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How car customs duty is calculated in Azerbaijan
A car imported from the USA goes through four payments at customs: import duty, excise tax, VAT and the customs fee. The calculation starts from the customs value and the engine size. Below we show how each payment is calculated and which rates the calculator on this site uses.
1. Customs value
The base of the calculation is the customs value: the car's auction price, the auction fee and shipping to Baku. The dollar total is converted to manat; the calculator uses 1 $ = 1,7 ₼. Shipping is part of the customs value, so a lot bought in a distant state also pays slightly more VAT.
2. Import customs duty
The duty is calculated in euros per cubic centimetre of engine and converted to manat (1 € = 1,95 ₼). The rate depends on two things: the car's age and engine size. The age is the current year minus the model year.
| Car age | up to 1 500 cm³ | 1 501–3 000 cm³ | over 3 000 cm³ |
|---|---|---|---|
| up to 3 years | 0,4 €/cm³ | 0,7 €/cm³ | 1 €/cm³ |
| 4–7 years | 0,7 €/cm³ | 1 €/cm³ | 1,4 €/cm³ |
| over 7 years | 1,2 €/cm³ | 1,5 €/cm³ | 2 €/cm³ |
Duty = engine size × rate from the table × euro rate. The older the car and the larger the engine, the higher the rate.
3. Excise tax
Excise depends only on engine size; the car's price does not matter. With each step up in engine size, every extra cubic centimetre costs more:
| Engine size | Excise tax |
|---|---|
| up to 2 000 cm³ | 0,3 ₼ per cm³ |
| 2 001–3 000 cm³ | 600 ₼ + 5 ₼ per cm³ above 2 000 cm³ |
| 3 001–4 000 cm³ | 5 600 ₼ + 13 ₼ per cm³ above 3 000 cm³ |
| 4 001–5 000 cm³ | 18 600 ₼ + 35 ₼ per cm³ above 4 000 cm³ |
| over 5 000 cm³ | 53 600 ₼ + 70 ₼ per cm³ above 5 000 cm³ |
For a hybrid, the calculator charges 50% of the excise. Electric cars have import duty, excise and VAT exemptions, so the calculator sets these payments to zero. Check the current terms of the exemption before customs clearance.
4. VAT
VAT is 18% and is charged on the sum of the customs value, import duty and excise. So when duty and excise go up, VAT goes up too.
5. Customs fee
The customs fee is a fixed amount based on the customs value, from 15 ₼ to 500 ₼:
| Customs value | Customs fee |
|---|---|
| up to 1 000 ₼ | 15 ₼ |
| 1 000 – 10 000 ₼ | 60 ₼ |
| 10 000 – 50 000 ₼ | 120 ₼ |
| 50 000 – 100 000 ₼ | 275 ₼ |
| over 100 000 ₼ | 500 ₼ |
Step-by-step example
Example: 2.5 L gasoline, 2022, 12 000 $ at auction
| Customs value: price + auction fee + shipping | (15 000 $) × 1,7 = 25 500 ₼ |
|---|---|
| Import duty: 4 years old, 1 €/cm³ | 2 500 × 1 × 1,95 = 4 875 ₼ |
| Excise tax | 3 100 ₼ |
| VAT: (customs value + duty + excise) × 18% | 6 026 ₼ |
| Customs fee | 120 ₼ |
| Total at customs | 14 121 ₼ |
You can do the same calculation for any car in the customs calculator: enter the price, engine size, year, fuel type and state.
What lowers the customs cost
- Engine size. If the engine is close to a step boundary, a version with a slightly smaller engine can be much cheaper at customs.
- Age of the car. When the age moves into the next step, the duty rate goes up, so check the model year.
- Shipping. Shipping is part of the customs value: a lot bought in a nearby state saves on both shipping and VAT.
The rates in this article are the ones the calculator on this site uses. The official amount is set by the customs authority at declaration. You can handle customs clearance yourself or order it from us as an additional service.
All costs of the car, including the auction fee and shipping, are in the article how much it costs to import a car from the USA.
Calculate the cost of a specific car
Enter the price, engine, year and state to get the total to Baku with auction fee, shipping and customs.