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of June 13, 2013 No. 687-IVQ

About customs tariff

(as amended on 16-06-2023)

This Law establishes rules of forming and application of customs tariff in the Azerbaijan Republic, and also taxation by customs duties of goods in case of their movement through customs border of the Azerbaijan Republic (further – customs border).

Chapter 1. General provisions

Article 1. Basic concepts

1.1. The basic concepts used in this Law express the following values:

1.1.1. customs tariff - the code of rates of the customs duties applied to the goods moved through customs border, and systematized according to the commodity nomenclature of foreign economic activity;

1.1.2. customs duties - the type of customs payments levied by customs authorities in case of commodity importation on customs area of the Azerbaijan Republic and commodity exportation from this territory;

1.1.3. the commodity nomenclature of foreign economic activity - the qualifier approved by relevant organ of the executive authority and combining in itself groups, line items, subline items, subsubline items of goods in the form of digital sign or group of digital signs (codes);

1.1.4. the tariff quota - the method of urgent regulation providing application to the quantity (cost) of separate imported goods of the smaller import customs duty provided in the legislation determined by relevant organ of the executive authority and to the part exceeding the specified quantity (cost) - big import customs duty;

1.1.5. customs value of goods - cost determination of goods for the purpose of application of rate of ad customs duty;

1.1.6. identical goods - the goods identical according to all characteristics, including physical properties (except for the small differences which are not influencing the cost of goods), quality, and also reputation in the market;

1.1.7. homogeneous goods - goods which, without being identical in all respects, have similar characteristics and consist of similar components that allows them to perform identical functions and to be interchangeable from the commercial point of view. Goods quality, their reputation in the market and availability of the trademark are the factors considered for determination of their uniformity;

1.1.8. goods of the same class or type - the goods made by any industrial site or the sector covering the group of goods including also identical or homogeneous goods, or their appointment;

1.1.9. production - cultivation, production, production;

1.1.10. direct control - power to manage operational and financial policy of the company for profit earning;

1.1.11. indirect control - power, is considerable influencing decision making in connection with financial and operational policy of the company for profit earning, but not providing direct control over this policy;

1.1.12. the buyer - person buying the goods sold to the Azerbaijan Republic for the purpose of export;

1.1.13. the seller - person selling goods to the Azerbaijan Republic for the purpose of export;

1.1.14. the price which is actually paid or subject to payment - the complete payment performed or which is subject to implementation by the buyer to the seller or in its advantage for imported goods;

1.1.15. the connected persons - participants of the transaction are considered as the connected persons only in the following cases: if one of them is official in business of another; if they is partners in business; if they are employer and the worker concerning each other; if any person is directly or indirect way the owner of share both of them in the authorized capital or at least 5%-ov put into stock turnover, granting voting power; if one of them directly or indirect way controls another; if both of them directly or indirect way are controlled by the third party; if they together directly and indirect way control the third party; if they are close relatives; if one of the faces tied among themselves in business activity is exclusive representative, the single distributor or the single concessionary of another, irrespective of form of this representation, in case of compliance to their above-stated criteria of dependence;


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