E-cigarettes and hookahs to be subject to excise tax

Azerbaijan has included tobacco substitutes, disposable e-cigarettes, hookahs, and their substitutes in the list of excisable goods.

According to Report, amendments are proposed to the Tax Code in this regard.

Thus, the excise rate is set at 30 manats per kilogram of tobacco substitutes and 0.25 manats per unit of disposable e-cigarettes, hookah, and their substitutes.

The excise tax rate on cigarettes is set at 38.5 manats per 1,000 units against the previous excise tax rate on cigarettes at 35 manats per 1,000 units.