Azerbaijan

Background: Cabinet Ministers have approved the Tax Ministry’s proposed amendments to Article 190 of Azerbaijan’s tax legislation, which contains the list of goods subject to excise tax and the rates applies.

In addition to raising the rates of excise on imported cigars, cigarettes and energy drinks, the amendments introduce a tax on new category of imported fluids for e-cigarettes. The rate will be 20 manats per liter, about EUR 10.225 at current exchange rates.

The new tax will go into effect on 10 February 2019.