Azerbaijan Customs Import and Export Taxes

Tariffs
Azerbaijan adopts seven levels of import tariffs: 0%, 0.5%, 1%, 3%, 5%, 10% and 15%, with an average rate of 5.7-5.8%.
Temporary imports are exempt from tariffs, but the goods should be re-exported within the prescribed period and basically remain in their original state.
Assets imported into Azerbaijan by foreign-invested enterprises for legal capital investment in Azerbaijan enterprises, as well as personal items brought into Azerbaijan by foreign employees of foreign-invested enterprises, are exempt from tariffs.
Zero tariffs are applied to imports and re-exports of imports under PSAs.

Value Added Tax
The value added tax rate in Azerbaijan is 18%.
Some goods and services are exempt from value added tax, such as:
Export goods
Certain medical products and services
Educational services
Financial services
Enterprises engaged in export of oil and gas are exempt from tariffs with special permission from the Ministry of Industry and Energy of Azerbaijan.
Enterprises registered in special economic zones and obtained special resident enterprise certificates are exempt from import and export tariffs.

Tax Threshold
The tax threshold for importing goods into Azerbaijan is 1000 Azerbaijan manat for individuals. Amounts exceeding this amount are subject to 18% VAT.
There is no threshold for importing goods by companies. All imports are subject to customs duties and VAT.

Consumption tax
Azerbaijan imposes consumption tax on certain goods, such as:
Gasoline, diesel, tobacco, alcoholic beverages
The rate of consumption tax varies depending on the goods.