Azerbaijan.US
Azerbaijan is introducing new taxes and registration fees on mobile phones, with individuals required to pay 100 manats to register a second or subsequent device brought into the country for personal use within a calendar year.
President Ilham Aliyev has approved amendments to the Tax Code and the Law on State Duty, establishing new financial obligations related to the import and registration of mobile devices.
Under the updated rules, all mobile phones imported into Azerbaijan will be subject to an excise tax of 20 manats per device. However, one mobile phone imported by an individual for personal use during a calendar year will be exempt from this excise duty.
In addition, changes to the Law on State Duty stipulate that registering more than one mobile phone imported by an individual within a year will incur a state fee of 100 manats per device, regardless of its market value.
The amount of the registration fee applicable in subsequent years will be determined annually by the relevant executive authority.
