Operations of import-export by all persons in the Republic of Azerbaijan are carried out by the “Regulation of export operations in Azerbaijan Republic” certified by the President of the Republic of Azerbaijan. These rules enumerate the kinds of import-export operations and define their implementation. At the same time, rules of account connected with implementation of the operations mentioned in the same document, procedures of making them official are denoted and lists of the required documents connected with this are explained. In accordance with the rules the foreign trade operations (import-export) connected with goods in 20 types is carried out on the basis of order of the Cabinet of Ministry of the Republic of Azerbaijan. Operations connected with goods in 15 types and service in 4 types is carried out on the basis of opinion of the organizations. Goods in 4 types are imported (export) on the base of license issued by organs of corresponding state. In accordance with the Tax Code of the Republic of Azerbaijan the VAT is also caught during the caught of customs. At the same time, in accordance with the decision of the Ministry of Cabinet of the Republic of Azerbaijan the amount of the customs connected with export of goods have been determined. In accordance with the decree of the President of the Republic of Azerbaijan, the principle of “one window’ is applied in the control of the goods and transport means passed from the point of issue of the state border of the Republic of Azerbaijan from January 01, 2009. That` s way, the body of customs implement the control of documents of goods, transportation from the point of issue, the certificate of veterinary, photosanitary, hygienic and other certificates, at the same time the control over them. Apply the law firm “HES” in order to get detailed information on implementation of export-import, operation on foreign trade connected with different good and services.