17:14 - 5.11.2026

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November 5, Fineko/abc.az. Smart watches will be considered mobile devices, and an excise tax of 20 manats will be applied to each of them.

According to the proposed amendment to the Tax Code, No. 297-VIIQD dated December 9, 2025, mobile devices were included in the list of excisable goods, while an excise tax of 20 manats was imposed on each of them.

At that, it was stipulated that individuals can import one mobile device for personal purposes during a calendar year with exemption from customs duties. These provisions came into force on January 1, 2026.