Azerbaijan: Changes to Customs Clearance Procedures
From 3 September 2026, amendments to Azerbaijan’s Customs Code introduced by Law No. 424-VIIQD of 19 June 2026 came into force. The changes affect simplified customs procedures, customs representation and inspections.
Authorised Economic Operator status is now also available to individual entrepreneurs, while new statuses of authorised consignor and authorised consignee have been introduced. Under simplified transit procedures, electronic transport documents may serve as customs declarations if they contain the required information.
The licensing requirement for customs brokers has been abolished. Legal entities may act as indirect customs representatives, while individuals may act as direct representatives under a power of attorney.
The amended Code also provides for simplified procedures, including priority and immediate release of goods, release based on a simplified import declaration and direct delivery to a trader’s warehouse. In certain cases, businesses may also be exempt from providing a guarantee for customs debt.
General and special customs audits have been replaced by desk and on-site inspections, with new time limits and restrictions. The same customs declaration cannot be subject to repeated desk inspections, while scheduled on-site inspections of the same person may generally be conducted no more than once per calendar year.
The deadline for submitting customs payment refund applications has also been extended from one to three years from the date of payment.