Importers must provide the State Customs Committee with several key documents, including a signed import contract (with contract number), a customs declaration, and permissions from relevant state entities where applicable. Importers are also required to submit a bill of lading, sales invoice, packing list, certificate of origin, and certificate of quality for the imported merchandise.
Goods imported into Azerbaijan for processing and re-export are subject to normal duties and taxes upon entry. Once processing is completed and the goods are re-exported, a drawback procedure is initiated to recover taxes and duties paid. There is no formal application process; instead, the State Customs Committee sets the timeframe for processing and re-export, usually within two years. The Committee may also require that a minimum number of finished products be retained to ensure that imported goods are used for their intended purpose.
Travelers entering Azerbaijan can bring in personal items and valuables up to a certain limit without filing a customs declaration. Specifically, they are allowed to import up to $10,000 in currency (or equivalent), three liters of alcohol, 600 cigarettes, and 20 grams of gold or jewelry duty-free. For amounts exceeding these thresholds, but below $50,000 in currency, travelers must complete a declaration. Medication for personal use may be brought in without restriction or declaration.
Import rules also have special provisions in the energy sector. Goods, tools, equipment, supplies, and services required to fulfill the objectives of production sharing agreements (PSAs) are generally exempt from import duties and taxes. Foreign firms registered in Azerbaijan that provide services to PSA contractors or subcontractors may also qualify for duty and VAT exemptions. In all cases, however, the specific terms outlined in each PSA govern the treatment of imported goods and equipment.
Import Requirements and Documentation
Last published date: