The Tax Code of the Republic of Azerbaijan

Article 189. Credit of excise for production needs
189.1. A person purchasing excise goods (raw materials) and using these goods for the production of other excise goods shall be entitled to a credit in the amount of the excise paid on the purchase of the raw materials or to a refund of the excise amount.
189.2. A credit or refund of excise according to this Article shall be allowed provided that the producer of the raw materials submits a supportingelectronic tax invoice or, when importing raw materials, relevant documents. The amount shall be returned to taxpayer within 45 days after the filing of a relevant document with tax authorities.
Article 190. Tax rates and the list of excise goods
190.1. Following goods shall be subject to excise tax:
Alcohol, beer and all types of alcoholic beverages;
Tobacco products;
Oil products;
Light vehicles (with exception of motor transport means for special purposes, equipped with special markings and equipment);
Leisure and sports yachts as well as other floating transports stipulated for these purposes;
Imported platinum, gold, jewellery and other items made thereof, processed, sorted, framed and fixed diamond.
190.2. The relevant executive authority shall determine rates of excise tax for excise goods imported into the Republic of Azerbaijan (with exception of light vehicles, leisure and sports yachts and other floating transports stipulated for these purposes and also platinum, gold, jewellery and other domestic items made thereof, processed, sorted, framed and fixed diamond).
190.3. To food alcohol, beer, alcoholic beverages and tobacco products, imported to the territory of the Republic of Azerbaijan, following excise rates are applied:
190.3.1. food alcohol (including ethyl alcohol non-denatured with alcohol content of not less than 80 percent; ethyl alcohol non-denatured with alcohol content of less than 80 percent) - 2.0 manats for liter;
190.3.2. vodka, strong drinks and strong beverage materials, liqueurs and liqueur products - 2.0 manats per liter;
190.3.3. cognac and cognac products - 6.0 manats per liter;
190.3.4. sparkling wines - 2.5 manats per liter;
190.3.5. wine and vineyard materials - 0.1 manats per liter;
190.3.6. beer (with exception of non-alcoholic beer) and other beverages containing beer - 0.2 manats per liter;
190.3.7. cigars, cut-end cigars, and cigarillos (slim cigars ) - 10.0 manats for 1000 pcs.;
190.3.8. cigarettes made of tobacco and their substitutes - 4,0 manats for 1000 pcs.
190.4. Following excise duties shall apply to cars, recreation or sports type yachts and other floating facilities intended for these purposes being imported into the Republic of Azerbaijan, as well as imported platinum, gold, jewellery and other domestic items made thereof, processed, sorted, framed and fixed diamond:
190.4.1. For cars, recreation or sports type yachts and other floating facilities intended for these purposes: