Approved by the Order of the State Customs Committee of the Azerbaijan Republic on December 25, 1997 No. 1099

The instruction about rules of calculation and payment of the excise tax for the excise goods and automobile cars imported on the territory of the Azerbaijan Republic to which the excise is applied

I. General provisions

1.1. This Instruction is prepared on the basis of the Law of the Azerbaijan Republic "About excises", the additions made to it and changes, resolutions of the Cabinet of Ministers of the Azerbaijan Republic of July 02, 1996 number 80, of December 13, 1996 No. 175, of April 7, 1998 No. 71, of June 9, 1998 No. 128, of July 10, 1998 No. 152 and of August 5, 1998 No. 167, on September 02, 1997 number 101 and the existing acts of the customs legislation.

1.2. The goods and automobile cars which are not made in the CIS countries specified in Appendix number 1 to this Instruction are assessed with the excise tax according to the rates.

1.3. Excise goods and automobile cars of production (certificate of origin) of the CIS countries when importing because of limits of the CIS countries are assessed with the excise tax.

1.4. The goods specified in Appendix number 2 to this Instruction are assessed with the excise tax according to the rates irrespective of country of source and the place from which are imported.

1.5. The excise tax for the excise goods and automobile cars imported on the territory of the Azerbaijan Republic to which the excise is applied is brought in manats on the basis of the foreign exchange rate established by National Bank of the Azerbaijan Republic on acceptance date of the cargo customs declaration to customs transaction.

II. Taxpayers

2.1. Payers of the excise tax all legal entities and physical persons irrespective of pattern of ownership and the jurisdictions importing excise goods and automobile cars to which the excise is applied to the republic are recognized.

2.2. The excise tax is brought to or during adoption of the cargo customs declaration to customs transaction directly the applicant of the declaration or other persons provided by the customs legislation.

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