Azerbaijan’s Milli Majlis passes final reading bill banning e-cigarettes and their components

Key Points Overview

• Legislative status: Milli Majlis adopted the amendments in final reading
• Ban scope: import, export, production, storage, wholesale and retail sale, and use of e-cigarettes and components
• Definitions: nicotine-containing e-cigarettes included under “tobacco products”; e-cigarettes defined with components described
• Distinction: heated tobacco products are not considered e-cigarettes; definition provided
• Alignment and timing: Tax Code and Advertising law to be amended, excise listing and rates revised for disposables and e-liquid; effective April 1, 2026

2Firsts, December 30, 2025 – According to Report, Azerbaijan’s Milli Majlis adopted in final reading a bill banning the import, export, production, storage, wholesale and retail sale, and use of electronic cigarettes and their components. Report said the corresponding amendments were introduced into the law On Tobacco and Tobacco Products.

The document notes that nicotine-containing electronic cigarettes are included within the concept of tobacco products. It defines an electronic cigarette as a product intended to introduce into the human body, through the respiratory tract, vapor with or without nicotine, and intended for use with a device with a mouthpiece or other components, including a cartridge and a vial, or without them. E-cigarette vials may be used one or multiple times, or may be refilled using disposable cartridges.

The draft states that heated tobacco products will not be considered electronic cigarettes. Report also notes that a heated tobacco product is defined as a product consisting of tobacco (a tobacco mixture) and non-tobacco components used in its production, intended for the introduction into the human body through the respiratory tract of nicotine-containing aerosol formed during heating without combustion and without the formation of tobacco smoke.

The report says that clarifying existing concepts and defining new ones will allow for more accurate classification and differentiation of tobacco products in legal practice, including heated tobacco products as well as electronic cigarettes.

At the same time, within the framework of coordination, corresponding changes will be made to the Tax Code and the law On Advertising. This includes removing “single-use electronic cigarettes” and “e-cigarette e-liquid” from the list of excisable goods and, accordingly, canceling the tax rates, as well as adapting the advertising ban to the updated concepts.

According to reports, the amendment will go into effect on April 1, 2026.

According to a previous report by 2Firsts, the National Assembly of Azerbaijan passed a bill in a first reading on December 19 to completely ban the import, export, production, storage, wholesale, retail, and use of e-cigarettes and their components. It should be noted that the original first reading text intended for the law to take effect on February 1, 2026, but the final version of the bill has revised the effective date.

Photo credit: Report