Smartwatches will be classified as mobile devices in Azerbaijan, with an excise tax of AZN 20 imposed on each device, APA reports.
This is reflected in a proposed amendment to the Tax Code.
It was noted that under the amendment to the Tax Code introduced by Law No. 297-VIIQD dated December 9, 2025, mobile devices were added to the list of excisable goods, with an excise tax of AZN 20 established for each device. At the same time, individuals were allowed to import one mobile device per calendar year for personal use without paying customs duties, and these provisions entered into force on January 1, 2026.
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