Azerbaijan is not a member of the WTO but has initiated the accession process.  Azerbaijan adopted a new set of tariffs in 2018, simplifying the regime to include only three rates:  0%, 5%, or 15%, depending on the import.  Under the new regime, the majority of raw materials and machinery are exempt from customs duties.  Finished products and agricultural produce are all typically charged a 15% tariff.

Under the production sharing agreement (PSA), contract regime used in the energy sector, contractors, their agents, and subcontractors are entitled to import and re-export goods used for hydrocarbon activities from Azerbaijan without any import duties or restrictions.