The Tax Code of the Republic of Azerbaijan

Article 186. Date of the taxable operation
186.1. With respect to goods produced in the territory of the Republic of Azerbaijan, the time of the taxable operation shall be the time when the goods are released outside the boundaries of the building they are produced.
186.2. With respect of the import of goods, the time of the taxable operation shall be the time when the import is effected in accordance with the customs legislation of the Republic of Azerbaijan.
Article 187. Taxation of export
Export of excise goods shall be taxed at a zero rate.
Article 188. Excise exemptions
188.1. The following shall be exempted from excise:
188.1.1. import of three liters of alcoholic beverage, 600 pieces of cigarettes, 20 grams of gold, jewellery and other domestic items thereof, and processed, sorted, framed and fixed 0.5 carat diamondby a physical person for personal consumption and, with respect to persons entering the territory of the Republic of Azerbaijan by automobiles, one tank of fuel stipulated by the technical passport of the vehicle;
188.1.2. goods transported through the territory of the Republic of Azerbaijan by transit;
188.1.3. temporary import of goods into the Republic of Azerbaijan, in cases envisaged by Articles 192 and 194 of the Customs Code of the Republic of Azerbaijan;
188.1.4. goods that are intended for re-export and secured under a pledge;
188.1.5. platinum, gold and processed, sorted, framed and fixed diamond being imported to add into the assets of the Central Bank of the Republic of Azerbaijan, gold being imported to add into the assets of the Oil Fund of the Republic of Azerbaijan.
188.2. Exemptions from excise provided in Article 188.1. of this Code shall apply only if the conditions for the exemption from customs duties are complied with. If, for the purposes of customs duties, goods imported are subject to the regime of the refund of the duty, or if the payment of the custom duty is required upon the violation of the conditions of the exemption, such regime shall be applied to the collection of excise taxes.