Road use charge

Chapter XV. Taxes to the Road

Article 209. Taxpayers

Non-resident persons being owners of motor transport facilities imported into the territory of the Republic of Azerbaijan and being used for transportation of passengers and goods from the same territory, as well as persons engaged in production or import of motor petrol, diesel fuel and liquid gas in the Republic of Azerbaijan shall be payers of the road tax.

Article 210. Taxable base

Transport facilities of a foreign country to be imposed the road tax while entering the territory of the Republic of Azerbaijan and leaving the territory of the Republic of Azerbaijan, as well as motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) and imported into the territory of the Republic of Azerbaijan shall be subjects for imposition of the road tax.

Article 211. Road tax rates

211.1. Road tax for motor transport means of foreign states, entering of the Republic of Azerbaijan and leaving the territory of the Republic of Azerbaijan, is calculated dependent on the type, engine cubic capacity andlength of stayof vehicles in the territory ofthe Republic of Azerbaijan, number of seats, number of axles andthe total weightof the vehiclewith its cargo, distance on the territory of the Republic of Azerbaijan, transportation of hazardous materials, as well as for motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) and imported into the territory of the Republic of Azerbaijan in accordance with following rates:

211.1.1. from motor transport means of foreign states, involved to road taxpayment on entry into theterritory of the Republic of Azerbaijan and theexit from the territoryof the Republic of Azerbaijan incases corresponding to Article211.1.1of this Code:

211.1.1.1.for motor cars, depending on engine cubic capacityand duration of presencein the territory ofthe Republic of Azerbaijan:

211.1.1.2 For buses dependent on number of seats and period of presence on the territory of Azerbaijan Republic:

211.1.1.3 for trucks, trailer transport means dependent on number of axis and period of presence on the territory of Azerbaijan Republic:

211.1.1.4. The total amount of road tax for vehicles of foreign countries entering the territory of the Republic of Azerbaijan and staying in the country over the period specified in the declaration, to be paid according to the excessive time spent in the country at the exit from the territory of the Republic of Azerbaijan shall be calculated by deducting from the amount of road tax, calculated in accordance with Articles 211.1.1.1, 211.1.1.2 and 211.1.1.3 of this Code, of the amount of road tax, calculated at the entry into the country.

211.1.1.5. In cases when the exemption from road tax is stipulated for vehicles of foreign countries entering the territory of the Republic of Azerbaijan with "Permissive" forms, exchange of which is produced within the framework of quotas under the current intergovernmental agreements on international road transport between Azerbaijan Republic and foreign countries, after 30 days from the moment of entry depending on the over-stay in the country, they are involved in road tax payment in accordance with Articles 211.1.1.2 and 211.1.1.3 of this Code.

211.1.2. The road tax for motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) and those imported into the territory of the Republic of Azerbaijan shall be calculated by adding 0.02 manats to the wholesale price (including VAT and excise tax) of each litre thereof. The road tax for imported motor petrol, diesel fuel and liquid gas shall be calculated by adding 0.02 manats to the customs value (including VAT and excise tax) of each litre thereof, that is not lower than the wholesale price of each litre thereof.

211.2. Tax, stipulated in Article 211.1.1.3 of this Code on the movement of heavy and oversized vehicles and transportation of cargo shall be paid at the following rates per 1 kilometer of the road in the territory of the Republic of Azerbaijan:

211.2.1. Total weight of a transport facility together with the cargo:

From 37 to 41 tons- $ 0.15 USA

From 41 to 51 tons- $ 0.30 USA

From 51 to 61 tons- $ 0.45 USA

From 61 to 71 tons- $ 0.60 USA

From 71 to 81 tons-$ 0.75 USA

more than 81 tons- $ 1.8 USA

211.2.2. If the weight of cargo per axle exceeds the limit allowed in accordance with the behind-the-axle distance, additional tax shall be imposed in the following manner:

up to 20% - $ 0.5 USA

from 21 to 50% - $1.0 USA

from 50 to 70% - $2.0 USA

211.3. The category of heavy and large-size vehicles

shall include vehicles whose weight with the cargo is more than 36 tons, cargo per axle is more than 10 tons,

multiple axle (2 and more) transport means, which: when the behind-the-axle distance is 1,61-2,5 meters cargo per axle is more than 9 tons, when the behind-the-axle distance is 1,31-1,6 meters cargo per axle is more than 8 tons, when the behind-the axle distance is 1-1,3 meters cargo per axle is more than 7 tons, when the distance behind the axle is 1 meter cargo per axle is more than 6 meters.

211.3. The tax amount specified in Article 211.1.1.3 of this Code for the transportation of dangerous cargo shall be increased as follows:

211.5. Depending on the time duration on the territory of the Republic of Azerbaijan the amount of tax calculated in accordance with articles 211.1.2., 211.1.3. and 211.4. of this Code for automobile transport means specified in articles 211.1.2. and 211.1.3. of this Code shall be increased for each day at following rates:

From 2 to 7 days- 20%;

From 7 to 30 days- 30%;

More than 30 days- 40%.

211.4. Control of the road tax calculated for motor petrol, diesel fuel and liquid gas produced on the territory of the Republic of Azerbaijan and directed to domestic consumption (whole-sold) shall be effected by state tax authorities, and control of calculation and payment of the road tax for motor petrol, diesel fuel and liquid gas imported into the territory of the Republic of Azerbaijan shall be effected by customs authorities.

Article 212. Road tax deduction

212.1. Tax for motor transport means of foreign states, established in accordance with Article 211.1 of this Code, is deducted by customs authorities in the entrance of these motor transport means to the customs territory of the Republic of Azerbaijan andif involved toroad taxpayment when leaving the territory ofthe Republic of Azerbaijan in accordance with Article211.1.1of this Code,and within one banking day is transferred to the state budget.

212.2. In the event of non-submission of documents, verifying the payment of annual road tax in accordance with procedures, specified in the Article 212.4 of this Code, registration, re-registration and technical check of motor transport by the relevant executive power authority, which implements the state registration of motor transport means, is not implemented.

212.3. Persons dealing with production of motor petrol, diesel fuel and liquid gas on the territory of the Republic of Azerbaijan shall calculate the road tax on a monthly basis and pay to the state budget not later than the 20^th day of the following month, by submitting a road tax declaration on the form set by the relevant executive authority.

212.4. Natural persons, who own or use motor transport means on the territory of the Republic of Azerbaijan, shall pay the annual road tax to the state budget during the technical check of automobiles.

212.5. Information on newly registered transport means or transport means the registration of which was cancelled, every quarter no later than by 20^th of each month, following the reporting quarter, submitted to the relevant executive authority, which implements the state registration of motor transport, to the relevant executive authority in accordance with the form, determined by the relevant executive authority.

212.6. Trucks of foreign states, vehicles with trailers and semi-trailers are exempt from paying road tax in the manner determined by the relevant executive authority for a period of 3 (years) from June 1^st 2016 in the following cases:

212.6.1. goods carried by rail to the territory of another country with handling the cargo on trucks, vehicles with trailers and semi-trailers of other countries in the last railway station, determined by the relevant executive authority of the Republic of Azerbaijan;

212.6.2. goods carried by trucks, vehicles with trailers and semi-trailers coming from other countries through the nearest customs checkpoint to the first railway station, determined by the relevant executive authority of the Republic of Azerbaijan.

AZ1117, Azərbaycan, Bakı ş., Binəqədi rayonu, Biləcəri qəsəbəsi, Natavan küç. 19f

e-mail: yolların.muhafize.xidmeti.mmc@mail.ru

web-site: azeravtoyol.gov.az

Qaynar xətt: +994 12 406 97 89

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Əlaqəli şəxslər:

Yolların Mühafizəsi və İriqabaritli,

Ağırçəkili Nəqliyyat Vasitələrinin Hərəkətinə Nəzarət şöbəsinin

rəisi Fikrət Hüseynov - Mob.: +994 50 210 68 12

Yolların Mühafizəsi və İriqabaritli,

Ağırçəkili Nəqliyyat Vasitələrinin Hərəkətinə Nəzarət şöbəsinin

baş mütəxəssisi Kamil Hüseynov - Mob.: +994 55 372 00 66

Source: http://www.acsc.az/en/pages/223