According to the amendment, cargos carrying by railway are exempted from road tax when they are carried to another country through the nearest customs checkpoint by transferring to the trucks, trailer and semi-trailer trucks of foreign countries in the last railway station provided by Azerbaijani relevant executive power.
According to another amendment, the cargos are exempted from road tax when they are carried by the trucks, trailer and semi-trailer trucks of foreign countries to the first railway station in Azerbaijan, provided by relevant executive power, through the nearest customs checkpoint.
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