Until 2024 a motorcycle in Azerbaijan carried no excise. From 1 January 2024 the Tax Code gained a separate scale for motorcycles subject to state registration, and a Harley-Davidson with an engine above 500 cm³ pays at its top step. Even so, the bulk of the payment still comes not from excise but from the 15% duty and VAT charged on value. Below are the formula, a calculation for models in our stock, the separate rules for the three-wheeled Can-Am Spyder and Ryker, and how to get a licence.
What changed in 2024
Motorcycle excise was introduced by Law No. 1033-VIQD of 05.12.2023, which added clause 190.4.1-5 to the Tax Code; according to the State Tax Service booklet and the APA news agency, it has applied since 01.01.2024. The scale depends on engine volume:
- up to 125 cm³ — 0.20 AZN per 1 cm³;
- 126–500 cm³ — 25 AZN plus 0.40 AZN for each cm³ in the 126–500 part;
- above 500 cm³ — 175 AZN plus 0.50 AZN for each cm³ above 500.
Small motorcycles up to 125 cm³ enjoy a relief: they are exempt from excise for three years from 01.01.2024, i.e. until 01.01.2027. This does not apply to Harley — every model of the brand in our stock is larger.
An important condition: excise applies to motorcycles subject to state registration. A road-going Harley is exactly that case.
What the payment is made of
The general logic of importing into Azerbaijan is the same as for cars: VAT is charged not on the price of the motorcycle but on the sum of value, duty and excise, and the rates do not differ for individuals and companies. This is covered in detail in our article on clearing a car from Canada in Azerbaijan. For a motorcycle the charges are:
| Charge | 2026 rate | Source |
|---|---|---|
| HS code | 8711; for engines above 800 cm³ — 8711 50 000 0 | Tariff, CoM Decision No. 500 |
| Customs duty | 15% of customs value (lines 8711 10–50) | Tariff, CoM Decision No. 500 |
| Excise | above 500 cm³: 175 AZN + 0.50 AZN for each cm³ above 500 | Tax Code, cl. 190.4.1-5, "Aksizlər" booklet 2026 |
| VAT | 18% of (customs value + duty + excise) | Tax Code, Art. 162.1, 173.1 |
| Recycling / eco fee | Not found for motorcycles 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 |
If you combine duty and VAT into one formula, every manat of customs value carries 0.357 manat of charges (15% duty plus 18% VAT on value and duty combined), and the excise is increased by 18% VAT. Hence the main conclusion for a Harley: on an expensive motorcycle the total is driven by value, while the excise is a comparatively small fixed add-on.
Excise for models in our stock
Below is the excise by formula for models in our motorcycle section whose engine volume is stated in cubic centimetres. At customs, the volume from the documents for the specific motorcycle is used.
| Model | Engine volume | Excise |
|---|---|---|
| Harley-Davidson Nightster (Revolution Max 975T) | 975 cm³ | 175 + 0.5 × 475 = 412.50 AZN |
| Harley-Davidson Sportster S, Pan America 1250 Special (Revolution Max 1250T) | 1,252 cm³ | 175 + 0.5 × 752 = 551 AZN |
| 1,868 cm³ engine — example from a Tax Code calculation | 1,868 cm³ | 175 + 0.5 × 1,368 = 859 AZN |
The Milwaukee-Eight engines on the Street Bob 114, Fat Boy 114, Heritage Classic 114, Breakout 117, Low Rider S and Street Glide listings are given in cubic inches (114ci, 117ci), not cm³. For these we calculate the excise from the cm³ volume in the documents using the same formula. Even for large touring models the amount stays within a few hundred manat plus VAT — noticeably less than the duty and VAT on value.
Three-wheeled Can-Am Spyder and Ryker: a different code and a different duty
Three-wheelers have a subtlety in Azerbaijan. The customs tariff places tricycles ("trisikllər") not with motorcycles (8711) but under heading 8703, and the duty there is not a percentage but per unit of engine volume:
- new (less than a year since the production date), up to 1,000 cm³ and 1,000–1,500 cm³ — 0.4 USD per 1 cm³;
- used (a year or more since the factory production date, regardless of mileage) — 0.7 USD per 1 cm³.
For the Can-Am Spyder RT and other Spyder and Canyon models with the Rotax 1330 ACE engine this means a duty of 1,330 × 0.4 = 532 USD for a new tricycle and 1,330 × 0.7 = 931 USD for one that is "used" by the tariff's definition. Note: the tariff treats a tricycle as "used" once a year has passed since its production date, even with zero mileage. That is why for 2025 models we check the production date in the documents before purchase. The Ryker 600 and Ryker 900 are calculated by the volume in the documents under the same lines. The Harley Road Glide 3 trike with its 117ci engine is larger than 1,500 cm³; the tariff line and rate for tricycles of that size are confirmed at calculation.
Which excise applies to tricycles does not follow directly from the text of the Tax Code: it names passenger cars, motorcycles and quadricycles, but not tricycles. We confirm this point for the specific model and do not present it as a ready figure.
Licence and registration
The Law on Road Traffic defines the categories as follows:
- A1 — mopeds and motorcycles, tricycles and light quadricycles up to 125 cm³ and up to 11 kW, from age 16;
- A — all types of motorcycles, from age 18.
A Harley requires category A. The same law treats tricycles as motorcycles, so the same logic applies to the Spyder and Ryker: they can be ridden with category A. The law assigns vehicle registration and the issue of certificates and plates to the relevant executive authority; after clearance we hand the owner the document package needed for registration.
Why a Harley from Canada rather than from auctions
On a motorcycle the consequences of a crash — damage to the frame, forks and electrics — are not visible right away, so the bike's history matters here no less than a car's. We ship only Canadian motorcycles — new or clean used, no US auctions and no accident rebuilds. In stock are 2024 and 2025 Harley-Davidsons, from the Nightster to the Road Glide CVO. How the import works and what to look for when choosing is covered in our guide how to import a Harley-Davidson from Canada.
What we calculate in advance
For every motorcycle we prepare a full estimate before purchase: duty, excise by the volume in the documents, VAT, customs fee and delivery. For tricycles we separately check the production date, because the duty rate depends on it. We do not publish vehicle prices — they are on request and depend on trim and model year. General information on importing is on our page cars and powersports from Canada to Azerbaijan.
Pick a model or describe how you will ride — around town, touring two-up or on mountain roads — and send us a request: we will select a motorcycle and calculate the import into Azerbaijan before you pay.
Rates are given as of October 2026 under Azerbaijan's Tax Code, customs tariff and Cabinet of Ministers decisions and may change. The final calculation is made on the date of clearance.