17:49 - 28.12.2023

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December 28, Fineko/abc.az. Motorcycles subject to state registration are included in the list of excisable goods.

ABC.AZ reports that this is reflected in the amendment to the Tax Code, signed by President Ilham Aliyev.

From January 1, 2024, the excise tax rate for motorcycles imported in Azerbaijan will be 0.20 manats per cu cm of engine volume with engine volume of up to 125 cu cm, 25 manats with engine volume of up to 500 cu cm +0.40 manats per cu cm with engine volume of 126-500 cu cm, 175 manats with engine volume of more than 500 cu cm + 0.50 manats per cu cm with engine capacity of more than 500 cu cm.

At that, the import of motorcycles with engine displacement of no more than 125 cu cm, taking into account social aspects, is exempt from excise duty from January 1, 2024 for the period of 3 years.