The decree states:

 

"The development of the non-oil and gas sector is of particular importance in terms of strengthening the country's economic stability, minimizing the negative effects of complex geopolitical processes taking place in the world, disruptions in the global supply chain and instability in foreign markets on the national economy, as well as ensuring the country's strategic economic sovereignty. Despite the positive dynamics recorded in the structure of the non-oil and gas sector, the access of local goods to foreign markets, as well as goods produced in the Nakhchivan Autonomous Republic to other territories of the Republic of Azerbaijan, is still limited. One of the most important reasons preventing the full realization of the export potential of the non-oil and gas sector, as well as the transportation of goods produced in the Nakhchivan Autonomous Republic to other territories of the country, taking into account the blockade, is the high logistics costs. In particular, the high transportation costs incurred when directing local non-oil and gas goods to new and alternative foreign markets outside traditional markets significantly limit the competitiveness of exporters. The complexity of the logistics chain and The high specific weight of long-distance transportation in the cost of goods is one of the factors hindering the diversification of exports by goods and geographically. This ultimately leads to the fact that the share of non-oil and gas goods in total exports remains below potential opportunities. Guided by paragraph 32 of Article 109 of the Constitution of the Republic of Azerbaijan, in order to stimulate the export of non-oil and gas goods produced in the Republic of Azerbaijan and support the transportation of non-oil and gas goods produced in the Nakhchivan Autonomous Republic to other territories of the country, I decide:

1. The amount of transportation support (hereinafter referred to as export transportation support) shall be paid from the state budget funds for the costs incurred for the transportation of non-oil and gas goods originating in the Republic of Azerbaijan during the export of these goods, depending on the type of those goods, customs value, country of export and mode of transport.

2. The transportation of non-oil and gas goods originating in the Republic of Azerbaijan produced in the Nakhchivan Autonomous Republic to other territories of the Republic of Azerbaijan by landThe amount of transport support (hereinafter referred to as internal transport support) shall be paid from the state budget for the costs incurred for the transportation of exported goods (hereinafter referred to as internal transport support).

3. It shall be determined that:

3.1. The amount of export transport support shall be calculated on the basis of the following:

3.1.1. of the amount paid in cash for the costs incurred for the transportation of exported goods:

3.1.1.1. when transportation is carried out by rail, air and sea transport vehicles, as well as by motor vehicles registered in the Republic of Azerbaijan – 70 (seventy) percent;

3.1.1.2.when transportation is carried out by motor vehicles not registered in the Republic of Azerbaijan – 50 (fifty) percent;

3.1.2. depending on the type of transport used, the customs value of the exported goods:

3.1.2.1.when transportation is carried out by motor vehicles, rail and air transport vehicles – 15 (fifteen) percent;

3.1.2.2.when transportation is carried out by sea - 5 (five) percent;

3.2.the final amount of export transportation support is the lowest of the amounts calculated in accordance with subparagraphs 3.1.1 and 3.1.2 of this Decree;

3.3.the amount of internal transportation support is 70 (seventy) percent of the amount paid in cash for transportation costs incurred for the transportation of non-oil and gas goods of the Republic of Azerbaijan origin produced in the Nakhchivan Autonomous Republic to other territories of the Republic of Azerbaijan by land;

3.4.the amounts of export and internal transportation support are paid by the Ministry of Economy of the Republic of Azerbaijan after the end of the quarter for transportation carried out during the quarter, respectively, upon the application of the exporter and the seller (consignor).

4. The Cabinet of Ministers of the Republic of Azerbaijan:

4.1. the support provided for in parts 1 and 2 of this Decree types:

4.1.1. Prepare proposals on financing their payment in 2026 and submit them to the President of the Republic of Azerbaijan within three months;

4.1.2.Ensure that the necessary funds for financing their payment in 2027–2036 are provided for in the state budget drafts of those years;

4.2. Approve the following normative legal acts within three months and inform the President of the Republic of Azerbaijan:

4.2.1.The procedure for determining the origin of non-oil and gas goods in the Republic of Azerbaijan when paying export and internal transportation support amounts;

4.2.2.The list of transactions and persons to which export and internal transportation support does not apply;

4.3. Resolve other issues arising from this Decree.