of the mentioned products.
According to the government resolution published on the Ministry of Justice's legal information portal, a list and volume of food products, mineral fertilizers, diesel fuel, and gasoline exempted from VAT and excise tax by 50% of the established rate, as well as fully exempted from customs duties, are to be approved. The list includes various products such as wheat, sugar, flour, vegetable oil, rice, gasoline, diesel fuel, urea, and saltpeter.
Notably, the number of tax and customs exemptions in the law "On the State Budget for 2024" has expanded to 17 points from 14 points in the current year's budget. Importers of "shade, evergreen, and decorative trees" for planting in parks and streets of Dushanbe funded by the local budget are now among the beneficiaries of tax exemptions.
Similar benefits have been granted to the State Unitary Enterprise "Rokhsos" of Dushanbe for the import of bitumen of grade BND 60/90, with the volume determined by the country's government. Builders and management of the branches of the Singapore Institute of Management Development in Dushanbe are also included in the list of beneficiaries.
The tax rate on the import, processing, and sale of wheat-based products, vegetable oil, and by-products of its processing, as well as the sale of vegetable oil and its by-products, has been set at 10%, lower than the standard 15% VAT rate. Importers of natural gas and electricity are also exempted from paying 50% of VAT.
Moreover, the State Unitary Enterprise "For the Production, Procurement, Reservation, and Sale of Essential Goods in Dushanbe" is granted a 50% VAT discount on the sale of food products. Importers of low-sulfur mazut for the needs of the Dushanbe Combined Heat and Power Plant are exempted from paying customs duties and 50% of VAT and excise tax.
