As of January 1, 2023, the Import of goods imported into the country, including temporary storage, has been exempt from the additional value tax, as approved by the Cabinet of Ministers of the Republic of Azerbaijan on September 5, 2023.
In doing so, importers can get back by applying for the additional value-added tax they pay to the state budget for the goods listed.
You can get acquainted with the list via the link below. https://e-qanun.az/framework/55130