Mobile phones will be subject to excise duty, and a state fee of 100 manats will be charged for the registration of more than 1 mobile device brought into the country for personal use by individuals.
Modern.az reports that this is reflected in the amendments to the Tax Code and the Law “On State Duty” approved by President Ilham Aliyev.
According to the amendment to the Tax Code, an excise tax of 20 manats will be applied for each mobile device imported into the country. One mobile device brought into the country for personal use by an individual within a calendar year will be exempt from excise duty.
According to the amendment to the Law “On State Duty”, a state fee of 100 manats will be charged for the registration of more than one mobile device brought into the country by individuals within a calendar year, regardless of market price.
The amounts of state fees for the registration of mobile devices for each year will be approved by the relevant executive authority.
