- 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.
Latest Posts in "Azerbaijan"
- Azerbaijan Introduces Mandatory VAT for Foreign Digital Service Providers by 2026
- Azerbaijan — E-Invoicing & E-Reporting Country Booklet
- VAT Refund Scheme Successfully Implemented in Nakhchivan
- Approval of Lists of VAT-Exempt Agricultural Equipment and Veterinary Medicines
- Approval of Lists of Tax-Exempt Equipment Imported by Industrial and Technology Parks














