mn GB

Duty Exemptions and Relief

PROVISIONS OF LAWS EXEMPTING GOODS FROM IMPORT DUTIES AND TAXES

Provisions in the

Law on Customs Tariff and Taxes

Provisions in the

Law on Value Added Tax

Provisions in the

Law on Excise Duty

Provisions in the

Cabinet Decree

1.

38.1.2. goods of humanitarian or irrevocable assistance;

13.1.3 goods of humanitarian aid, grants or soft term loans obtained from foreign governments, non-government organization or international or charity organizations;

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2.

38.1.3. currencies, Mongolian national bank-notes ordered and produced abroad;

13.1.10. Mongolian national bank-notes ordered and produced abroad;

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3.

38.1.4. Travelers’ personal effects;

13.1.1. travelers’ personal effects or tax free allowances adopted by the Customs administration;

7.1.4. alcoholic beverages and tobacco in quantities allowed free of duties by the Customs for traveler’s personal use

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4.

38.1.1 special purpose equipment for use by people with disabilities and artificial body parts, their component parts;

13.1.4.special purpose devices, equipment or vehicle for use by people with disabilities;

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5.

38.1.12 special purpose vehicles, equipped with tracks, platform or lift for mounting disabled people on (or confined to) wheelchair or for drive only by people with disabilities or modified only for self-moving or manual control or manufactured with all the same installations (devices) or modifications as above, once per person;

13.3. The provisions specified in 13.1.4 of this law does not apply to purchasing vehicles other than special purpose vehicles.

   

6.

38.1.5. blood, blood-products, tissues and organs for medical use;

13.1.8. blood, blood-products, tissues or organs for medical use;

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7.

38.1.7. imported logs, beam wood, lengthwise sawn wood and seeds, roots or slips of woods or cluster other than prohibited;

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8.

38.1.9. civil passenger air-craft or its spare parts;

13.1.6. civil passenger air-craft or its spare parts;

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38.1.8 machinery and equipment, materials, raw items, spare parts, auto fuels or diesel oils imported for use in oil exploration, mining, extraction or exploitation to be carried out under product-sharing contract concluded with the Government in oil sector;

13.1.9. machinery and equipment, materials, raw items, spare parts, auto fuels or diesel oils imported for use in oil exploration, mining, extraction or exploitation to be carried out under product-sharing contract concluded with the Government in oil sector;

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9.

38.1.10. imported goods for official use by foreign diplomatic agency or consular office, the United Nation Organization or its specialized organs;

13.1.2. imported goods for official use by foreign diplomatic agency or consular office, the United Nation Organization or its specialized organs, resided or domiciled permanently in territory of Mongolia;

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10.

38.1.11 articles for personal use, necessary for establishment in the receiving State, of head of foreign diplomatic mission, members of diplomatic staff, of administrative and technical staff and of service staff of such diplomatic mission or members of their families;

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11.

38.1.15 international postal items of a value no more than 10 times the monthly minimum wage and not containing more than two identical goods sent to an individual.

13.1.24 international postal items of a value no more than 10 times the monthly minimum wage and not containing more than two identical goods sent to an individual.

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12.

38.1.16 special purpose machinery, appliances, machinery, fittings, raw materials, chemicals, explosives and parts thereof imported by contractors and subcontractors for the duration of the prospecting activities and the first five years of mining of crude oil and operations related to non-traditional crude oil;

13.1.25 special purpose machinery, appliances, machinery, fittings, raw materials, chemicals, explosives and parts thereof imported by contractors and subcontractors for the duration of the prospecting activities and the first five years of mining of crude oil and operations related to non-traditional crude oil;

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13.

38.1.17 report materials, samples and crude oil related to crude oil and non-traditional crude oil

13.1.26 report materials, samples and crude oil related to crude oil and non-traditional crude oil

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14.

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13.1.5. weapons or special purpose devices or equipment imported for use by the military forces, police office, national security agency or court marshals;

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15.

38.1.6. gas fuel, its containers, equipment, special use machines, machinery and appliances or accessories;

13.1.9. gas fuel, its containers, equipment, special use machines, machinery and appliances or accessories;

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Cabinet decree no.503 of 21 December 2015

16.

38.1.18 Research and development and production equipment for renewable energy and parts thereof.

13.1.28 Research and development and production equipment for renewable energy and parts thereof.

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Cabinet decree no.198 of 4 April 2016

17.

In accordance with the Law of 18 March 2005:
Spare parts, raw materials, textiles, fabrics or cloths (including yarns) and accessories imported for production of textile (knitted or woven) goods;

 

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18.

In accordance with the law of 7 June 2013 and Cabinet decree no. 230 of 22 June 2013: Oriented strand board (OSB) and wooden building ready to be assembled pre-fabricated in accordance with standards.  Effective until 31 December 2017.

In accordance with the law of 7 June 2013 and Cabinet decree no. 230 of 22 June 2013: Oriented strand board (OSB), wood in logs, sliced wood and wooden building ready to be assembled pre-fabricated in accordance with standards.  Effective until 31 December 2017.

 

Annex 2 and 3 of the Cabinet decree no.230 of 22 June 2013

19.

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In accordance with the Law of 05 February 2016 and Cabinet decree 197 of 4 April 2016: Imported new (not used) tractors, combine harvesters and other machinery for agricultural use, flour milling equipment, irrigation equipment, fertilizers and plant protection (phytosanitary) substances (pesticides), Imported new (not used) tractors, combine harvesters and other machinery for agricultural use, flour milling equipment, irrigation equipment, fertilizers and plant protection (phytosanitary) substances (pesticides). This law will be effective until 31 December 2020.

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Annex 2 of the Cabinet decree no.197 of 4 April 2016

20.

By the Law of 2 February 2017 and the Cabinet decree 191:
Equipment and spare parts imported for use by the small and medium size enterprises, until 31 December 2018;

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Cabinet decree no.168 of 14 June 2017

21.

By the Law of 30 October 2009
Diagnostic kits medicines, medical devices, equipment and sterilization or disinfection substances, imported for use in diagnoses and treatments of influenza A (H1N1) virus (a subtype of Influenza A virus) infections, according to the list adopted by the Cabinet Decree No. 335 of 4 November 2009;

By the Law of 30 October 2009
Diagnostic kits medicines, medical devices, equipment and sterilization or disinfection substances, imported for use in diagnoses and treatments of influenza A (H1N1) virus (a subtype of Influenza A virus) infections, according to the list adopted by the Cabinet Decree No. 335 of 4 November 2009;

 

Cabinet Decree No. 335 of 4 November 2009

22.

In accordance with the law of 30 November 2017 and Cabinet decree no. 335 of 8 December 2017: animal feed, hay, and up to 10 thousand tons of planting wheat. Effective until 30 June 2018. 

In accordance with the law of 30 November 2017 and Cabinet decree no. 335 of 8 December 2017: animal feed, hay, and up to 10 thousand tons of planting wheat. Effective until 30 June 2018. 

 

Cabinet decree no. 335 of 8 December 2017

23.

38.1.13 other goods as stipulated in law or international treaty;

     

24.

Goods exempted from the duties and taxes under the international treaties of Mongolia