2026 is a special year for ATVs in Azerbaijan: from 1 January excise applies to them for the first time — 0.5 manat for every cubic centimetre of engine volume. The duty, meanwhile, is not a percentage of the price but dollars per unit of volume, and its rate depends on whether the ATV is new or not. What is more, the tariff defines "new" by the factory production date, not by mileage. There is a third subtlety worth knowing before you buy: the legal definition of a quadricycle is capped at 15 kW, and the full-size Can-Am models in our stock are considerably more powerful. Let us take these in order, with calculations for real models.
Duty: dollars per cubic centimetre
Azerbaijan's customs tariff (Cabinet of Ministers Decision No. 500) names quadricycles explicitly under heading 8703. The rate is specific, per unit of engine volume:
- new: 0.4 USD per 1 cm³ — lines 8703 21 109 2 (light quadricycles) and 8703 21 109 3 (other quadricycles) for engines up to 1,000 cm³, 8703 22 109 2 for 1,000–1,500 cm³;
- used: 0.7 USD per 1 cm³ — lines 8703 21 909 1/2 and 8703 22 909 1.
Under the additional note to Group 87, a vehicle counts as used once a year or more has passed since its factory production date, regardless of mileage. An ATV with not a single kilometre on it, but built more than a year ago, will pay duty at 0.7 USD — 75% more than a new one. For the 2025 models in our stock this is the main thing to check: we verify the production date in the documents before purchase and calculate the estimate at the rate that will actually apply on the date of clearance.
ATV excise from 2026
Clause 190.4.1-6 of the Tax Code, added by Law No. 297-VIIQD of 09.12.2025, introduced an excise of 0.5 AZN per 1 cm³ for imported quadricycles subject to state registration. It applies from 01.01.2026; before that, ATVs carried no excise. The rate is also confirmed by a State Tax Service flyer. For buyers this is the main change of 2026: the excise adds a fixed amount to the estimate that did not have to be paid before.
The general rules for importing into Azerbaijan — VAT on top of duty and excise, the same rates for individuals and companies, a customs fee on a value scale — are the same as for cars. We covered them in our article on clearing a car from Canada in Azerbaijan.
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8703 21 (up to 1,000 cm³), 8703 22 (1,000–1,500 cm³); quadricycle lines | Tariff, CoM Decision No. 500 |
| Customs duty | 0.4 USD per 1 cm³ — new (less than a year since production); 0.7 USD per 1 cm³ — used | Tariff, CoM Decision No. 500 |
| Excise | 0.5 AZN per 1 cm³ (quadricycles subject to state registration), from 01.01.2026 | Tax Code, cl. 190.4.1-6, State Tax Service flyer |
| VAT | 18% of (customs value + duty + excise) | Tax Code, Art. 162.1, 173.1 |
| Recycling / eco fee | Not found for ATVs in the acts reviewed; checked at calculation | — |
| Customs fee | 15 to 1,000 AZN on a scale by customs value + 30 AZN per page of the electronic declaration | CoM Decision No. 168 |
Calculation for models in stock
An ATV's duty and excise do not depend on its price, so they can be calculated in advance for any model in our ATV section whose engine volume is given on the listing. VAT of 18% is then charged on the sum of customs value, duty and excise.
| Model | Volume | Duty, new | Duty, used | Excise |
|---|---|---|---|---|
| Renegade 650, Renegade X xc 650, X mr 650 | 649 cm³ | 259.60 USD | 454.30 USD | 324.50 AZN |
| Outlander DPS 700, PRO HD7, MAX DPS 700 | 650 cm³ | 260 USD | 455 USD | 325 AZN |
| Renegade 1000R, Outlander MAX 6x6 XT 1000 | 976 cm³ | 390.40 USD | 683.20 USD | 488 AZN |
| Outlander XT 1000R, DPS 1000R, X mr 1000R | 999 cm³ | 399.60 USD | 699.30 USD | 499.50 AZN |
All of these engines are under 1,000 cm³, so they fall under lines 8703 21. The dollar duty is converted to manat at the rate on the date of clearance. In the estimate we use the volume from the documents for the specific ATV, not the rounded figure in the model name.
The 15 kW limit: what is still unclear
This is where it is more honest to say "we confirm" than to give a ready answer. The Law on Road Traffic defines a quadricycle (Article 1, point 25-3) as a four-wheeled vehicle with an unladen mass of up to 400 kg (550 kg for goods carriers) and a maximum net power of no more than 15 kW. Such a quadricycle requires a category B1 licence, from age 18. Light quadricycles up to 125 cm³ and 11 kW fall under category A1 and are treated as motorcycles.
15 kW is about 20 hp. According to our listings, the full-size Can-Am Outlander and Renegade in stock produce from 40 to 101 hp. That leaves open questions:
- whether a full-size ATV above 15 kW counts as a "quadricycle subject to state registration" — and therefore whether it pays the 0.5 AZN per cm³ excise;
- which licence category is needed to ride it if it does not fit the B1 definition;
- how and where it is registered.
Neither the law nor the tax guidance we have reviewed answers these questions directly. So before purchase we calculate two scenarios — with excise and without — and confirm the registration procedure and licence category for the specific model. For a Renegade 1000R the difference between the scenarios is the 488 AZN excise plus 87.84 AZN of VAT on it, i.e. 575.84 AZN. This rarely changes the decision to buy, but it should be visible in the estimate in advance.
Which Can-Am to choose for the job
The line-up in stock covers different scenarios, and it is easier to describe them by task than by power:
- Work and farm. The Outlander PRO HD5, HD7 and PRO XU HD7 — 650 cm³ singles with a low working gear. The Outlander MAX 6x6 XT 1000 carries loads in a dump box and switches between 4WD and 6WD.
- Trail and leisure. The Outlander DPS and XT with Tri-Mode DPS power steering; XT versions add a 3,500 lb winch.
- Two-up. The Outlander MAX — two-seat versions, from the DPS 700 to the Limited 1000R.
- Sport and mud. The Renegade 1000R (976 cm³, 91 hp), the Renegade X xc for cross-country and the X mr with a snorkel for deep mud.
If the job calls for a side-by-side rather than an ATV, the classification and charges will be different — see our guide to the Can-Am Maverick side-by-side. General criteria for choosing an ATV are in our article how to choose an ATV from Canada.
Why Canada
Can-Am is a brand of Canada's BRP, and the Outlander and Renegade line-ups are sold by Canadian dealers. We take only Canadian units: new or clean used, no US auctions and no accident rebuilds. For Azerbaijan there is a practical argument on top: the more recent the production date, the better the chance of qualifying for the new-vehicle duty rate, which is 0.3 USD lower for every cm³.
How we build the estimate
Before purchase we check the production date and engine volume in the documents, calculate the duty under the correct line, the excise, VAT, customs fee and delivery, and give two scenarios for registration and licence category until they are confirmed. We do not publish vehicle prices — they are on request. General information on importing is on our page cars and powersports from Canada to Azerbaijan.
Tell us what the ATV is for, or pick a model and send us a request — we will select a Can-Am and calculate the import into Azerbaijan before you pay.
Rates are given as of October 2026 under Azerbaijan's Tax Code, customs tariff and Law on Road Traffic and may change. The final calculation is made on the date of clearance.