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.

2.2. Excises are paid directly by the customs applicant or the other person determined by the customs legislation to or at the time of adoption of the cargo customs declaration.

2.3. In cases of recalculation of payments, collection of payments in indisputable procedure, including cases of recalculation of cost of goods and cars in which delay in payment is granted, and also penalties of penalties and penalty fee, these amounts are collected from the face responsible for financial regulation.

3. Procedure for calculation of excise

3.1. Excises on the ethyl (food) alcohols, alcoholic drinks, tobacco products and cars made outside state members of the CIS or made in state members of the CIS, but imported on the territory of the Azerbaijan Republic because of limits of state members of the CIS are estimated as a percentage of their customs value at the rates specified in appendix No. 1 to this Instruction.

3.2. Excises on the republics imported on the territory oil products, are estimated at the rates specified in appendix No. 2 to this Instruction irrespective of their country of source and import.

3.3. The amount of excise is determined by the following formula:

where

And - the excise amount;

St - the customs value of excise goods and cars determined in case of customs clearance;

The expert - excise rate

4. Release from excise

According to 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 for own requirements of the companies are exempted from payment of excise.

5. Procedure for calculation of excise

5.1. As confirmation about payment of excise the copy of the payment order with mark of bank about performing payment shall be attached to the completed declaration. After payment of excise customs authorities grant permission for leave of excise goods and cars on free circulation in the territory of the republic.

5.2. The tax amount of excise is credited into the deposit account of customs authorities. Customs authorities control receipts of tax on the deposit account. In case of not receipt of funds on the deposit account within one month from the date of submission of the payment order, customs authorities provide collections of the estimated tax in indisputable procedure.

5.3. The amounts of excises which arrived into deposit accounts of customs authorities shall be transferred into special budget accounts in authorized banks of the Azerbaijan Republic at least 4 times a month with condition of implementation of the last payment in the last banking day.

5.4. According to the decision of customs authorities the excise payment deferral for a period of up to two months from acceptance date of the cargo customs declaration can be granted to the payer. Delay is granted in case of accomplishment of one of the following conditions:

a) in case of submission of the warranty obligation of the authorized bank in accordance with the established procedure included by the State committee of the Azerbaijan Republic in the register (the form of the warranty obligation of bank is applied. Appendix No. 3);

b) in case of pledge of goods and vehicles based on the collateral contract signed according to the Law of the Azerbaijan Republic "About pledge" and the Provisions "About Rules of Application of Pledge by Customs Authorities of the Azerbaijan Republic".

5.5. In case of failure to carry out by the payer or his authorized bank of obligations customs authorities collect in indisputable procedure the estimated tax amounts, and also penalty fee in the amount of percent 0,3 per every day (including days of delay) delays, including day of collection, from the payer or the authorized bank which issued the warranty obligation and report about the fact of failure to carry out of warranty obligations in the State Customs Committee and National Bank of the Azerbaijan Republic.

5.6. The excise on the cars imported for private use of physical persons as a percentage of their customs value according to the rates is estimated and paid on forms of the strict accounting.

5.7. Return of excessively collected or paid excise is made according to the current legislation.

6. Features of application of excises in case of various customs regimes

6.1. The goods imported on customs area of the Azerbaijan Republic for free circulation are assessed with excises in generally established procedure.

6.2. In case of placement on storage of the excise goods imported on the territory of the Azerbaijan Republic on customs warehouse excises are not levied.

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