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Importing a US car to Azerbaijan in 2026: age, duty, excise, VAT

Azerbaijan bans passenger cars older than 10 years — in 2026 that means roughly model year 2016 and newer — and requires at least Euro-4. You pay per-cc duty, excise, 18% VAT and a recycling fee, and since 2026 excise is higher for cars over 7 years. No official rules for damaged cars were found.

Updated: 2026-11

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Key facts

Age and eligibility

• Importing passenger cars more than 10 years from their build date is banned (Cabinet Resolution No. 94 of 29 Mar 2023, in force since late April 2023). Exceptions: classic cars and temporary import.
• Euro-4 is required. You can send the car's details (build date, make, VIN, colour) to the State Customs Committee's Central Customs Expertise Department for a Euro-4 check in advance.
• 7 years is the excise step-up threshold; 10 years is the import ban.

Duties and taxes

• Duty (matching calculators; the official table wasn't obtained): new (under 1 year) — $0.40/cc up to 1,500 cc and $0.70/cc above; used — $0.70/cc up to 1,500 cc and $1.20/cc above.
• Excise (Tax Code, Art. 190): up to 2,000 cc — 0.30 AZN/cc; 2,001–3,000 — 600 AZN + 5 AZN per cc over 2,000; 3,001–4,000 — 5,600 AZN + 13 AZN/cc; 4,001–5,000 — 18,600 AZN + 35 AZN/cc; over 5,000 — 53,600 AZN + 70 AZN/cc.
• From 1 Jan 2026, excise for cars over 7 years is multiplied: petrol ×1.5 (was 1.2), diesel ×2 (was 1.5).
• VAT 18% on customs value + duty + excise. Customs may check the declared value — the Committee advises using the average local market price.
• Recycling fee (per calculators): 400 AZN for 4–7-year-old cars, 700 AZN over 7 years, none for newer cars.

EVs and hybrids

• The VAT exemption for EVs ended on 1 Jan 2026; the one for hybrids (up to 3 years, up to 2,500 cc) wasn't extended past 2025.
• EVs pay no excise. Duty (per calculators): 0% up to 3 years, 15% for older ones.

Documents

• Before clearance it's recommended to send the car's details to the Customs Committee for a Euro-4 check. The full document list for individuals isn't officially confirmed.

Shipping from the US

• Usually by sea to Poti (Georgia), then overland to Baku.
• Commercial estimates: 40–55 days from the US East Coast, Poti → Baku 1–2 days. No official times or prices.

Example: 2021 Toyota Camry 2.5, $10,000

• 2026, used car, 5 years old (no excise multiplier), 1 USD = 1.70 AZN.
• Duty: 2,487 × $1.20 ≈ $2,984.
• Excise: 600 + 487 × 5 = 3,035 AZN ≈ $1,785.
• VAT 18% × ($10,000 + $2,984 + $1,785) ≈ $2,658. Recycling fee 400 AZN ≈ $235 (unconfirmed).
• Total ≈ $7,660 excluding shipping, fees and registration. Rough estimate: customs may reassess the value.

Still being checked

• Duty rates of $0.40/0.70/1.20 per cc — calculators only.
• Recycling fee of 400/700 AZN — legal act not read.
• Rules for damaged cars, repair and inspection requirements.
• Registration and plate fees.

Cars to look at

Sources

1. AZERTAC: import of cars older than 10 years restricted (Resolution No. 94) 2023-03-29
2. APA: import of cars older than 10 years banned from tomorrow 2023-04
3. State Customs Committee of Azerbaijan: importing cars (Euro-4, calculation, calculator) 2026-11-09
4. State Customs Committee: official calculator for individuals 2026-11-09
5. Day.az: how much excise on petrol cars will rise — table 2025-11-06
6. Caspian Legal Center: 2026 Tax Code amendments 2026
7. APA: EVs in Azerbaijan to be subject to VAT starting next year, says customs chairman 2025-11-04
8. xeber.azeri.net: importing a car in 2026 — duty, excise and VAT 2026-10-04
9. prayk.com: car customs duty 2026 (calculator) 2026-09-27

This is a reference, not legal advice. Rules change often: confirm the numbers with customs or a licensed broker before you buy.

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