Importing an electric vehicle in 2026: what changed, what stayed the same?

Electric vehicles have long been the most favorable choice for importing into Azerbaijan. As of 2026, that picture has shifted slightly — though not in a particularly bad way. Here's exactly what changed.

Unchanged: customs duty and excise tax

Electric vehicles ≤3 years old are still fully exempt from customs duty (0%) and excise tax. This exemption comes from a separate Cabinet of Ministers decision dating back to 2022, and the 2026 changes didn't touch this part at all.

In practical terms: the two largest taxes you'd normally pay on import don't apply to you at all.

Changed: VAT now applies

Previously, electric vehicles were also exempt from VAT. The Chairman of the State Customs Committee has directly confirmed that this exemption, despite being in place for more than 5 years, was cancelled as of 2026.

So in 2026, importing an EV means 18% VAT applies to the CIF value — while customs duty and excise remain at 0%.

Why it's still a good choice

For comparison: importing a standard petrol vehicle means paying customs duty (15% of CIF), excise, and VAT — all three. An electric vehicle only pays VAT — meaning you're still exempt from a significant portion of the total tax burden, just not "completely free" the way it used to be.

Worth knowing

This exemption (everything except VAT) only applies to vehicles ≤3 years old. Different rules may apply to electric vehicles older than that.

Use our customs calculator to see the exact numbers — select electric and see the real VAT amount instantly.