-What kind of duties and taxes are applied on transported fruit and vegetables products to Azerbaijan? | -Application of customs taxes and duties on transported commodities to a customs territory of the republic is regulated by decision No 161 on December 22 2003 «About making changes to decision No 80 on April 12 2001 «About customs duties degrees on import-export operations and about the amount of taken collections for a customs clearance in the Republic of Azerbaijan and decision No 11 on January 31 2005 «About the list of imported commodities value added tax free to a territory of the Republic of Azerbaijan» of the Cabinet of MInisters of the Republic of Azerbaijan.
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-Are customs taxes and duties imposed on temporary imported commodities to our republic? | -Customs clearance of transported commodities and means of transport under a temporary import regime is implemented in the considered form in the «Completely or partially free regulations of temporary imported (exported) commodities from payment of customs duties and taxes in the Republic of Azerbaijan» approved by decision No 160 on July 27 1998 of Cabinet of Ministers of the Republic of Azerbaijan. If an import period of transported commodities to a territory of the republic under a temporary import regime is determined for a year by customs authorities and after completion the same period and an engagement about transportation back of commodities is introduced to a customs authority customs duties and taxes are not imposed on those commodities.
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-In what cases is compensation duty applied on transported commodities to our republic? | -If directly and indirectly subsidies are used during production or export of imported commodities to a customs territory of the Republic of Azerbaijan and if this kind import makes damage for local producers of these type commodities or this case is not made exception, obstacle is created for organization and expansion of production of these commodities in the Republic of Azerbaijan compensation duties are applied.
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-How much can fish caviar be taken away from our country? | -According to the approved «Transportation regulations of commodities not considered for production and commercial purposes by natural persons through a customs border of the Republic of Azerbaijan» by decision No 105 on May 31 2001 of the Cabinet of Ministers of the Republic of Azerbaijan till 125 grammes fish caviar can be taken away from the Republic of Azerbaijan by natural persons.
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-Our company wants to bring a commodity to Azerbaijan for a demonstration in the exhibition. Must we pay customs tax and duty for it? | -For demonstration in exhibitions, fairs, international symposiums and in other this kind measures (organized exhibitions for production or for commercial activity considered for a sale of a commodity being exception) temporary import is determined till a year for temporary imported commodities to a customs territory of the Republic of Azerbaijan by customs authorities and after completition of the same period and engagement about transportation back of commodities is introduced to a customs authority customs duties and taxes are not imposed on those commodities.
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In what degree are silver manufactured products involved in customs tax and duties? | According to decision No 161 on December 22 2003 ?About making changes to decison No 80 on April 12 2001 ?About customs duties degrees on import-export operations and the amount of taken collections for a customs clearance in the Republic of Azerbaijan? and decision No 220 on December 30 2007 ?About making changes to decision No 11 on January 31 2005 ?About the list of imported commodities value added tax free to a territory of the Republic of Azerbaijan? of the Cabinet of Ministrs of the Republic of Azerbaijan imported silver manufactured products to a customs territory of the republic are involved in customs import duty in volume 15 percent and value added tax in volume 18 percent.
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-Our company wants to bring a commodity to Azerbaijan for a demonstration in the exhibition. Must we pay customs tax and duty for it? | -For demonstration in exhibitions, fairs, international symposiums and in other this kind measures (organized exhibitions for production or for commercial activity considered for a sale of a commodity being exception) temporary import is determined till a year for temporary imported commodities to a customs territory of the Republic of Azerbaijan by customs authorities and after completition of the same period and engagement about transportation back of commodities is introduced to a customs authority customs duties and taxes are not imposed on those commodities.
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-In what maximum period can temporary imported commodities be kept in the Republic of Azerbaijan? | -Temporary import (export) periods of commodities are determined by customs authorities of the Republic of Azerbaijan and as a rule it shouldn`t be over two years by taking aim and terms of this kind import (export) into account.
An executive power of the Republic of Azerbaijan holding a customs activity can determine less or more temporary (export) periods for different commodity categories.
Prolongation of shown periods is implemented by customs authorities of the Republic of Azerbaijan in the determined form by an executive power of the Republic of Azerbaijan holding a customs activity.
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-Our company wants to bring a commodity to Azerbaijan for a demonstration in the exhibition. Must we pay customs tax and duty for it? | -For demonstration in exhibitions, fairs, international symposiums and in other this kind measures (organized exhibitions for production or for commercial activity considered for a sale of a commodity being exception) temporary import is determined till a year for temporary imported commodities to a customs territory of the Republic of Azerbaijan by customs authorities and after completition of the same period and engagement about transportation back of commodities is introduced to a customs authority customs duties and taxes are not imposed on those commodities.
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-In what cases is a facilitation form of a customs clearance implemented? | -Customs clearance of necessary commodities during natural disaster, crashes, accidents, fast rotten commodities, radioactive substances, information and other materials for mass information purposes sent this kind commodities to addresses of high legislation, executive and court power organs of the Republic of Azerbaijan is implemented in the reduced and facilitated form. The application cases and terms of a customs clearance in the facilitated form are determined by an executive power of the Republic of Azerbaijan holding a customs activity. |
-Can an introduced customs declaration by a declarant be changed? | -Shown information in a customs declaration can be changed, addition can be done to it or a given customs declaration can be taken back by a permission of a customs authority of the Republic of Azerbaijan.
Changes and making additions, taking back, check up of a customs declaration are permitted till starting an inspection of commodities and means of transport, at the same time till determination incorrectness of shown information by a customs authority of the Republic of Azerbaijan are permitted.
Made changes and additions in a customs declaration can`t expand or limit of its activity sphere.
Officials of customs authorities of the Republic of Azerbaijan by their initiative or by instruction and request of persons being exception including information belonging to a power of customs authorities of the Republic of Azerbaijan don`t have right to fill a customs declaration, to change information shown in a customs declaration or to make additions to it.
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-If a person doesn`t declare correctly a transported commodity through a customs border by the same person, what kind of responsibility measures are considered against that person? | - As we know according to article 166 of CC of RA transported commodities and means of transport through a customs border of the Republic of Azerbaijan are declared to customs authorities. A declaration is implemented in the determined form by giving necessary exact information on a customs regime of commodities and means of transport and for customs goals. A person for not giving exact declaration on transported commodities and means of transport through a customs border bears considered responsibility in the legislation.
If value of a transported object through a customs border of the Republic of Azerbaijan by declaring or undeclaring way is above four thousand times of a financial notional unit, in this case actions of the same person are considered crime and create considered crime in article 206 of CC of RA. For this crime corresponding sanction of the same article is applied. If value of a transported object through a customs border is less than a financial notional unit, in this case process of action about administrative offence by article 413.2 of AOC and an administrative investigation is carried out. During process of action if there is sufficient proves approving created of a considered administrative offence in article 261 of AOC of the Republic of Azerbaijan by a person about whom process on action, the same person is fined from thirty percent till hundred percent of commodities and means of transport being directly an object of an administrative offence or violation object is confiscated. |
-What cases are making exception of a process of action on administrative offences against customs regulations? | -An official of a customs authority of the Republic of Azerbaijan in the following cases can`t hold and consider process of action on administrative offences against customs regulations:
a) if an official took part as a witness, expert, specialist in the holding of the process of action about administrative offences against customs regulations and as a legal representative of a person involving in responsibility.
b) if an official is a relative of a natural person involving in responsibility, if barrister or representative and a witness, expert, specialist took part in the process of action or in consideration.
c) at the same time if there are other cases giving ground for considering having interest of an official holding process in the same action. Additionally I want to note that as a result of a created administrative offence employees of state organs implementing control on obedience regulations causing start of actions about administrative offences or persons took part as an other participant for actions previously can`t be a defender or a representative in the process of actions on administrative offences. At the same time if there is family ties with a specialist, expert, translator, a person creating an administrative offence, a victim, its representative, a barrister, a procurator, a judge, a member of a collegial organ or an offence in the process; if there are sufficient grounds about having interest in result of an action they can`t take part in the process of action about an administrative offence. |
-What kind of reproach types are there for administrative offences against customs regulations. | -For creating administrative offences seven administrative reproach types were considered in the Administrative Offences Code of the Republic of Azerbaijan. But for administrative offences against concrete customs regulations warning, administrative fine, instrument in a creation of an administrative offence or confiscation of commodities and means of transport being directly object of an administrative offence reproach types are applied.
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In what degree are grain harvester combines involved in customs tax and duties? | Classified grain harvester combines in 8433510000 commodity position in the Unit Commodity Nomenclature of the Foreign Economic Activity transporting to a customs territory of the republic depending on a customs value according to decision No 161 on December 22 2003 ?About making changes to decision No 80 on April 12 2001 ?About customs duties degrees on import-export operations and the amount of taken collections for a customs clearance in the Republic of Azerbaijan? and decision No 220 on December 30 2007 ?About making changes to decision No 11 on January 31 2005 ? About the list of imported commodities value added tax free to a territory of the Republic of Azerbaijan? of the Cabinet of Ministers are involved in customs import duty in volume 0.5 percent and value added tax in volume 18 percent.
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What are methods of customs valuation? Change of consistency of what methods can`t be permitted? | According to the 1 st point of article 17 of the Law about the Customs Tariff of the Republic of Azerbaijan customs valuation of imported commodities to a territory of the Republic of Azerbaijan is determined by the following methods: by agreement price of imported commodities; by agreement price of same commodities; by agreement price of same type commodities; by collection method of valuation; by deduction mentod of valuation; by reserve method. According to the 2 nd point of article 17 of the Law about the Customs Tariff of the Republic of Azerbaijan besides the deduction and collection of the value methods consistency of other methods can`t be changed.
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What are goals of applying customs tariff in the Republic of Azerbaijan? | The main goals of the customs tariff are the followings: to rationalize goods structure of import for the Republic of Azerbaijan; to provide favourable relation of import, export of commodities, currency income and expenses in a territory of the Republic of Azerbaijan; rational control on transportation of currency resources to a customs territory of the Republic of Azerbaijan and taking out from this territory; to create condition for progressive changes in production and consumption structures of commodities in the Republic of Azerbaijan; to protect the economy of the Republic of Azerbaijan from the negative influence of the foreign competition; to create condition for the rational integration of the economy of the Republic of Azerbaijan into the world economy;
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How is duty of imported agricultural products to the Republic of Azerbaijan determined? | For information I would like to say that corresponding to a commodity positions in the Foreign Economic Activity Commodity Nomenclature application of customs tax and duties to imported commodities to the Republic of Azerbaijan is regulated by the affirmed by Decision No 161 on December 22, 2003 «Degrees of customs import duties on transported commodities to a territory of the Republic of Azerbaijan» about making change to Decision No 80 on April, 2001 «About customs duties degrees for export-import operations, amount of taken collections for a customs clearance in the Republic of Azerbaijan» of the Cabinet of Ministers of the Republic of Azerbaijan and affirmed by Decision No 11 on January 31, 2005 «List of value added tax free transported commodities to a territory of the Republic of Azerbaijan». According to the affirmed by Decision No 161 on December 22, 2003 «Degrees of customs import duties for transported commodities to a territory of the Republic of Azerbaijan» about making change to Decision No 80 on April 2, 2001 of the Cabinet of Ministers of the Republic of Azerbaijan tariff reductions are applied to transported seed agricultural products for crops in various times of a year.
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In what sum are customs and tax duties imposed on transported televisions? | According to decision No 161 on December 12,2003 «Customs duties degrees on export-import operations in the Republic of Azerbaijan, about amount of taken collections for customs clearance on making change to Decision No 80 on April 12, 2001» and Decision No 11 on January 31, 2005 «About list of value added tax free transported commodities to a territory of Republic of Azerbaijan» of the Cabinet of Ministers of the Republic of Azerbaijan transported televisions to a customs territory of the republic are involved in the amount 15 percent of customs value import customs duty (being exception commdities imported from signed Agreement «About free trade» countries and being production of those countries) and in 18 percent amount value added tax.
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Are customs tax and duties applied on imported newspapers and books to our country? | According to the decision on 22 December, 2003 No 161»About amendment to decision 12 April, 2001 No 80 about amount of received collections for decrees of export import operations and for customs clearance in the Republic of Azerbaijan» of the Cabinet of Ministers of the Republic of Azerbaijan imported books and newspapers are involved in 3 percent amount of the customs value import customs duty (as an exception of imported commodities from the Agreement signed «About free trade» countries). At the same time those commodities are free from value added tax by the decision No 11 on January 31, 2005 «About list of imported commodities exempt from value added tax to the territory of the Republic of Azerbaijan» of the Cabinet of Ministers of the Republic of Azerbaijan.
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What kind of types of customs duties are applied in the Republic of Azerbaijan at present? | The following customs duties are applied in the Republic of Azerbaijan:
a) ad valorem - to be calculated by percent of commodities for their customs value;
b) specific - to be calculated by a determined value for a commodity unit;
c) combined - to be calculated by joining of both types.
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What is the origin country of a commodity? | An origin country of a commodity is determined by implementation tariff and non - tariff regulation of commodities transportation to the customs territory of the Republic of Azerbaijan and export from this territory. An origin country means that a country subjected to completely produced of a commodity in the same counrty or sufficiently reproduced on ground of determined criteria by corresponding law. |
What kind of measures aррlied against a рerson if he declares commodity by using false documents (false contract, origin certificate etc)? | -For introducing documents reflecting unreal informations or documents concerning to other commodities and shiррing facilities for customs goals to corresрonding executive рower organ of the Azerbaijan Reрublic, if it is in less number commodities and shiррing facilities being directey obйect of administrative mistake are confiscated or from thirty рercent uр to hundred рercent рenalty of value of those commodities and shiррing facilities was imрosed. When we say "a less number" it means the number till four thousand times the amount of the conditional financial unit. "A great number" consists of sum over four thousand times the amount of the minimum salary sum of transрorted obйects and there is criminal and the action of a рerson is considered as a smuggling case. |
| -When can a short declaration be aррlied? | -A short declaration can be aррlied until arrangement of commodities and shiррing facilities under definite customs regime. Forms of short declaration and the list of the shown information there are determined by the State Customs Committee, Reрublic of Azerbaijan. A short declaration is given in the same time with aррlication of commodities and shiррing facilities by carriers or a short declaration is given after introduction of commodities and shiррing facilities not late of the next working day by the рermission of the customs authority, Reрublic of Azerbaijan. A short declaration isn`t given if commodities are arranged under any customs regime in the shown time.
If there isn`t reрresentative given a sрecial authority for giving a short declaration by the carrier, the caрtain of the shiррing facility, driver or other рhysical рerson is considered this kind of reрresentative. The reрresentative of the carrier must render assistance to customs authorities, Reрublic of Azerbaijan in the clearance of the short declaration. |
| -What kind of resрonsibility aggravated cases are there according to violation of customs regulations? | -Corresрonding to Administrative Mistakes Code, Reрublic of Azerbaijan being aррlied administrative reрroach resрonsibility aggravated cases are considered followings:
1. In sрite of demanding to stoр action against law of authoritative рersons, continuation of these actions;
2. According to administrative mistake reрeatedly creating the same mistake of the reрroached рerson;
3. Ivolvement of teenagers in creating administrative mistake;
4. Creation of administrative mistake by some grouр рersons;
5. Creation of administrative mistake in natural disaster or in other extraordinary situations;
6. Creation of administrative mistake by drunk man.
Judge aррlying administrative reрroach, authoritative organ (authoritative рerson) deрending on the character of the administrative mistake can`t consider shown case, resрonsibelity in 34.1.6 th article of the Administrative Mistakes Code, Reрublic of Azerbaijan as an aggravated case. |
| -Which cases is the simрlification rule of the customs clearance imрlemented in? | -During natural disasters, catastroрhes, accidents customs clearance of necessary commodities, radio-active substances, commodities sent information for mass information рurрose and other materials to the addresses high legislation, executive and court government organs and other this kind commodities is imрlemented in reduced and simрlificated form.
The State Customs Committee determines aррlication cases and conditions of simрlificated form of the customs clearance |
-How much customs payments are imposed on transported cars from abroad by natural persons? | -Transporting cars to a territory of the republic depending on a volume of an engine and customs value according to decision No 189 on November 27 2007 «About making changes to decision No 80 on April 12 2001 «About customs degrees on import-export operations and about the amount of taken collection for a customs clearance in the Republic of Azerbaijan», decision No 161 on December 22 2003 «About making changes to decision No 80 on April 12 2001 «About customs degrees on import-export operations and about the amount of taken collections for a customs clearance in the Republic of Azerbaijan», on making changes to decision No 11 on January 31 2005 «About the list of import commodities calue added tax free», decision No 220 on December 30 2007 are involved in the volume 0.4 US dollar for each cubic centimetre for cars (new) not over 1 year from production date, in the volume 0.7 US dollar for each cubic centimetre for cars (old) 1 year passed from production date are involved in a customs import duty and the volume 18 percent value added tax.
At the same time corresponding to 190.4 point of the Tax Code of the Republic of Azerbaijan excise taxes according to following schedule are applied.
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| Cars: | Degree of excise: |
| volume till 2000 cubic centimetres of an engine | for each cubic centimetre of an engine volume - 0.15 manat |
| volume till 3000 cubic centimetres of an engine | 300 manats+for 2001-3000 cubic centimetres part of an engine volume for each cubic centimetre -1 manat |
| volume till 4000 cubic centimetres of an engine | 1300 manats+for 3001-4000 cubic centimetres part of an engine volume for each cubic centimetre - 2 manats |
| volume over 4000 cubic centimetres of an engine | 3300 manats+for over 4000 cubic centimetres of an engine volume for each cubic centimetre - 4 manats |
