Unofficial transfer (c) Soyuzpravoinform LLC
of January 30, 2026 No. 29
About modification in "The preferential and simplified rules of crossing of customs border of the goods which are not intended for production or business activity by physical persons" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 305 of October 14, 2013
Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic decides:
In "The preferential and simplified rules of crossing of customs border of the goods which are not intended for production or business activity by physical persons" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 305 of October 14, 2013. (Collection of the legislation of the Azerbaijan Republic, 2013, No. 10, Article 1223 (volume I); 2024, No. 2, Article 217, No. 3, Article 314, No. 4, Article 468, No. 9, Article 1106; Resolutions of the Cabinet of Ministers of the Azerbaijan Republic of December 10, 2025 No. 385 and No. 412 of December 25, 2025 to make the following changes:
1. In subitem 2.1.10 after the words "1 mobile device once in calendar year" to add the word "taking into account".
2. Add Item 2.2-1 of the following content:
"2.2-1. If customs value of the mobile devices imported by physical persons on customs area exceeds the monthly limit set by subitems 2.1.2 and 2.1.4 of these rules, the customs clearance of these goods is performed in the simplified procedure by deduction of the amounts specified in the corresponding subitems from total customs value and collection of customs payments according to tariff and non-tariff regulation of foreign economic activity".
3. In Appendix No. 1 to Rules - "The inventory, subject to written declaring when crossing customs border of the Azerbaijan Republic by physical persons" the word "phone" to replace with the word "device", and to exclude the words "and other wireless communication equipment".
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