Excise rates for cigarettes and alcoholic beverages increase in Azerbaijan
As of January 1, 2024, excise rates for cigarettes and alcoholic beverages have been increased in Azerbaijan.
According to Azernews the Tax Code has been amended in this regard.
Thus, the excise rate was increased from 43 manats to 45.5 manats per 1,000 cigarillos (thin cigars), and from 38.5 manats to 45.5 manats per 1,000 cigarettes and their substitutes.
The excise rate was 16 manats for every 1,000 units of products intended for inhalation without lighting or containing recovered tobacco.
Until now, the excise rate was 14 manats per 1,000 units of heated (vapor) tobacco and tobacco products.
The excise rate for single-use electronic cigarettes, hookahs, and their substitutes has been increased from 0.25 manats to 2 manats.
Excise rate potable alcohol (including undenatured ethyl alcohol with an alcohol content of less than 80%; undenatured ethyl alcohol with an alcohol content of less than 80%), vodka (vodka), darkened beverages and darkened beverage materials, liqueurs and liqueur products, cognac and cognac materials increased from 4 manats to 4.8 manats per liter.
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