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The procedure for exempting foreign cargo vehicles from road tax has been approved
The procedure for exempting foreign cargo vehicles from road tax has been approved
Prime Minister Ali Asadov has signed a decision on this matter. Foreign goods vehicles, including those with trailers and semi-trailers, are exempt from road tax in the following cases:
- When goods transported by rail are transferred onto foreign goods vehicles, including those with trailers or semi-trailers, at the final railway station within the territory of the Republic of Azerbaijan specified in these Rules, and then carried through the nearest customs checkpoint to another country;
- When goods carried by foreign goods vehicles, including those with trailers or semi-trailers, are transported from another country through the nearest customs checkpoint into the Republic of Azerbaijan and delivered to the first railway station designated in these Rules.
Foreign goods vehicles, with or without cargo, enter the customs territory in accordance with the transport operations outlined in these Rules. Vehicles entering the Republic of Azerbaijan empty must be declared under the Customs Code of the Republic of Azerbaijan.
Similarly, vehicles entering with cargo must be declared simultaneously with their cargo, in compliance with the Customs Code.
These Rules apply in the following situations:
- Goods transported by rail within the Republic of Azerbaijan, at the final railway station (Astara) specified in these Rules, are transferred to road vehicles and exported through the nearest customs checkpoint to another country;
- The same procedure applies at the final railway station (Şərur);
- Goods entering Azerbaijan via the nearest customs checkpoint by road are transferred onto rail cars at the first railway station (Astara) and then carried by rail;
- The same applies at the Şərur station;
- A road vehicle enters with cargo, offloads it at the first railway station, and then carries different cargo back through the nearest customs checkpoint.
The cargo owner, or another legal or natural person authorized on their behalf, when crossing the Azerbaijani customs border, must declare the vehicle and cargo (whether the vehicle is loaded or empty) in accordance with the Customs Code and fulfill all related obligations.
If cargo entering by road is transferred onto rail at Astara or Şərur and transported further, the declarant must, in compliance with these Rules, submit a notification and carrier agreement to the customs authorities.
If a vehicle enters loaded, transfers the load at the first railway station, and then carries another load back, the declarant must submit the notification and the relevant carrier agreement to the customs authorities in accordance with the requirements of these Rules.
When leaving the customs territory, the declarant must provide the authorized customs authority with a duly certified handover-acceptance act in the format specified by these Rules.
If the road vehicle departs from the final railway station (Astara or Şərur) after loading cargo onto it and then carries it out of the Republic through the nearest customs checkpoint, the declarant must submit, in accordance with these Rules, the notification in the form defined in Annex 2, the certified handover-acceptance act as per Annex 3, and the carrier agreement to customs authorities before the cargo exits the customs territory.
At the carrier’s request, the declarant delivering the cargo to Astara or Şərur station must perform the following necessary operations:
- Weighing the cargo transported either by rail or road, or determining its quantity by other means;
- Transferring rail-transported cargo onto road vehicles or unloading from wagons before such transfer;
- Loading road-transported cargo onto wagons, or unloading it from road vehicles before such transfer;
- Simultaneously transferring imported cargo onto wagons for rail transport and loading other rail-transported cargo onto the same road vehicle for return through the nearest customs checkpoint, including unloading from wagons or road vehicles before transfer;
- Packaging or re-packaging road-transported cargo for rail transport.
When the vehicle enters the customs territory, the relevant customs authority records the information from the submitted documents, paper notification, and details from that notification into the unified automated customs management system.
Upon exit, the customs authority checks that the details in the handover-acceptance act match the data in the automated system and the notification. If no discrepancies are found, the vehicle is permitted to leave the customs territory.
The declarant must comply with the obligations assumed in the notification submitted when the vehicle entered the customs territory and must not act contrary to or outside those obligations. The declarant bears legal responsibility in cases of violation of the notification’s terms.
Prime Minister Ali Asadov has signed a decision on this matter. Foreign goods vehicles, including those with trailers and semi-trailers, are exempt from road tax in the following cases:
- When goods transported by rail are transferred onto foreign goods vehicles, including those with trailers or semi-trailers, at the final railway station within the territory of the Republic of Azerbaijan specified in these Rules, and then carried through the nearest customs checkpoint to another country;
- When goods carried by foreign goods vehicles, including those with trailers or semi-trailers, are transported from another country through the nearest customs checkpoint into the Republic of Azerbaijan and delivered to the first railway station designated in these Rules.
Foreign goods vehicles, with or without cargo, enter the customs territory in accordance with the transport operations outlined in these Rules. Vehicles entering the Republic of Azerbaijan empty must be declared under the Customs Code of the Republic of Azerbaijan.
Similarly, vehicles entering with cargo must be declared simultaneously with their cargo, in compliance with the Customs Code.
These Rules apply in the following situations:
- Goods transported by rail within the Republic of Azerbaijan, at the final railway station (Astara) specified in these Rules, are transferred to road vehicles and exported through the nearest customs checkpoint to another country;
- The same procedure applies at the final railway station (Şərur);
- Goods entering Azerbaijan via the nearest customs checkpoint by road are transferred onto rail cars at the first railway station (Astara) and then carried by rail;
- The same applies at the Şərur station;
- A road vehicle enters with cargo, offloads it at the first railway station, and then carries different cargo back through the nearest customs checkpoint.
The cargo owner, or another legal or natural person authorized on their behalf, when crossing the Azerbaijani customs border, must declare the vehicle and cargo (whether the vehicle is loaded or empty) in accordance with the Customs Code and fulfill all related obligations.
If cargo entering by road is transferred onto rail at Astara or Şərur and transported further, the declarant must, in compliance with these Rules, submit a notification and carrier agreement to the customs authorities.
If a vehicle enters loaded, transfers the load at the first railway station, and then carries another load back, the declarant must submit the notification and the relevant carrier agreement to the customs authorities in accordance with the requirements of these Rules.
When leaving the customs territory, the declarant must provide the authorized customs authority with a duly certified handover-acceptance act in the format specified by these Rules.
If the road vehicle departs from the final railway station (Astara or Şərur) after loading cargo onto it and then carries it out of the Republic through the nearest customs checkpoint, the declarant must submit, in accordance with these Rules, the notification in the form defined in Annex 2, the certified handover-acceptance act as per Annex 3, and the carrier agreement to customs authorities before the cargo exits the customs territory.
At the carrier’s request, the declarant delivering the cargo to Astara or Şərur station must perform the following necessary operations:
- Weighing the cargo transported either by rail or road, or determining its quantity by other means;
- Transferring rail-transported cargo onto road vehicles or unloading from wagons before such transfer;
- Loading road-transported cargo onto wagons, or unloading it from road vehicles before such transfer;
- Simultaneously transferring imported cargo onto wagons for rail transport and loading other rail-transported cargo onto the same road vehicle for return through the nearest customs checkpoint, including unloading from wagons or road vehicles before transfer;
- Packaging or re-packaging road-transported cargo for rail transport.
When the vehicle enters the customs territory, the relevant customs authority records the information from the submitted documents, paper notification, and details from that notification into the unified automated customs management system.
Upon exit, the customs authority checks that the details in the handover-acceptance act match the data in the automated system and the notification. If no discrepancies are found, the vehicle is permitted to leave the customs territory.
The declarant must comply with the obligations assumed in the notification submitted when the vehicle entered the customs territory and must not act contrary to or outside those obligations. The declarant bears legal responsibility in cases of violation of the notification’s terms.