Includes import documentation and other requirements for both the U.S. exporter and foreign importer.

Importers are required to provide the State Customs Committee with the following:  signed import contract (and contract number), customs declaration, permission(s) from the relevant state entity(s) when applicable, bill of lading, sales invoice and packing list, certificate of origin, and certificate of quality of the imported merchandise.

Goods imported into Azerbaijan for processing and later re-exported are subject to normal duties and taxes at the time of importation.  As soon as processing has been completed and the goods are re-exported, a draw-back procedure can be initiated to recover the taxes and duty paid.  There is no formal procedure for submitting an application, and this process is cumbersome to use.  The State Customs Committee establishes the time for the processing and re-export of the goods, usually within two years.  In addition, it may also stipulate a minimum amount of finished product be held to assure that the imported goods are utilized for the purpose intended.

Provisions for import of goods and equipment are an integral part of production sharing agreements (PSAs) in the energy sector.  Goods, tools, equipment, supplies, and services necessary for successfully carrying out the objectives of the PSA are generally exempt from import duties and taxes.  By extension, foreign firms registered to do business in Azerbaijan, and who provide services for contractor parties or foreign sub-contractors participating in PSAs, may also be exempt from duties and VAT on imported goods and equipment.  In all cases, the specific terms of the PSA will govern each individual situation.

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.