The Azerbaijan Cabinet of Ministers has published Resolution No. 383 of 3 September 2024, which approves a list of 136 fixed assets that are exempted from VAT when imported under a lease contract. Among other things, the list includes boilers, food processing and production equipment, construction machinery/vehicles, forestry and agricultural machinery and equipment, paper and cardboard manufacturing equipment, CNC and non-CNC manufacturing equipment and machinery, and industrial robots.