Car import duty in Azerbaijan 2026: customs, excise, VAT with examples
A passenger car imported into Azerbaijan pays four main charges at customs: an engine-size-based customs duty, excise tax, 18% VAT and, for cars older than 4 years, a recycling fee. Under the 1 January 2026 rates used by Prayk’s customs calculator, an 8-year-old 1.6-litre petrol car bought for $8,000 pays about 8,174 AZN in total, or 60% of its purchase price. Below are the rates, six worked examples and the reliefs for electric and hybrid cars.
Short answer: customs duty is $0.40–1.20 per cm³ (up to 1,500 cm³: new $0.40, used $0.70; above 1,500 cm³: new $0.70, used $1.20). Excise up to 2,000 cm³ is 0.30 AZN per cm³ and is multiplied by 1.5 for petrol and 2 for diesel cars older than 7 years. VAT is 18% of customs value plus duty plus excise. An EV under 3 years old is exempt from duty and VAT; a hybrid under 3 years old with an engine up to 2,500 cm³ is exempt from VAT. These are estimates from Prayk’s calculator; the official amount is set by the State Customs Committee.
What do you pay at customs?
Prayk’s customs calculator splits the bill into five parts. The rates are fixed in the calculator’s code as of 1 January 2026:
| Charge | How it is calculated |
|---|---|
| Customs duty | By engine size, per cm³: up to 1,500 cm³ — new $0.40, used $0.70; above 1,500 cm³ — new $0.70, used $1.20. Converted to manats at 1.70. |
| Excise | Up to 2,000 cm³: 0.30 AZN/cm³; 2,001–3,000 cm³: 600 AZN + 5 AZN per extra cm³; 3,001–4,000 cm³: 5,600 AZN + 13 AZN/cm³ (15 AZN/cm³ for cars older than 3 years); 4,001–5,000 cm³: 18,600 AZN + 35 AZN/cm³ (older than 3 years: 20,600 AZN + 40 AZN/cm³). For cars older than 7 years the amount is multiplied by 1.5 (petrol) or 2 (diesel). |
| VAT | 18% of customs value plus duty plus excise. |
| Recycling fee | 400 AZN for cars aged 4–7, 700 AZN for cars older than 7; none under 4 years. |
| Processing | Transaction fees etc. — about 325 AZN in the calculator. |
The key point: duty and excise depend on engine size, not on the car’s price. That is why customs charges weigh most heavily on cheap cars with big engines or on old cars.
How much for a 1.6, 2.0 or 3.0-litre car?
The figures below were calculated on 27 September 2026 with the formula of Prayk’s customs calculator (rate 1.70, processing 325 AZN). The calculator counts age from the model year: 2026 minus the year. All cars are treated as used; amounts are rounded to the manat.
| Car | Purchase price | Duty | Excise | VAT | Recycling | Total charges | Total (price + charges) |
|---|---|---|---|---|---|---|---|
| 1.6 L petrol, 2023 (3 years) | $12,000 = 20,400 AZN | 3,264 | 480 | 4,346 | — | 8,415 AZN (41%) | 28,815 AZN |
| 1.6 L petrol, 2018 (8 years) | $8,000 = 13,600 AZN | 3,264 | 720 (×1.5) | 3,165 | 700 | 8,174 AZN (60%) | 21,774 AZN |
| 2.0 L petrol, 2020 (6 years) | $15,000 = 25,500 AZN | 4,080 | 600 | 5,432 | 400 | 10,837 AZN (42%) | 36,337 AZN |
| 2.0 L diesel, 2018 (8 years) | $15,000 = 25,500 AZN | 4,080 | 1,200 (×2) | 5,540 | 700 | 11,845 AZN (46%) | 37,345 AZN |
| 3.0 L petrol, 2020 (6 years) | $25,000 = 42,500 AZN | 6,120 | 5,600 | 9,760 | 400 | 22,205 AZN (52%) | 64,705 AZN |
| 3.0 L petrol, 2017 (9 years) | $25,000 = 42,500 AZN | 6,120 | 8,400 (×1.5) | 10,264 | 700 | 25,809 AZN (61%) | 68,309 AZN |
The percentage in brackets is the share of charges relative to the purchase price. Three rules follow from the table:
- Engine size matters more than price. A 1.6-litre car at $12,000 and one at $8,000 pay the same duty — 3,264 AZN. For the cheaper car that is a much bigger share of its price.
- The 7-year threshold is expensive. For a 2.0-litre diesel at 8 years, excise doubles from 600 to 1,200 AZN and the recycling fee rises from 400 to 700 AZN. For a 3.0-litre petrol car, moving from 6 to 9 years adds 3,604 AZN in charges.
- Excise climbs fast above 3,000 cm³. Excise is 600 AZN for a 2.0-litre car but 5,600 AZN for a 3.0-litre one.
A new (unused) car has a lower duty rate. For a new 1.6-litre petrol car at $20,000, the calculator shows 1,904 AZN duty, 480 AZN excise and 6,549 AZN VAT — about 9,258 AZN in charges.
What reliefs apply to electric and hybrid cars?
The calculator applies two reliefs: an electric car under 3 years old is exempt from customs duty and VAT, and a hybrid (including plug-in) under 3 years old with an engine up to 2,500 cm³ is exempt from VAT. EVs pay no excise either. For an EV older than 3 years, duty is 15% of the customs value.
| Car (all $20,000–25,000) | Duty | Excise | VAT | Total charges |
|---|---|---|---|---|
| 2.0 L hybrid, 2024, $20,000 | 4,080 | 600 | exempt | 5,005 AZN |
| 2.0 L petrol, 2024, $20,000 | 4,080 | 600 | 6,962 | 11,967 AZN |
| Electric, 2024, $25,000 | exempt | exempt | exempt | 325 AZN (processing only) |
| Electric, 2021 (5 years), $25,000 | 6,375 (15%) | exempt | 8,798 | 15,898 AZN (incl. 400 recycling) |
The gap between a hybrid and a petrol car of the same year and engine size is 6,962 AZN here — that is the VAT relief itself. For EVs, the 3-year threshold is decisive: two equally priced EVs from 2024 and 2021 differ by more than 15,000 AZN in charges. Check the validity period and conditions of the reliefs with an official source before importing.
What does the calculator leave out?
- Exact age. Prayk counts age by model year only. The official calculation uses the exact production date, so results may differ for cars close to the 3, 4 and 7-year thresholds.
- Shipping and insurance. The calculator uses the purchase price you enter as the customs value. Check with the State Customs Committee how shipping is included in the customs value.
- Country of origin. According to the calculator’s note, imports with a CT-1 certificate (e.g. from Russia, Georgia, Kazakhstan) may be exempt from duty — this case is not included.
- Road police registration. After customs, the car is registered with the State Road Police; calculate that fee separately in the registration fee calculator.
Import it or buy locally?
To finish the calculation, compare the total with the price of the same car in Azerbaijan:
- Enter the purchase price, engine size, year and fuel into the customs calculator — the result shows the total in manats including all charges.
- Use the link under the result to see cars of the same year and engine size, or search for the model in the Cars section.
- Check the local market value of the same car with “What’s my car worth?”.
- Add shipping, road police registration and a first service; the yearly costs after import are covered in our guide to annual running costs.
- If you buy locally, see which records to check before buying.
Frequently asked questions
How is car customs duty calculated in Azerbaijan?
By engine size: up to 1,500 cm³ it is $0.40 per cm³ for a new car and $0.70 for a used one; above 1,500 cm³ it is $0.70 and $1.20. For a used 2.0-litre car: 2,000 × $1.20 = $2,400, i.e. 4,080 AZN at 1.70.
Why are cars older than 7 years more expensive to import?
Under the 2026 rates in Prayk’s calculator, excise for cars older than 7 years is multiplied by 1.5 for petrol and 2 for diesel, and the recycling fee rises from 400 to 700 AZN. For a 2.0-litre diesel, excise goes from 600 to 1,200 AZN.
Is there a VAT exemption for hybrids?
According to the calculator, a hybrid under 3 years old with an engine up to 2,500 cm³ is exempt from VAT, while duty and excise are still paid. For a 2024 2.0-litre hybrid at $20,000 that saves 6,962 AZN compared with the petrol equivalent.
What do you pay when importing an electric car?
An EV under 3 years old pays no duty, excise or VAT; the calculator shows only about 325 AZN for processing. For an EV older than 3 years, duty is 15% of the customs value, plus 18% VAT and an age-based recycling fee.
Is this calculation official?
No. It is an estimate from Prayk’s calculator and is general information only. The official amount is set by the State Customs Committee, whose own online calculator is at e.customs.gov.az.
Sources and methodology
The calculations were made on 27 September 2026 using the formula of Prayk’s customs calculator; two of the results were checked the same day against the calculator’s public API (/api/public/car-costs) and matched. The calculator’s rates are as of 1 January 2026: customs duty (USD/cm³), the Tax Code excise scale with the 2026 multipliers for cars older than 7 years, 18% VAT and the recycling fee; exchange rate 1.70, processing about 325 AZN. Age is taken as 2026 minus the model year. All amounts are estimates and do not replace the official customs calculation — this is general information, so check your own case with an official source. Official sources: State Customs Committee — importing cars, the Committee’s online customs calculator, Tax Code (e-qanun.az).