Baku:Azerbaijan will classify smartwatches as mobile devices and impose an excise tax of AZN 20 on each device, as reported by APA.

According to Azeri-Press news agency, the measure is part of a proposed amendment to the Tax Code. The amendment, introduced by Law No. 297-VIIQD dated December 9, 2025, includes mobile devices in the list of excisable goods. An excise tax of AZN 20 will be applied to each device under this amendment.

Additionally, the amendment allows individuals to import one mobile device per calendar year for personal use without incurring customs duties. These provisions took effect on January 1, 2026.