Approved by the Order of the Chairman of the State Customs Committee of January 5, 2001 No. 001

The instruction about procedure for calculation and collection of road tax for entrance on the territory of the Azerbaijan Republic of vehicles of foreign states and use of this territory for transportation of passengers and loads

1. General provisions

1.1. Calculation and collection according to Chapter XV of the Tax code of the Azerbaijan Republic of road tax on owners of vehicles of the foreign states driving on the territory of the Azerbaijan Republic and using its territory for transportation of passengers and loads is regulated by this Instruction.

1.2. The vehicles of foreign states driving on the territory of the Azerbaijan Republic are the taxation objects, and owners of these motor transportation sredstvpredpriyatiya-nonresident and physical persons - nonresidents (or any other persons managing from their name these vehicles) payers of road tax.

1.3. The road tax is estimated and levied by departments (departments) of road taxes of boundary customs authorities of the Azerbaijan Republic in case of entrance of vehicles of foreign states on customs area of the Azerbaijan Republic and during one banking day is transferred into the budget of the state.

2. Calculation of road tax at the rates

2.1. Road taxes on vehicles of the foreign states driving on the territory of the Azerbaijan Republic are estimated depending on types of vehicles, including for passenger cars (buses) - from quantity of seats, for lorries - from load-carrying capacity, total weight together with load, loads of axis, the distance passed in the territory of the Azerbaijan Republic and degree of danger of loads at the following rates:

2.1.1. From cars - 15 US dollars.

2.1.2. From buses for the 1st day - in case of quantity of seats:

from 1 to 12 - 30 US dollars;

from 12 to 30 - 60 US dollars;

31 and more - 100 US dollars.

2.1.3. From cargo vehicles, trailing and semitrailer vehicles (further - cargo vehicles) for the 1st day

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