BAKU, Azerbaijan, January 2. The list of goods
exempt from customs duties in Azerbaijan has been expanded,
Trend reports.
This issue has been reflected in the law on amendments to the
Tax Code, approved by the President of the Republic of Azerbaijan,
Ilham Aliyev.
Under the new provisions, the import of all types of equipment
and technical means used for defense and national security
purposes, as well as their spare parts, specialized software,
weapons, and ammunition, is exempt from customs duties. The
exemption applies on the basis of a supporting document issued by
the relevant executive authority (organization) and the Prosecutor
General’s Office.
These amendments came into effect on January 1, 2026.