of June 20, 1995 No. 1064
About customs tariff
This Law establishes procedure for forming and application of customs tariff of the Azerbaijan Republic - important means of State regulation of foreign trade when ensuring effective interrelation of the domestic market with the world market, and also rules of taxation of goods with duties in case of their movement through customs border of the Azerbaijan Republic.
Main objectives of customs tariff are:
rationalization of commodity structure of import to the Azerbaijan Republic;
providing rational ratio of import and commodity exportation, currency incomes and expenses on territories of the Azerbaijan Republic;
effective control over import to customs area of the Azerbaijan Republic and export from it currency values;
creation of conditions for progressive changes in structure of production and consumption of goods in the Azerbaijan Republic;
protection of economy of the Azerbaijan Republic against adverse effect of foreign competition;
creation of conditions for effective integration of economy of the Azerbaijan Republic into the world economy.
Scope of this Law is the single customs area of the Azerbaijan Republic.
In this Law the following basic concepts are used:
customs area - the territory consisting of the overland territory, internal waters of the Azerbaijan Republic, the sector of the Caspian Sea (lake) belonging to the Azerbaijan Republic (including the islands which are in it, artificial islands, constructions and structures), and airspace over them;
customs border - border of customs area of the Azerbaijan Republic;
goods - any property moved through customs border of the Azerbaijan Republic, including thermal, electric and other types of energy;
legal entities and physical persons - all legal entities and physical persons moving goods through customs border of the Azerbaijan Republic;
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The document ceased to be valid since October 2, 2013 according to the Law of the Azerbaijan Republic of June 13, 2013 No. 687-IVQ