The Tax Code of the Republic of Azerbaijan

Article 194. The tax control over excise goods
194.1. The procedure for affixing excise stamps to goods, as well as import goods, which are subject to excise under the established rate, shall be determined by the relevant executive authority. Import, storage (except for storage of goods of personal consumption) or sale of such excisable goods without a stamp shall be forbidden and shall involve the responsibility envisaged by the legislation. State tax authorities shall be required to confiscate, in the manner established by legislation, goods to be so stamped which are sold without an excise stamp.
194.1-1. Terms of the regulation of turnover of excisable commodities in the Republic of Azerbaijan, shall be established by the relevant executive authority and a person who violates the requirements of these regulations shall be liable in cases stipulated by the Code of Administrative Offences and the Criminal Code of the Republic of Azerbaijan.
194.2. Tax authorities shall be entitled to prevent the export (issuance) of excise goods outside of production boundaries without registration, marking and payment of excise in case stipulated by Article 191.2. of this Code, in accordance with procedure established via installation of control posts, measurement devices and putting a seals in appropriate premises and stores (except for personal premises), in case of establishment by taxpayers of violation of requirements provided by this Code, of taxpayers that produce excise goods to be stamped, as well as other measures.
194.2.1. Control posts are established by the decision of relevant executive authority and shall be equipped with telephone and other required equipment at access and exit gates of production sites of taxpayers engaged in production of goods subject to excise.
194.2.2. In establishment of control posts the inspection of technical integrity, compliance with process equipment standards, instrumentation and laboratory devices of taxpayers manufacturing products subject to excise, their sealing shall be implemented by relevant executive authority.
194.2.3. Employees of control posts provide the inventory of remaining excise marks, seal instrumentation on production measurement, raw material and final product stores, process equipment at production sites, as well as marking during the sell of products subject to marking, with review of initial support documentation (receipt, bill of lading, electronic tax invoice etc.), control their transportation from production sites, transfer of final product to store and issuance to customers, compliance with marking application rules.
194.2.4. Sealing of instrumentation on volumes of production, raw material and final products stores, process equipment at production sites shall be implemented by employees of control posts together with manufacturer’s representative and performance of relevant records in accordance with forms approved by tax authority, including the records of instrumentation on volumes of production at the day end, break between the shifts, as well as in the event of suspension of validity of licenses or their cancellation, absence of excise marks for marking of final products, absence of raw materials, support and packaging materials, as well as in the event of long-term stand-by of equipment for technical reasons.
194.2.5. Shutting of production capacities in the event of suspension of production shall be performed by sealing of process lines and equipment at places to make their use impossible.
194.2.6. Sealing and removal of seals shall be documented by the relevant act with participation of control post employees and manufacturer representative.
194.2.7. If during the commencement of the operations control post employees are absent, seals can be removed by responsible employees of the manufacturer informing the tax authority, and relevant protocols shall be made with indication of reasons and date.
194.2.8. Employees of control posts shall check the conformance of quantities, volumes, weights specified in documents issued for sells of products with their actual numbers, volumes and weights and indicators in documents shall be registered in dedicated logs. Upon this the employees of control posts on initial confirmation documents of goods (receipts, bills of lading, electronic tax invoice etc.) shall authorize the issuance.
194.2.9. In the event of changes to indicators of instrumentation, damage to seals on process equipment within the period between application of the seal and its removal, found deviations in marking of production by excise marks, as well as delivery of final products outside of the production site with violation of Article 191.2 of this Code employees of control post shall develop the relevant protocol and immediately inform the tax authority.
194.3. Rules for control of excise goods to be marked in accordance with Article 194.2 of this Code shall be established by the relevant executive authority.