How is the value of imported goods determined?
How is the value of imported goods determined?

We inform you that the taxable value of imports consists of the customs value of goods determined in accordance with the customs legislation of the Republic of Azerbaijan, as well as the duties and taxes payable upon the import of goods into the Republic of Azerbaijan (excluding VAT and road tax). When determining the customs value of imported goods, the insurance costs, transportation costs to the point of entry into the customs territory, and loading/unloading costs up to that point are included in the customs value in accordance with the customs legislation.
Based on the above, the warehouse entry value of imported goods is determined on the basis of the actual amounts paid, including the purchase price of the goods (invoice value), duties and taxes, as well as insurance expenses, transportation costs to the customs territory, and loading/unloading costs up to that point.
Additionally, we inform you that the statistical value of goods calculated by customs authorities upon import into the Republic of Azerbaijan is used solely for customs purposes.

We inform you that the taxable value of imports consists of the customs value of goods determined in accordance with the customs legislation of the Republic of Azerbaijan, as well as the duties and taxes payable upon the import of goods into the Republic of Azerbaijan (excluding VAT and road tax). When determining the customs value of imported goods, the insurance costs, transportation costs to the point of entry into the customs territory, and loading/unloading costs up to that point are included in the customs value in accordance with the customs legislation.
Based on the above, the warehouse entry value of imported goods is determined on the basis of the actual amounts paid, including the purchase price of the goods (invoice value), duties and taxes, as well as insurance expenses, transportation costs to the customs territory, and loading/unloading costs up to that point.
Additionally, we inform you that the statistical value of goods calculated by customs authorities upon import into the Republic of Azerbaijan is used solely for customs purposes.


