Azerbaijan’s draft state budget for 2027 projects customs duty revenue of 1.867 billion manats, up 49 million manats, or 2.7%, from this year’s approved figure.
According to the draft law “On the State Budget of the Republic of Azerbaijan for 2027”, customs duties will bring 1 billion 867 million manats into the treasury next year. By comparison, this year’s approved budget set the figure at 1 billion 818 million manats, meaning an increase of 49 million manats.
At the same time, revenue from value-added tax (VAT) on imported goods is expected to decline. The 2027 forecast stands at around 4 billion 700 million manats, down from 4 billion 750 million manats planned for this year — a drop of 50 million manats, or 1.1%.
Excise tax on imported goods, however, is set to rise: the figure will climb from 234 million manats to 240 million manats, an increase of 6 million manats, or 2.6%.
Overall customs revenue to change only slightly
Total revenue channeled into the budget through the State Customs Committee is projected to reach 6 billion 865 million manats in 2027, up from 6 billion 862 million manats in 2026. The difference amounts to just 3 million manats, or roughly 0.04%.
As a result, despite the increases in customs duties and excise tax, the decline in import VAT will offset much of the gain, leaving overall customs revenue to the budget nearly flat year on year.

