Azerbaijan Customs Tariff 2026: Stay Compliant, Reduce Costs

Azerbaijan Customs Duties Summary

Azerbaijan utilizes a tiered tariff system based on the Harmonized System (HS) to regulate imports and protect domestic industries. The customs structure is relatively simplified, with ad valorem duties generally falling into four main categories: 0%, 5%, 10%, and 15%. In addition to standard import duties, importers must calculate Value Added Tax (VAT) on the CIF value plus duty, and account for specific excise taxes on designated goods.

Duty Types Overview

• Ad Valorem Duty: The primary import tariff calculated as a percentage of the customs value, capped at 15% for most goods.
• Specific and Compound Duties: Applied primarily to agricultural products, these are calculated based on physical units (weight/volume) or a combination of value and unit count.
• Excise Tax: Levied on specific consumption goods such as alcohol, tobacco, and petroleum products; rates can be a percentage or a fixed amount per unit.
• Value Added Tax (VAT): A standard 18% tax applies to the total value of the import, including customs value and duties paid.
• Antidumping Duties: Azerbaijan may impose additional duties on imports sold below fair market value to safeguard local production.
• Section 301, MPF, and HMF: These are specific US regulatory fees (Section 301 tariffs, Merchandise Processing Fee, Harbor Maintenance Fee) and do not apply to Azerbaijan imports.