Customs – Import and export tariffs are predominantly calculated based on commodity nomenclature of foreign economic activity and methods of evaluating price of goods.  Nomenclature of commodities in foreign-economic activity of the Azerbaijan Republic is defined and updated by the Cabinet of Ministers of the Azerbaijan Republic in accordance with world practice of commodities classification. Since 2018, Azerbaijan has adopted new regime on simplification of the import rates by including only three rates of 0%, 5% and 15%, depending on the import subject. The new regime was designed to support the program of import substitution for the development of local production.

Within the new state program named as “Digital Trade Hub” which has been prepared by the “Trade Facilitation Centre”, Azerbaijan has stated new measures on facilitation of the relations of the entrepreneurs with foreign partners by providing mutual recognition of signatures and e-purses. Under the provisions of the same state program, there has been integrated the new “One Stop Shop” Export Support Centre, by which the provision of cross-border electronic services are granted.

Entrepreneurs implementing the export procedures may acquire the following certificates by spending and exchanging fewer information resources:

• international veterinary certificate (for animals, animal products and raw materials exported);
• phytosanitary certificate;
• certificate of quality for export of food products to the EU ;
• certificate verifying the country of origin;
• certificate for export of endangered species of wild fauna and flora;
• certificate for protection of cultural assets (for export of cultural assets);
• permit for export of religious literature and other informational materials with religious content;

“One Stop Shop” Export Support Centre is also applying the unified control with Food Safety Agency on veterinary, phytosanitary and other customs inspections at the border checkpoints and accordingly electronic submission of information is used when submitting  customs declarations to the customs authorities for food products.

In 2018, the customs audit has been included into the list of the inspections in the field of entrepreneurship which are still to be conducted during suspension period (till 1 January 2021).

In 2016, “Green Corridor” gating system was formed. The main goal of the new gating system is the creation of more favorable conditions for enabling importers and exporters to submit their documents (especially, declarations) electronically. The applicants of the new system are granted with “permanent use right”, by which they may ensure faster crossing of goods through customs control gates by priority pass. The registration procedure for the mentioned gating system consists of three steps: the individual submits the application electronically to the State Customs Committee; the Committee evaluates the application within one month; the Applicant is granted with the permanent user status from “Green Corridor» gating system.

On 21 December 2018, the President of the Republic of Azerbaijan approved the new Rules “On obtaining, suspension, termination and restoration of the rights of foreign trade participants for permanent use of the “Green Corridor” customs clearance system”, by which the importers were categorized as (1) high, (2) medium and (3) low risk groups. Relevantly, the importers with low or medium risk category were granted with the benefit on usage of the “Green Corridor” customs clearance system.

Other main advantages of the new customs control system are examination of goods in priority order, less physical inspection, holding the customs clearance in places other than the customs offices.