The Tax Code of the Republic of Azerbaijan

Chapter XII. Excise taxes
Article 182. Concept of excise
182.1. Excise shall be an indirect tax included in the sale price of excise goods.
182.2. Excise goods produced in or imported into the Republic of Azerbaijan shall be subject to excise tax, except for goods that are exempt form tax.
Article 183. Taxpayers
183.1. Unless otherwise provided for in this Chapter, all legal or physical persons engaged in the production of excise goods in the Republic of Azerbaijan, or importation of such goods into the Republic of Azerbaijan, as well as residents of the Republic of Azerbaijan involved in the production of excise goods directly or via contractor outside of the territory of Azerbaijan, who are not registered as taxpayers at the manufacturing location of such goods, shall be payers of excise tax.
183.2. With respect to goods produced from raw materials delivered by customer, manufacturers (contractors) of goods shall be considered as excise taxpayers. In such case the manufacturer (contractor) holds the right to request the compensation for the amount of excise from the customer.
183.3. If the manufacturer of the excise goods and the customer are the resident interdependent persons, then the owner of the goods (the customer) is payer of excise taxes.
Article 184. Taxable base
184.1. The taxable base shall be the following:
184.1.1. release of excise goods produced in the territory of the Republic of Azerbaijan outside the boundaries of the building they were produced;
184.1.2. with respect to imported goods - a taxable operation shall include an import of excise goods pursuant to the customs legislation of the Republic of Azerbaijan.
184.2. For the purposes of this article the production facilities shall stores, secondary storage areas and other similar premises.
Article 185. Amount of taxable operation
185.1. With respect to oil productsand tobacco products produced in the territory of the Republic of Azerbaijan, the amount of the taxable consideration shall be determined (excluding the VAT, road tax and excise amounts) on the basis of the compensation (including barter) received, or receivable, by the taxpayer from a customer or any other person, the amount of such compensation being not less than the wholesale market price of the relevant goods. Taxable operation for other goods with excise tax produced in the territory of the Republic of Azerbaijan shall be considered as the amount of goods produced.
185.2. With respect to import goods (with exception of light vehicles, leisure and sports yachts and other floating transports stipulated for these purposesand also platinum, gold, jewellery and other domestic items made thereof, and processed, sorted, framed and fixed diamond), the amount of the taxable consideration shall be the customs value of the goods determined in accordance with the customs legislation of the Republic of Azerbaijan (but not less than the wholesale market price, excluding the excise and VAT) plus the amount of duties and taxes payable on the import of goods into the Republic of Azerbaijan (excluding excise, road tax and VAT).
Taxable operation on light vehicles, leisure and sports yachts and other floating transports, specified for these purposes is their engine volumes.
Taxable operation on imported platinum shall be each gram of transaction platinum, for gold, jewellery and other domestic items made thereof shall be the amount of gold in a thousand weight unit, and for processed, sorted and fixed diamond shall be carat of a diamond.
185.3. Except for returnable containers, the price of the packaging shall be taken into consideration when determining the amount of the taxable consideration.