Approved by the Order of Customs committee of the Azerbaijan Republic of December 25, 1997 No. 1107

The instruction about procedure for calculation and payment of excises on the excise goods and cars imported on the territory of the Azerbaijan Republic

1. General provisions

1.1. This Instruction is developed based on the Law of the Azerbaijan Republic "About excises" (with the subsequent amendments and changes), resolutions of the Cabinet of Ministers of the Azerbaijan Republic of July 2, 1996 No. 80, of May 16, 1997 No. 47, of September 2, 1997 No. 101, and also the existing acts of the customs legislation.

1.2. The goods and cars (specified in appendix No. 1 to this Instruction), made outside state members of the CIS are assessed with excises according to the rates.

1.3. The excise goods and cars made in state members of the CIS (certificate of origin) in case of their import to the territory of the Azerbaijan Republic because of limits of gosudarstvchlen of the CIS are assessed with excises.

1.4. The goods specified in appendix No. 2 to this Instruction are assessed with excises according to the rates irrespective of country of source and import.

1.5. Excises on the excise goods and cars imported on the territory of the Azerbaijan Republic are paid in manats, at the foreign exchange rate established by National Bank of the Azerbaijan Republic on the date of adoption of the cargo customs declaration to customs procedures.

2. Taxpayers

2.1. All legal entities, irrespective of pattern of ownership and subordination, and also the physical persons importing excise goods and cars on the republic territory are payers of excise.

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