Azerbaijan raising excise rates on imported cars

Starting from January 1, 2019, excise rates on car imports will increase in Azerbaijan, according to the amendments to the tax code adopted Nov. 30 by the Azerbaijani parliament.

The excise rates on imported cars will be as follows:

Taxable item

Excise rates which will be valid until end of 2018

Excise rates which will be applied from 2019

Cars:

with engine capacity up to 2,000 cubic centimeters

per each cubic centimeter of engine capacity - 0.2 manats

per each cubic centimeter of engine capacity - 0.3 manats

with engine capacity up to 3,000 cubic centimeters

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400 manats + 3 manats per each cubic centimeter in an engine capacity from 2,001 to 3,000 cubic centimeters

600 manats + 5 manats per each cubic centimeter in an engine capacity from 2,001 to 3,000 cubic centimeters

with engine capacity up to 4,000 cubic centimeters

3,400 manats + 8 manats per each cubic centimeter in an engine capacity from 3,001 to 4,000 cubic centimeters

5,600 manats + 13 manats per each cubic centimeter in an engine capacity from 3,001 to 4,000 cubic centimeters

with engine capacity up to 5,000 cubic centimeters

11,400 manats + 20 manats per each cubic centimeter in an engine capacity from 4,000 to 5,000 cubic centimeters

18,600 manats + 35 manats per each cubic centimeter in engine capacity from 4,000 to 5,000 cubic centimeters

with engine capacity over 5,000 cubic centimeters

31,400 manats + 40 manats per each cubic centimeter in engine capacity exceeding 5,000 cubic centimeters

53,600 manats + 70 manats per each cubic centimeter in engine capacity exceeding 5,000 cubic centimeters

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