Discrimination between rates of excise tax for import & sale to be eliminated
Difference between excise tax rates for import to the country and sale at home market must be eliminated. Such requirement was put forward by the World Trade Organization (WTO) within Azerbaijans joining the organization. The Azerbaijani government is currently working in this direction and some changes are expected to be injected into the legislation soon, the State Commission on Preparation for Azerbaijans joining WTO told Trend.
At present excise rates for import of excisable goods are regulated by the Cabinet of Ministers (CM), rates for sale at home market - Tax Code, except rates for oil products set by CM. In particular, excise tax rates for kinds of strong drinks and tobacco product, as well as rates for import and sale are different. In accordance with the demand of WTO, these differences must be eliminated.