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of July 10, 2026 No. 441-VIIQD
About introduction of amendments to the Law of the Azerbaijan Republic "About customs tariff"
Millie Majlis of the Azerbaijan Republic, being guided by Items 15 and 25 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:
Article 1 at the end of article 20.0.35 of the Law of the Azerbaijan Republic "About customs tariff" (The collection of the legislation of the Azerbaijan Republic, 2013, No. 7, Article 779 (volume I); 2024, No. 4, article 365, No. 6 (book I), Article 630, No. 8, article 933, No. 12 (book II), Article 1349; 2025, No. 11, article 1009, No. 12 (book I), Article 1118; 2026, 1, Article 11, No. 2, Article 111) point to replace No. with semicolon and to add Article 20.0.36 of the following content:
"20.0.36. The list of foreign economic activity according to the commodity nomenclature approved by body" "Commodity importation, coming from the Azerbaijan Republic, completely made by the legal entity of free zone or undergone proper conversion according to criteria of conversion, from the free economic zone Alat in the main economy according to the procedure, established by the body (organization) determined by the relevant executive body provided that at least 50 (fifty) percent of amount of the goods coming from the Azerbaijan Republic, which are completely made or underwent proper conversion according to criteria of conversion are exported out of country limits within 15 years from the date of creation of the legal entity of free zone making or processing these goods".
Article 2. This Law becomes effective on January 1, 2027.
President of the Azerbaijan Republic
Ilham Aliyev
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