September 2026 Legal Update

Azərbaycanca

CUSTOMS OVERHAUL

Law No. 424-VIIQD of 19 June 2026, effective from 3 September 2026, substantially amends the Customs Code:

• authorized economic operator status now also covers individual entrepreneurs, while the reform introduces authorized consignor and consignee status and allows electronic transport documents containing the required information to serve as customs declarations under simplified transit procedures;
• the licensing requirement for customs brokers is removed; entities may act as indirect representatives, while individuals may act as direct representatives under a power of attorney;
• general and special customs audits are replaced by desk and field audits: desk audits must normally be completed within 60 business days after release, extendable by up to 30 business days for an international information request, and cannot be repeated for the same declaration, while scheduled field audits are limited to once per calendar year for the same person, require