Mobile phones will be subject to excise duty, and a state duty of 100 manat will be charged for registering more than 1 mobile device imported into the country for personal use by individuals, APA reports.
This is reflected in the amendments to the Tax Code and "On State Duty" approved by President Ilham Aliyev.
According to the proposed amendment to the Tax Code, an excise tax of 20 manats will be applied to each mobile device imported into the country. One mobile device imported by an individual for personal use within a calendar year will be exempt from the excise tax.
Under the proposed amendment to the Law “On State Fees,” individuals will be required to pay a state fee of 100 manats for the registration of more than one mobile device imported into the country within a calendar year, regardless of its market value.
The amount of the state fee for the registration of mobile devices each year will be approved by the relevant executive authority.