The Tax Code of the Republic of Azerbaijan

Chapter XV. Taxes to the Road
Article 209. Taxpayers
Non-resident persons being owners of motor transport facilities imported into the territory of the Republic of Azerbaijan and being used for transportation of passengers and goods from the same territory, as well as persons engaged in production or import of motor petrol, diesel fuel and liquid gas in the Republic of Azerbaijan shall be payers of the road tax.
Article 210. Taxable base
Transport facilities of a foreign country to be imposed the road tax while entering the territory of the Republic of Azerbaijan and leaving the territory of the Republic of Azerbaijan, as well as motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) and imported into the territory of the Republic of Azerbaijan shall be subjects for imposition of the road tax.
Article 211. Road tax rates
211.1. Road tax for motor transport means of foreign states, entering of the Republic of Azerbaijan and leaving the territory of the Republic of Azerbaijan, is calculated dependent on the type, engine cubic capacity andlength of stayof vehicles in the territory ofthe Republic of Azerbaijan, number of seats, number of axles andthe total weightof the vehiclewith its cargo, distance on the territory of the Republic of Azerbaijan, transportation of hazardous materials, as well as for motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) and imported into the territory of the Republic of Azerbaijan in accordance with following rates:
211.1.1. from motor transport means of foreign states, involved to road taxpayment on entry into theterritory of the Republic of Azerbaijan and theexit from the territoryof the Republic of Azerbaijan incases corresponding to Article211.1.1of this Code:
211.1.1.1.for motor cars, depending on engine cubic capacityand duration of presencein the territory ofthe Republic of Azerbaijan: