Smartwatches will be classified as mobile devices, and an excise tax of 20 manats will be applied to each unit.
This is reflected in a proposed amendment to the Tax Code.
It is noted that, pursuant to an amendment to the Tax Code introduced by Law No. 297-VIIQD dated December 9, 2025, mobile devices have been added to the list of excisable goods, with an excise tax set at 20 manats per unit. Furthermore, individuals are permitted to import one mobile device per calendar year for personal use, exempt from customs duties; these provisions entered into force on January 1, 2026.
