Customs Tariffs in Azerbaijan (State Customs Committee)
Customs clearance and import duties in Azerbaijan are administered by the State Customs Committee of the Republic of Azerbaijan (DGK / Dovlət Gomruk Komitəsi):
- Three Main Customs Duty Slabs:
- 0.0% Duty: Raw materials, advanced technology, industrial machinery, and certain pharmaceuticals.
- 5.0% Duty: Semi-finished industrial goods and certain chemical products.
- 15.0% Duty: Finished consumer goods, protected agricultural foodstuffs, and textiles.
- Free Trade Agreements: Goods originating from CIS member countries enter duty-free with an official CT-1 Certificate of Origin.
- Import VAT: Standard 18.0% levied on CIF customs valuation plus customs duties.
- Customs Formalities Service Fee: Charged based on invoice valuation bracket (typically 15 AZN to 275 AZN).
Statutory Regulatory Framework: Compliant with the Tax Code of the Republic of Azerbaijan, Labor Code of the Republic of Azerbaijan, Law on Social Insurance (SSPF / DSMF), and regulatory decrees issued by the State Tax Service, Tariff (Price) Council, and State Customs Committee.