BAKU, July 24
Azerbaijan’s President has signed off on amendments to the country’s Customs Code, introducing clearer rules about who is responsible for settling customs debts. Under the new regulations, the duty to pay customs fees now falls strictly on the person or entity declaring the goods or vehicles.
According to MP Vugar Bayramov, a member of the Parliamentary Committee on Economic Policy, Industry, and Entrepreneurship, the changes were necessary to eliminate ambiguity and ensure better legal compliance. He shared the details in a recent Facebook post.
Previously, any interested party could step in to pay customs debts, which created legal uncertainty over who was ultimately responsible. The revised law now restricts payment responsibility to the actual debtor — the party on record for the declared goods — or those who have provided formal financial guarantees.
Such guarantees may include collateral, bank guarantees, deposits made to customs accounts, insurance contracts, third-party sureties, or advance payments.
“These changes will allow for more effective regulation of customs debt settlements, including fees, penalties, and interest imposed by customs authorities,” Bayramov explained. “They will also help enforce customs and tax compliance more strictly.”
Importantly, the new rules apply to business entities only. For individuals not engaged in commercial activity, the payment procedures remain unchanged. In short, businesses will no longer be allowed to cover someone else’s customs debts under the new legal framework.
