From today, mobile devices imported into Azerbaijan will be subject to excise duty by being added to the list of excisable goods.
According to information from Modern.az, this issue is reflected in the Law on Amendments to the Tax Code, approved by President Ilham Aliyev.
According to the Law, mobile devices have been added to the list of excisable goods, and an excise tax of 20 manats has been set for each unit. At the same time, individuals will be allowed to import one mobile device per calendar year for personal use, exempt from customs duties.
According to the proposed amendment to the Law "On State Duty", a state duty of 100 manats (for each) will be set for any mobile device brought into the country by an individual in excess of one unit per calendar year.
In this case, state duties levied for the registration of mobile devices brought into the country by an individual for personal consumption (state duties determined based on the value of the mobile device) will be applied.
It should be noted that the changes came into force on January 1, 2026.
