The Tax Code of the Republic of Azerbaijan

Description of tax subject
Excise duty
Cars:
- engine volume up to 2000 cubic centimetres	Per each cubic centimetre of the engine volume - 0.20 manats
- engine volume up to 3000 cubic centimetres	400 manats + 1.5 manats per each cubic centimetre of the engine volume’s part from 2001 to 3000 cubic centimetres
- engine volume up to 4000 cubic centimetres	1,900 manats + 4.0 manats per each cubic centimetre of the engine volume’s part from 3001 to 4000 cubic centimetres
- engine volume up to 5000 cubic centimetres	5,900 manats + 8.0 manats per each cubic centimetre of the engine volume’s part from 4001 to 5000 cubic centimetres
- engine volume over 5000 cubic centimetres	13,900 manats + 10.0 manats per each cubic centimetre of the engine volume’s part over 5000 cubic centimetres
Rest or sports type yachts and other floating facilities intended for these purposes	3 manats per each cubic centimetre of the engine volume

190.4.2. per each gram of imported platinum - 2.0 manats;
190.4.3. by the amount of gold in thousand weight units of imported jewellery and other domestic products made thereof:
190.4.3.1. if the amount of gold in a thousand weight units is 375 (three hundred seventy five), per each gram - 0.8 manats;
190.4.3.2. if the amount of gold in a thousand weight units is 500 (five hundred ), per each gram - 1.0 manats;
190.4.3.3. if the amount of gold in a thousand weight units is 585 (five hundred eighty five), per each gram - 1.2 manats;
190.4.3.4. if the amount of gold in a thousand weight units is 750 (seven hundred fifty), per each gram - 1.5 manats;
190.4.3.5. if the amount of gold in a thousand weight units is 958 (nine hundred fifty eight), per each gram - 1.8 manats;
190.4.3.6. if the amount of gold in a thousand weight units is 999 (nine hundred ninety nine), per each gram - 2.0 manats;
190.4.4. for each carat of processed, sorted, framed and fixed diamond imported being 200 manats (excise duty), shall be calculated as follows:
190.4.4.1. if the amount of one piece of diamond is less than 1 carat, excise duty shall be reduced pro rata the actual amount of the diamond;
190.4.4.2. if the amount of one piece of diamond is more than 1 carat, excise duty shall be calculated by applying the following factors to the multiplication of the excise duty to the diamond’s actual amount:
190.4.4.2.1. if 1 to 2 carats - 2.0;
190.4.4.2.2. if 2 to 3 carats - 3.,0;
190.4.4.2.3. if 3 to 4 carats - 4.0;
190.4.4.2.4. if 4 to 5 carats - 5.0;
190.4.4.2.5. if over 5 carats - 10.0.
190.5. Excise rates on petroleum materials, light vehicles, leisure and sports yachts and other floating transports stipulated for these purposes produced in the Republic of Azerbaijan shall be established by the relevant executive authority.