CUSTOMS DUTIES: AFGHANISTAN TO AZERBAIJAN

Overview of Customs Duties: Exporting Goods from Afghanistan to Azerbaijan

Trade between Afghanistan and Azerbaijan is governed by Azerbaijan's customs regulations and tariff framework. As an exporter from Afghanistan to Azerbaijan, it is essential to understand the duty rates, documentation requirements, and regulatory compliance standards that apply to your shipments. Azerbaijan maintains a simplified three-tier tariff structure that has been in place since 2018, which classifies goods into different duty brackets based on their classification and end-use.

Azerbaijan is not yet a member of the World Trade Organization but continues to advance its accession process. This status affects the tariff treatment of goods and the availability of preferential trade agreements. Exporters should be aware that tariff rates and regulations may be subject to change as Azerbaijan progresses through its WTO accession negotiations.

General Duty Rates

Azerbaijan applies a three-tier tariff structure with the following rates:

Product Category	Duty Rate	Notes
Raw Materials	0%	Generally exempt from customs duties
Machinery and Equipment	0%	Generally exempt from customs duties
Industrial and Manufacturing Equipment	5%	Intermediate duty rate applies
Finished Products	15%	Standard rate for most finished goods
Agricultural Goods	15%	Standard rate typically applies
Other Product Categories	Varies by HS code - contact our experts	Specific classification required for accurate duty assessment

Required Documentation

When exporting goods from Afghanistan to Azerbaijan, the following documentation is typically required:

• Commercial Invoice - detailing the goods, quantities, prices, and terms of sale
• Packing List - specifying the contents and weight of each package or container
• Bill of Lading or Airway Bill - proof of shipment and transport documentation
• Certificate of Origin - documenting the country of origin of the goods
• Import Declaration Form - completed according to Azerbaijan's customs requirements
• Product-Specific Certificates - such as quality certificates, health certificates, or safety compliance documents as applicable
• Customs Declaration - providing detailed information about the shipment for customs clearance
• Insurance Documentation - if goods are insured during transit

Important Regulations

Tariff Classification: Accurate classification of goods according to the Harmonized System (HS) code is critical for determining the correct duty rate. Misclassification can result in penalties and delays in customs clearance.

Valuation: Customs duties are calculated based on the customs value of goods, which is typically determined using the transaction value method. Ensure that invoices accurately reflect the true commercial value of the goods.

Special Economic Zones: If your goods are destined for industrial parks or special economic zones in Azerbaijan, such as Sumgait, Mingachevir, Garadagh, Hajigabul, Nakhchivan, Pirallahi, or Aghdam, special duty exemptions may apply. Residents of these zones benefit from VAT and customs duty exemptions for imported equipment and machinery for up to 10 years.

Prohibited and Restricted Items: Certain goods may be prohibited or restricted from import into Azerbaijan. Verify that your products comply with all import restrictions before shipment.

Documentation Accuracy: All customs documentation must be accurate and complete. Discrepancies between documents can result in shipment holds and additional inspection requirements.

Trade Agreements

Azerbaijan maintains bilateral trade relationships and is actively engaged in WTO accession negotiations. As of June 2025, Azerbaijan concluded bilateral market-access negotiations with China, representing progress toward eventual WTO membership. However, Afghanistan and Azerbaijan do not currently have a specific preferential trade agreement in place.

Exporters should monitor developments in Azerbaijan's trade policy, as new agreements or tariff modifications may be implemented as the country progresses through its WTO accession process. Changes to tariff rates or the introduction of new trade agreements could affect duty rates and customs procedures.

For the most current and product-specific information regarding customs duties and regulations, it is recommended to consult with a customs broker or contact the State Customs Committee of the Republic of Azerbaijan directly.