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LAW OF THE AZERBAIJAN REPUBLIC

of December 30, 2025 No. 338-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About tobacco and tobacco products", "About advertizing" and "About restrictions for use of tobacco products"

Millie Majlis of the Azerbaijan Republic, being guided by Items 1, 15 and 26 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. In the Tax code of the Azerbaijan Republic (The collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (the Book I), Article 583 (Volume I); 2024, No. 2, Article 138, No. 4, article 365, No. 5 (Book I), article 498, No. 6 (Book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, article 1182, No. 12 (Book I), Article 1282 (Book II), Article 1345; 2025, No. 2, Article 96, No. 3, article 214, No. 4 (Book I), Articles 307, 315, 318, 322, No. 5, Articles 432, 441, No. 6, Articles 524, 536, No. 7, Articles 609, 618, No. 8, Articles 743, 744, No. 11, Article 1009; The Law of the Azerbaijan Republic No. 297-VIIGD of December 9, 2025) to make the following changes:

1.1. Under Article 188:

1.1.1. Exclude the words "one-time electronic cigarette" from Article 188.1.1.4;

1.1.2. Exclude Article 188.1.1.7;

1.2. Under Article 190:

1.2.1. Exclude the words "one-time electronic cigarette" from Article 190.1.2;

1.2.2. Exclude Article 190.1.3;

1.2.3. Exclude the words "one-time electronic cigarette" and "and liquid for electronic cigarettes" from the first paragraph of Article 190.3;

1.2.4. Exclude Article 190.3.12;

1.2.5. Exclude the words "one-time electronic cigarette" from Article 190.3.16.

Article 2. In the Law of the Azerbaijan Republic "About tobacco and tobacco products" (The collection of the legislation of the Azerbaijan Republic, 2001, No. 9, Article 568 (volume I); 2024, No. 7, Article 745) to make the following changes:

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