Azerbaijan Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in azerbaijan, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Import Tariffs
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Azerbaijan is not yet a member of the World Trade Organization but continues to advance its accession process. The country has pursued WTO membership since 1997, and in recent years it has stepped up engagement. The 16th Working Party meeting on accession took place in 2024, and in June 2025 Azerbaijan concluded bilateral market-access negotiations with China, an important milestone toward eventual membership.

The country’s tariff regime has been simplified since 2018, when it adopted a three-tier structure with rates of 0 percent, 5 percent, and 15 percent. Raw materials and machinery are generally exempt from duties, while finished products and agricultural goods are usually subject to the 15 percent rate. This framework remains in place in 2025.
In the energy sector, production sharing agreements (PSAs) continue to grant contractors, their agents, and subcontractors the right to import and re-export goods duty-free, provided they are registered in Azerbaijan. This long-standing exemption is an important incentive for foreign investors in hydrocarbons.

Tax incentives also play a central role in attracting investment. Residents of industrial parks and special economic zones benefit from a 10-year exemption on VAT and customs duties for imported equipment and machinery. These exemptions apply in zones such as Sumgait, Mingachevir, Garadagh, Hajigabul, Nakhchivan, Pirallahi, and Aghdam. The same treatment extends to high-tech parks, with the aim of supporting manufacturing and technological development.
Newer incentives introduced in 2025 go further. Equipment imports for public–private partnership projects or renewable energy developments can now qualify for VAT exemptions lasting up to 30 years, depending on the agreement. At the same time, the branch profit tax rate for foreign companies has been reduced from 10 percent to 5 percent, and transfers of land-use rights are now exempt from VAT.

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

Limitations

As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

Privacy

The Chatbot does not collect information about users and does not use the contents of users’ chat history to learn new information. All feedback is anonymous. Please do not enter personally identifiable information (PII), sensitive, or proprietary information into the Chatbot. Your conversations will not be connected to other interactions or accounts with ITA. Conversations with the Chatbot may be reviewed to help ITA improve the tool and address harmful, illegal, or otherwise inappropriate questions.

Translation

The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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