Customs Reforms and Entrepreneurship- 2026

2026 was a transition year for Azerbaijan’s customs system. A package of amendments to the Customs Code was adopted on June 19. The rule requiring the customs value of goods to be declared in manats has been in force since September 3. At the same time, the “Digital Customs Value System” and the “Single Window” platform are being introduced in stages.

The official goal is to make the customs process more flexible and transparent, reduce the administrative burden on entrepreneurs, and increase transit potential. However, since the new rules came into force only two months ago, it is too early to assess real results. No independent business surveys were found in open sources either.

1. What has changed

Amendments to the Customs Code (adopted on June 19). Main directions:

increasing transit: the “one electronic declaration” principle for multimodal transport;

trusted partnership: expanding the Authorized Economic Operator (AEO) status;

simplification: electronic document flow and digitalization of administrative acts;

clarifying the legal basis for control and audit.

Declaration in manats. Since September 3, the customs value of imported goods is declared in the national currency. The person determining the value must keep the related documents for 3 years and present them on request.

Other important norms:

informing persons of mobile audit results within 3 working days;

proportional release of security when a customs debt is partially paid;

additional powers for “Green Corridor” users;

separate regulation for express shipments.

Control rules. A separate procedure is being prepared for forms of control. It provides for proportionality, justification, video recording and complaint mechanisms.

Digital tools:

The “Digital Customs Value System” aims to reduce subjective factors in determining customs value.

It has been reported that more than 30 state bodies are connected to the “Single Window” system.

In October, the option to transfer authority online and without time limit via SIMA İmza was announced.

2. Expected positive effects

These are expectations arising from official goals, not measured results.

Time and cost savings: electronic declarations and risk-based inspection may reduce delays.

Predictability: digital value determination may reduce the “same goods, different value” risk.

Preferential regime: AEO status promises simplified control for trusted companies.

Legal protection: justification, video recording and complaint mechanisms strengthen entrepreneurs’ rights, if they work in practice.

Transit and logistics: new opportunities may arise in logistics and transport.

E-commerce: clear rules for express shipments may help online sellers.

3. Risks and open questions

The effect of manat declaration is unclear. For contracts in foreign currency, it must be clarified which date and which source of exchange rate will be used, and how this affects customs value and the VAT base.

Documentation burden. The 3-year retention obligation is routine for large companies, but means extra work for small entrepreneurs.

Uneven impact. Statuses such as AEO are based on compliance requirements. If small businesses struggle to meet the criteria, the benefits may mostly reach large companies. This is a risk, not a certain outcome.

Gap between law and practice. Whether the mechanisms actually work can only be measured through statistics, complaint outcomes and surveys.

Transition period. Since the “Single Window” is being introduced in stages, parallel procedures and technical problems are possible.

4. The fiscal side

Customs is also a source of budget revenue.

Indicator Data

Customs revenue for 2027 (forecast) 6 bn 868 mn manats

Revenue in the first 9 months of 2026 6 bn 862 mn manats (72.5% of the annual forecast)

Revenue performance in 2025 3.5% shortfall

Annual volume of benefits and exemptions approx. 3 bn manats

Expected imports for 2027 32.2 bn manats

Administrative cost per 100 manats of revenue (2027) 3.73 manats

Source: speech by Vugar Gulmammadov, Chairman of the Chamber of Accounts, at the discussion of the 2027 draft budget.

Benefits are significant support for entrepreneurs, for example for companies with an investment promotion certificate importing equipment. At the same time, the state must protect its revenues. The Chamber of Accounts stated that the ratio of customs revenue to imports in 2027 will be 0.3 percentage points lower than in 2026. In other words, the policy seeks a balance between ease for business and budget revenue.

5. How to verify the results

Indicators to monitor:

average goods release time (for import, export, transit);

number of AEO and “Green Corridor” companies and the share of small and medium businesses among them;

cases of customs value adjustment and outcomes of disputes;

number of inspections and audits, number of complaints and their resolution;

bodies actually connected to the “Single Window” and its users;

independent surveys by business organizations.

6. Recommendations for entrepreneurs

Clarify the manat declaration rules: consult a broker or the Customs Committee on the exchange rate date.

Build a 3-year document archive: keep invoices, contracts, transport documents and the value calculation together.

Assess AEO and “Green Corridor” eligibility: may be an advantage for regular importers and exporters.

Use digital tools: electronic declaration, SIMA İmza, “Single Window”.

Know your rights: in disputes, apply in writing and keep evidence.

Officially, customs policy pursues three goals: digitalization, simplification for business and increased transit opportunities. On paper, the package gives entrepreneurs important tools. However, manat declaration, the document retention obligation and the scope of statuses create additional uncertainty, and fiscal interests also set the limits of the policy.

The direction of the reform is favorable for entrepreneurship, but its real impact will depend more on enforcement practice than on the wording of the law. In 2027, open statistics and independent surveys will be the main yardstick.