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Azerbaijan explains reasons for introducing excise tax on sweetened drinks and chips

06 November 2026 12:15 (UTC +04:00)

Sweetened mineral and carbonated drinks, as well as chips, will be included in the list of excisable goods, Nijat Imanov, Head of the Main Department of Tax Policy at the State Tax Service, said at today's meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship, APA reports.

"The inclusion of such products in the category of excisable goods is in line with international practice, which is also widespread in various countries. Such products generally fall into the category of harmful products. However, this is not the main objective. The primary goal is to apply the tax policy practice widely used internationally to these products as well," he stated.

Note that under the proposed amendment to the Tax Code, sweetened mineral and carbonated drinks will be included in the list of excisable goods, as well as products subject to mandatory excise stamp labeling. An excise tax of AZN 0.10 per liter will be imposed on domestically produced drinks.

Chips will also become excisable goods, with an excise tax of AZN 1 per kilogram to be applied.

Ilaha Salimova

Azerbaijan excise tax sweetened drinks carbonated drinks mineral water chips State Tax Service Nijat Imanov Tax Code tax policy Milli Majlis excisable goods