The Customs Code of the Republic of Azerbaijan approved according to the law numbered 164–IVQ dated 24 June 2011:
Customs Code of the Azerbaijan Republic determines the legal, economic and organizational basis of the customs, sets the rules and procedures on the goods and vehicles imported in and exported from the customs territory of the Azerbaijan Republic and defines the rights and obligations of the customs officials.
The production sharing agreements and the main pipelines, including oil and gas and export oriented oil and gas activities, special economic zones approved by the legislation applies regulations of these agreements when they differ from regulations set in the Code and other legislative acts on taxes.