Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

Registered by

in the Ministry of Justice

Azerbaijan Republic

On January 9, 2001 No. 2538

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 freights

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 freights 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 steering 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 freight, loads of axis, the distance passed in the territory of the Azerbaijan Republic and degree of danger of freights 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

- in case of load-carrying capacity of the vehicle:

from 1 to 10 tons - 100 US dollars;

from 10 to 24 tons - 120 US dollars;

more than 24 tons - 180 US dollars.

2.1.4. Calculation of the road tax applied in transit freights by heavy-load vehicles is performed taking into account requirements of Articles 211.2 and 211.3. Tax code.

Treat heavy-load vehicles:

vehicles which weight together with freight constitutes over 36 tons, with load of one axis more than 10 tons;

multiaxis (with 2 and more axes) vehicles with load of one axis in case of interaxal distance from 1, to 2,5 to metrasvysha of 9 tons; from 1,31 to meter 1,6 - over 8 tons; from 1 to 1,3 to metrasvysha of 7 tons, to 1 meter - over 6 tons.

2.1.5. The tax amount applied to heavy-load vehicles for the 1st day according to subitem 2.1.3. this instruction, increases for each kilometer of the road passed in the territory of the Azerbaijan Republic in the below-specified size:

a) In case of total weight of vehicles together with freight:

from 37 to 41 tons - 0.15 US dollars;

from 41 to 51 tons - 0.30 US dollars;

from 51 to 61 tons - 0.45 US dollars;

from 61 to 71 tons - 0.60 US dollars;

from 71 to 81 tons - 0.75 US dollars;

over 81 tons - 1.8 US dollars.

b) If the most permissible load on axis of the normative limit corresponding to interaxal distance:

to 20 percent - 0.5 US dollars;

from 20 percent to 50 percent - 1.0 US dollar;

from 50 percent to 70 percent - 2.0 US dollars;

Example No. 1: In case of entrance on the territory of the Azerbaijan Republic through the customs check point "Synyg Kyorpyu", belonging to the Republic of Turkey, the vehicle of the Mercedes brand, load-carrying capacity of 25 tons and total weight together with freight of 40 tons it becomes known that it will be in the territory of the Azerbaijan Republic one day and there shall pass the distance in 500 kilometers. In this case the tax amount is estimated in the following procedure:

On vehicle capacity:

for the 1st day - 180 US dollars;

on bolshegruznost: 500 km x 0.15 US dollars =75 US dollars.

Thus, the total amount of tax constitutes: 180+75=255 US dollars.

Example No. 2: The vehicle of the Volvo brand, five-axis, load-carrying capacity of 28 tons and total weight together with freight 52 tons, the long 12 meters belonging to the Republic of Bulgaria, driving through the customs check point "Synyg Kyorpyu" will be in the territory of the Azerbaijan Republic one day and there shall pass the distance in 300 kilometers. In this case the tax amount is estimated in the following way:

interaxal distance - 12 m: 5 = m

the actual load of axis - 52: 5 = 10,4 of tons

normative limit corresponding to interaxal distance - 9 tons

weight over normative limit - 1,4 of ton or 15%

Thus:

on load-carrying capacity for the 1st day - 180 US dollars

on bolshegruznost - 135 US dollars (300 km x 0,45)

for the loading exceeding normative limit to 20% (15%) - 150 US dollars (300kh 0,5)

Thus, the total amount of tax constitutes: 180+135+150=465 US dollars.

2.1.6. The tax amount, applied in one day depending on load-carrying capacity to the cargo vehicles transporting dangerous goods with degree of the danger established by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 25, 1994 No. 315, increases in the following way:

for low-dangerous goods - 100 percent;

for dangerous goods - 200 percent;

for especially dangerous goods - 400 percent.

Example No. 3: The vehicle of the KamAZ brand load-carrying capacity of 12 tons and in total weight together with freight of 20 tons with paint freight (special code of danger 1263), belonging the Republics Georgia, driving through the customs check point "Synyg Kyorpyu", there shall be in the territory of the Azerbaijan Republic one day. In this case the tax amount is estimated in the following way:

on load-carrying capacity for the 1st day - 120 US dollars;

for transportation of especially dangerous goods - 480 US dollars (120kh 4)

Total amount of tax constitutes: 120+480=600 US dollars.

Example No. 4: The vehicle of the Skaniya brand with a loading capacity of 25 tons and total weight together with freight of 20 tons with freight of accumulator electrolyte (code of small danger 1735), belonging to the Hungarian Republic, there shall be in the territory of the Azerbaijan Republic one day. In this case the tax amount is estimated in the following way:

on load-carrying capacity for the 1st day - 180 US dollars;

for transportation of low-dangerous goods - 180 US dollars (100%).

Total amount of tax constitutes: 180+180=360 US dollars.

2.2. The tax amount, estimated in one day for buses - based on quantity of seats, and for cargo avtomobileygruzopodjemnost and degrees of danger of freight, increases per every day in the following way depending on the term of finding of the vehicle in the territory of the Azerbaijan Republic:

when finding from 2 to 7 days - 20 percent;

when finding from 7 to 30 days - 30 percent;

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