The home side finished first in their championship playoff group with 65 points in Gibraltar's top flight, while the visitors won Azerbaijan's Misli Premier League with 83 points.
Match preview
The hosts defeated Hamrun Spartans on penalties in the first qualifying round of the Champions League after the sides drew 1-1 on aggregate across their two-legged tie.
Both teams were ill-tempered, with Lincoln receiving a red card in each match, while the away side also saw a player sent off in the first game.
The Red Imps have only managed to reach the group stage of any UEFA competition once, in the 2021-22 season, when they qualified for the Conference League.
However, it should be noted that they finished fourth in their Conference League group after losing all six of their games.
The home side have won the last four domestic league titles, and last campaign they finished first in the regular season with 52 points from 20 games before finishing top of their championship playoff group after an additional four wins and one draw.
Manager Javier Munoz Arevalo will also have been pleased that in the regular season his team scored 63 goals and conceded 12, the division's best offensive and defensive records.
Meanwhile, opponents Qarabag come into the game having scored 97 goals and conceded 37 times in 36 matches.
These records made them the league's best offensive and defensive team, with Turan Tovuz the next highest-scoring side having scored on 53 occasions.
The Blue and Whites have dominated the Misli Premier League in recent years and have in fact won 10 of the last 11 titles, only failing to win in the 2020-21 season.
The hosts did not play in the first Champions League qualifying round unlike Lincoln, and this is their first competitive game since June 2.
Qarabag participated in the Europa League last term and were minutes away from victory against Xabi Alonso's Bayer Leverkusen in the round of 16, before two stoppage-time goals from Patrick Schick knocked them out.
Manager Gurban Gurbanov has been in charge of the club since 2008 and has performed remarkably well in his role considering that prior to his appointment the club had only won one league title.
Lincoln Red Imps Champions League form:
Lincoln Red Imps form (all competitions):
Team News
The hosts will be able to welcome back forward Kike Gomez, who was sent off in the first-leg match against Hamrun Spartans.
However, Dan Bent was sent off for Lincoln in the second leg and will consequently miss the game on Tuesday.
As for the visitors, they could name a similar side to the one that defeated Shabab Al-Ahli Dubai 5-2 in a friendly on July 17.
Expect midfielder Abdellah Zoubir, who scored a hat-trick in that game, to start.
Meanwhile, forwards Yassine Benzia and Leandro Andrade could also keep their place in the starting lineup.
Lincoln Red Imps possible starting lineup:
Santana; Nano, Lopes, Sergeant, Ayew; Britto, Joe, Casciaro; De Barr, Gomez, Morales
Qarabag FK possible starting lineup:
Buntic; Mustafazada, Medina, Bayramov, Vesovic; Zoubir, Romao, Jankovic; Andrade, Vieira, Benzia
We say: Lincoln Red Imps 1-3 Qarabag FK
Although Lincoln have been strong in their domestic league, it is difficult to ignore Qarabag's superior record in European competitions.