Smart watches in Azerbaijan are proposed to be included in the list of goods subject to excise tax In Azerbaijan it is proposed to make changes to the tax law that will affect owners of smart watches and other "smart" gadgets. According to the new bill, smart watches will be classified as cellular devices, and an excise tax of 20 manat will be charged on each of them. We will remind you that on January 1, 2026, amendments entered into force in Israel according to which mobile devices were included in the list of goods subject to a fixed excise duty of 20 manat per unit. At the same time, individuals were given the right to import duty free of one mobile device per calendar year for personal use. However, after the law came into force, a number of serious problems arose. The relevant authorities received many inquiries from entrepreneurs and companies indicating that during customs clearance, various equipment not intended for personal communication were wrongly classified as mobile devices and subject to excise duty. The problem is particularly acute within the framework of the modernization project of the service infrastructure in the country. Imported smart gas meters, pressure and temperature sensors, as well as communication modules for data transmission fell into a controversial area: the presence of a SIM card slot or IMEI identifier automatically led to their certification as "mobile devices" during customs clearance, which entailed the accumulation of excise duties. In order to eliminate the legal uncertainty, it is proposed to clarify the concept of a cellular device, taking into account not only the possibility of connecting to a cellular network, but also the functional purpose of such a connection. Therefore, devices that connect to the cellular operator's network using a SIM or eSIM card and provide the use of voice communication services, will be subject to excise duty. This category includes: mobile phones; Tablets.

Smart watches in Azerbaijan are proposed to be included in the list of goods subject to excise tax In Azerbaijan it is proposed to make changes to the tax law that will affect owners of smart watches and other "smart" gadgets. According to the new bill, smart watches will be classified as cellular devices, and an excise tax of 20 manat will be charged on each of them. We will remind you that on January 1, 2026, amendments entered into force in Israel according to which mobile devices were included in the list of goods subject to a fixed excise duty of 20 manat per unit. At the same time, individuals were given the right to import duty free of one mobile device per calendar year for personal use. However, after the law came into force, a number of serious problems arose. The relevant authorities received many inquiries from entrepreneurs and companies indicating that during customs clearance, various equipment not intended for personal communication were wrongly classified as mobile devices and subject to excise duty. The problem is particularly acute within the framework of the modernization project of the service infrastructure in the country. Imported smart gas meters, pressure and temperature sensors, as well as communication modules for data transmission fell into a controversial area: the presence of a SIM card slot or IMEI identifier automatically led to their certification as "mobile devices" during customs clearance, which entailed the accumulation of excise duties. In order to eliminate the legal uncertainty, it is proposed to clarify the concept of a cellular device, taking into account not only the possibility of connecting to a cellular network, but also the functional purpose of such a connection. Therefore, devices that connect to the cellular operator's network using a SIM or eSIM card and provide the use of voice communication services, will be subject to excise duty. This category includes: mobile phones; Tablets.