President Ilham Aliyev has signed a decree approving amendments to the Tax Code, as well as the laws "On the list of items prohibited from civil circulation" and "On food safety."
According to the Operative Information Center-OMM, these legislative adjustments are part of a broader regulatory alignment following the prohibition of the import, export, production, sale, and use of electronic cigarettes and their components in Azerbaijan.
As the circulation of electronic cigarettes is now fully prohibited, the provisions within the Tax Code that previously classified these products as excisable goods and established excise tax rates for them have been repealed. The new amendments remove references to these repealed articles and ensure consistency across the "On the list of items prohibited from civil circulation" and "On food safety" laws.
The prohibition of electronic cigarettes is part of Azerbaijan's ongoing public health strategy aimed at reducing nicotine dependency and protecting citizens, particularly the youth, from the health risks associated with vaping products. By removing these items from the tax framework, the government is finalizing the legal infrastructure required to enforce the total ban on these products within the country.
