The Tax Code of the Republic of Azerbaijan

Article 212. Road tax deduction
212.1. Tax for motor transport means of foreign states, established in accordance with Article 211.1 of this Code, is deducted by customs authorities in the entrance of these motor transport means to the customs territory of the Republic of Azerbaijan andif involved toroad taxpayment when leaving the territory ofthe Republic of Azerbaijan in accordance with Article211.1.1of this Code,and within one banking day is transferred to the state budget.
212.2. In the event of non-submission of documents, verifying the payment of annual road tax in accordance with procedures, specified in the Article 212.4 of this Code, registration, re-registration and technical check of motor transport by the relevant executive power authority, which implements the state registration of motor transport means, is not implemented.
212.3. Persons dealing with production of motor petrol, diesel fuel and liquid gas on the territory of the Republic of Azerbaijan shall calculate the road tax on a monthly basis and pay to the state budget not later than the 20^th day of the following month, by submitting a road tax declaration on the form set by the relevant executive authority.
212.4. Natural persons, who own or use motor transport means on the territory of the Republic of Azerbaijan, shall pay the annual road tax to the state budget during the technical check of automobiles.
212.5. Information on newly registered transport means or transport means the registration of which was cancelled, every quarter no later than by 20^th of each month, following the reporting quarter, submitted to the relevant executive authority, which implements the state registration of motor transport, to the relevant executive authority in accordance with the form, determined by the relevant executive authority.
212.6. Trucks of foreign states, vehicles with trailers and semi-trailers are exempt from paying road tax in the manner determined by the relevant executive authority for a period of 3 (years) from June 1^st 2016 in the following cases:
212.6.1. goods carried by rail to the territory of another country with handling the cargo on trucks, vehicles with trailers and semi-trailers of other countries in the last railway station, determined by the relevant executive authority of the Republic of Azerbaijan;
212.6.2. goods carried by trucks, vehicles with trailers and semi-trailers coming from other countries through the nearest customs checkpoint to the first railway station, determined by the relevant executive authority of the Republic of Azerbaijan.