Smart watches in Azerbaijan to be equated with mobile devices and subject to excise tax

Smart watches will be considered mobile devices, and each of them will be subject to an excise tax of 20 manats.

As APA reports, this is reflected in the proposed amendment to the Tax Code of the Republic of Azerbaijan.

It is noted that, according to the amendment introduced into the Tax Code by Law No. 297-VIIQD of December 9, 2025, mobile devices were included in the list of excisable goods, and an excise tax of 20 manats was set for each of them.

At the same time, it was stipulated that individuals may import one mobile device for personal purposes during a calendar year with exemption from customs payments. These provisions entered into force on January 1, 2026.