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Excise tax on energy drinks introduced in Azerbaijan

Excise tax on energy drinks introduced in Azerbaijan
Customs duties and an excise tax on the import of energy drinks have been introduced in Azerbaijan, Trend reports referring to a decision of the Azerbaijani Cabinet of Ministers on Jan. 11.
Thus, the customs duty rate on the import of one liter of non-alcoholic energy drinks will be $0.3.
The customs duty rate on the import of one liter of non-alcoholic energy drinks prepared with fruit or vegetable juices will reach 15 percent of the value of the goods (if the rate is not less than $0.7 per liter).
The decision on the rates for the latter category of energy drinks will be valid until December 15, 2019.

As for alcohol energy drinks, the customs rate for them will reach $2 per liter.
According to the decision of the Cabinet of Ministers, the excise tax on the import of energy drinks will be also introduced. As for non-alcoholic energy drinks, the excise tax will reach three manats per liter, while for those with alcohol - two manats per liter.
The decision of the Cabinet of Ministers will come into force 30 days after publication.
(1.7 AZN = 1 USD on Jan. 11)

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