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.  However, only the companies registered in Azerbaijan are eligible for the exemption. 

Starting from 1 January 2013, industrial and technology equipment imported by residents is exempt from VAT for the period of 10 years.  The VAT exemption is also applicable to goods imported into special economic zones (excluding those that are subject to an excise tax).  Additionally, certain categories of imported goods as defined by the Cabinet of Ministers are exempt from VAT.

To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.