Thus, the excise duty on the import of buses with an engine capacity of up to 4000 cubic centimeters will be two manat for each cubic centimeter. For buses with a higher engine volume, excise duties will be:
- up to 6000 cubic centimeters excise tax will be in the amount of 8,000 manat plus four manat for each cubic centimeter for a part of the engine 4001-6000 cubic centimeters of engine capacity,
- up to 8,000 cubic centimeters - 16,000 manat plus six manat for each cubic centimeter for a part of the engine with capacity of 6001-8000 cubic centimeters,
- up to 10,000 cubic centimeters - 28,000 manat plus eight manat for each cubic centimeter for an engine part with capacity of 8001-10000 cubic centimeters,
- from 10,000 cubic centimeters - 44,000 manat plus ten manat for each cubic centimeter for a part of the engine with capacity exceeding 10,000 cubic centimeters.
Excise rates for buses issued more than a year ago and having a mileage of more than 100,000 kilometers will be determined by applying a coefficient 1.5 to the amount of the calculated excise tax.
In Azerbaijan, since January 1, 2019, new amendments to the Tax Code come into force, providing for new benefits and tax exemption, as well as expanding the tax base, introducing cash registers of new generation, improvement of tax administration and other measures.
According to the State Customs Committee of Azerbaijan, in January-November 2018, 22,714 vehicles were imported into the country, which is 2.3 times more than 11 months of the last year.
Buses and other motor vehicles that can carry ten or more passengers out of a total of 235 vehicles
More about: Azerbaijan
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