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Amendment to VAT Customs Debt Calculation Rules Approved by Azerbaijan Cabinet of Ministers, 2026

  • The Cabinet of Ministers of Azerbaijan amended the rules for calculating customs debt for value-added tax (VAT).
  • The amendment updates clause 1.3 to clarify who can pay customs debt, including those providing guarantees as per Article 258.1 of the Customs Code.
  • For non-commercial goods carried by individuals, customs payments can be made by the individual or by those providing guarantees.
  • The decision was signed by Prime Minister Ali Asadov on February 24, 2026.

Source: nk.gov.az

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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