Key Points
- Azerbaijan is proposing amendments to its Tax Code and tobacco-related laws;
- The draft legislation seeks to ban the circulation and use of e-cigarettes;
- Nicotine-containing e-cigarettes would be classified as tobacco products;
- New provisions would prohibit the import, production and sale of e-cigarettes and their components;
- Tax and advertising rules would be aligned with the revised definitions.
2Firsts, December 17, 2025 – According to AZƏRTAC, Azerbaijan is introducing amendments to the Tax Code, the Law on Tobacco and Tobacco Products, the Law on Advertising, and the Law on Restricting the Use of Tobacco Products.
The proposed amendments were included on the agenda of a joint meeting held on December 16 by the parliamentary committees on Agrarian Policy, Economic Policy, Industry and Entrepreneurship, and Labor and Social Policy.
The draft law has been prepared to prohibit the circulation of electronic cigarettes and their components, including their import, export, production, storage, wholesale and retail sale, and use, and to regulate related matters arising from this prohibition.
Within this framework, the definition of “tobacco products” will be clarified in relevant laws, explicitly including nicotine-containing electronic cigarettes. New definitions for “heated tobacco products” and “electronic cigarettes” will also be introduced, resulting in nicotine-containing e-cigarettes being classified as tobacco products whose circulation is prohibited.
The draft legislation further proposes adding a new article banning the import, export, production, storage, wholesale and retail sale, and use of electronic cigarettes and their components.
The clarification and introduction of new definitions are intended to enable more precise legal classification and differentiation of tobacco products, heated tobacco products, and electronic cigarettes.
Related amendments are also proposed to the Tax Code and the Law on Advertising, including the removal of “single-use electronic cigarettes” and “e-liquids for electronic cigarettes” from the list of excisable goods, the elimination of corresponding tax rates, and the alignment of advertising restrictions with the new definitions.
Image source: AZƏRTAC
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