On 7 October 2026, the State Tax Service’s Nakhchivan Autonomous Republic branch executed a comprehensive series of tax control measures targeting the circulation of excise goods, including alcohol, tobacco, and fuel products. The operation, conducted in coordination with the Customs Service and local law enforcement, aimed to combat illicit trade, ensure proper excise stamp affixation, and verify compliance with the Excise Tax Law amendments effective from 1 January 2026. Over 150 retail and wholesale outlets were inspected, resulting in the seizure of 12,000 units of non-compliant products and the issuance of administrative penalties totaling AZN 85,000.
Key Takeaways
- Enhanced Traceability: The Tax Service mandated the use of the new “Track & Trace” digital marking system for all excise goods entering Nakhchivan, effective 1 November 2026, requiring businesses to register in the centralized database and apply unique identification codes.
- Penalty Regime Tightened: Recent amendments to the Administrative Offenses Code increased fines for missing or counterfeit excise stamps by 50%, and introduced mandatory business suspension for repeat offenders.
- Inter-Agency Coordination: A permanent joint task force comprising tax, customs, and police officials was established to conduct quarterly audits and intelligence-led raids, with a focus on cross-border smuggling routes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement