The winners of this tie will meet either Rakow Czestochowa or Flora in the second round, while the losers will receive a bye into the third round of qualifying for the Europa Conference League.
Match preview
Lincoln Red Imps' perennial spate of dominance in the Gibraltar Football League is showing no signs of waning any time soon, and the club formerly known as the Blue Batons were crowned national champions for the 27th time during the 2022-23 season.
Prior to the league's split into Championship and Challenge groups, Javi Munoz's men actually finished below Europa courtesy of an inferior goal difference, and their final league affair of the season would end in a 2-1 loss to their nearest challengers for Gibraltarian stardom.
However, that would be one of just two defeats that Lincoln would suffer throughout the season, and they finished comfortably eight points clear of Europa to clinch their customary Gibraltar Football League title, doing so with a whopping +54 goal difference.
Success in the Rock Cup - Gibraltar's premier knockout tournament - would elude them, though, as the Red Imps lost on penalties to Bruno's Magpies in the final following a 1-1 draw in normal time, thus being denied the chance to hoist the trophy aloft for a 20th time.
Now turning their attention to continental matters, Lincoln - who competed in the group stage of the 2021-22 Europa Conference League - will endeavour to improve on their swift exit from last year's Champions League qualifying section, where they were overpowered 3-2 on aggregate by FC Shkupi of North Macedonia in the first round.
That will be no cakewalk against a Qarabag side boasting far more continental prestige, as the reigning Azerbaijan Premier League also seek to translate their domestic dominance into another memorable run on the Champions League stage.
The team led by the long-serving Qurban Qurbanov - who has been in control of the reins since 2008 - retained their top-flight title with consummate ease in the 2022-23 campaign, collecting 90 points from 108 on offer to blow the competition out of the water.
Now boasting 10 Azerbaijan Premier League honours, Qarabag finished nine points better off than second-placed Sabah with a staggering 91 goals scored throughout the campaign, although they were stunned in the quarter-finals of the Azerbaijan Cup by eventual winners Gabala.
Qurbanov's men have taken part in a trio of friendlies to warm up for their continental exertions, drawing 3-3 with Ferencvaros and suffering a 2-0 loss to Legia Warsaw before making it third time lucky with a 1-0 win over CSKA Sofia thanks to a Redon Xhixka strike.
One-time Champions League group stage participants in the 2017-18 season, Qarabag have never failed to reach the third round of qualifying for Europe's top tournament and will be most people's picks to assert their authority in their first-ever meeting with Lincoln Red Imps.
Qarabag FK friendlies form:
Team News
It has certainly been a summer of change for the Red Imps when it comes to playing personnel, and Munoz has lost no fewer than four full-backs, including the now-retired 37-year-old Scott Wiseman and 35-year-old Joseph Chipolina, who has transferred to Magpies.
Right-backs Kian Ronan and Javan Peacock have also packed their bags, and the Gibraltarian champions have responded by poaching former Ghana international Ibrahim Ayew - also in the twilight of his career at 35 - from the Conference League-bound Magpies.
Striker Dylan Peacock has also made a swift return after a one-year spell away from the club with Magpies and Glacis United, while captain Roy Chipolina is still kicking at 40 and should start in the heart of the backline.
Meanwhile, Qarabag have forked out €450k (£384.5k) to bring Brazilian winger Juninho to the club from Portuguese outfit Chaves, while fellow attacker Hamidou Keyta is one of three players to arrive from Azerbaijani rivals Zira.
On the back of a 21-goal domestic season for the visitors, striker Musa Qurbanly has departed for Djurgardens IF in Sweden, while experienced playmaker Filip Ozobic has also bid farewell as he prepares to represent Neftchi Baku.
Ex-Lyon and Lille midfielder Yassine Benzia was able to make the bench for the friendly win over CSKA Sofia despite concerns over a previous injury, while right-back Abbas Huseynov was nowhere to be seen and may be at risk of missing out this week.
Lincoln Red Imps possible starting lineup:
Coleing; Ayew, Chipolina, Lopes, Britto; Rosa, Yahaya, Mandi; Juampe, Gomez, Juanfri
Qarabag FK possible starting lineup:
Mahammadaliyev; Vesovic, Mustafazada, Medina, Cafarquliyev; Jankovic, Romao; Diakhaby, Andrade, Zoubir; Xhixka
We say: Lincoln Red Imps 0-2 Qarabag FK
Qarabag have never been eliminated from the first round of Champions League qualifying before, and the Azerbaijan Premier League champions should take the first step towards avoiding that fate on Tuesday.