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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

(Order as amended of October 13, 1998 No. 059; On May 14, 2010 No. 042)

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.

2.3. In cases of recalculation of the excise tax, deduction in indisputable procedure, and also penalties of penalties and penalty fee, including cases of modification of the cost of goods and automobile cars in which delay for payment of the excise tax is granted, these amounts are levied from the face responsible for financial regulation.

III. Procedure for calculation of the excise tax

3.1. The excise tax for the ethyl (food) alcohols imported on the territory of the Azerbaijan Republic, alcoholic beverages, tobacco products and automobile cars made outside the CIS countries, and also made in state members of the CIS but imported because of limits of the CIS (except guard and patrol means of special function), is estimated from customs value of these goods as a percentage specified in Appendix number 1 to this Instruction.

3.2. The excise tax for the oil products imported on the territory of the republic is estimated from their customs value as a percentage, specified in Appendix number 2 to this Instruction, irrespective of country of source and the place from which they are imported.

3.3. If to designate the customs value established in case of customs clearance imported on the territory of the Azerbaijan Republic of drinking alcohol and cars to which the excise, by letter C, and rate of the excise tax letter A is applied, the amount of the excise tax will be estimated as follows: (With x And): 100

3.4. The size of the excise tax for the excise goods imported on the territory of the Azerbaijan Republic (except specified in subitem 3. To estimate 3) in the following procedure:

IV. Exemption of the excise tax

4.1. Based on Item 1 of article 2 of the Law of the Azerbaijan Republic "About entering of amendments and changes into the Law of the Azerbaijan Republic "About excises" the raw materials and materials imported by the companies for own needs are exempted from the excise tax.

V. Rules of introduction of the excise tax

5.1. One copy of the payment order with mark of bank body about introduction of tax shall be applied to the customs declaration completed for customs authorities for the purpose of payment confirmation of the excise tax. After introduction by the payer of the excise tax customs authorities resolve release of excise goods and automobile cars to which the excise, in free circulation in the territory of the republic is applied.

5.2. The amount of the excise tax is transferred into the deposit account of customs authority. Control of receipt of tax on the deposit account is exercised by customs authorities. If within one month from date of issue of the payment order of means do not arrive into the deposit account, customs authorities provide collection of the estimated excise amount in indisputable procedure.

5.3. The amounts of the excise tax arriving into the deposit account of customs authority shall be transferred into the budget accounts opened in authorized banks of the Azerbaijan Republic, at least four times a month, at the same time transfer of the last payment is performed in the last banking day.

5.4. For payment of the excise tax delay for a period of two months since acceptance date of the cargo customs declaration by customs authorities can be granted. Delay is granted on one of the following conditions:

a) under guarantee of the authorized bank in the appropriate order entered in the register of the State Customs Committee of the Azerbaijan Republic (the form of warranty bank liabilities is applied. Appendix No. 3), or

b) on the security of goods, performed on the basis of the agreement according to the Provision "About Rules of Use of Pledge in Customs Authorities of the Azerbaijan Republic".

5.5. If the payer or authorized bank does not fulfill the obligation at the scheduled time, customs authorities in indisputable procedure levy the estimated tax amounts and penalty fee in the amount of percent 0,3 for each overdue day (including, delay term), including day of deduction, and notify the State Customs Committee and National Bank of the Azerbaijan Republic on failure to carry out of the warranty obligation.

5.6. The excise tax for the automobile cars imported by physical persons for personal use is estimated strictly on the reporting form and paid from their customs value at the established rate.

5.7. Return of excessively brought or withheld excise tax is performed according to the existing legislation.

VI. Features of application of the excise tax in various customs regimes

6.1. The goods imported on customs area of the Azerbaijan Republic for free circulation are assessed with the excise tax in general procedure.

6.2. The excise goods imported on the territory of the Azerbaijan Republic irrespective of origin in case of delivery on storage on customs warehouse are not assessed with the excise tax.

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