Recently, it has been noted that some cigarette products sold in stores do not have excise stamps. This situation raises questions among consumers. Shop owners and sellers claim that these products are supplied by manufacturers without excise duty. According to the legislation of Azerbaijan, special tax stamps and mandatory marking systems are applied for the purposes of tax control and regulation of products in circulation.
In this regard, in response to the “Report” query, the State Tax Service of the Ministry of Economy said that it is not necessary to have a special seal on boxes of tobacco products, since the mandatory marking mechanism is already in place. vigor.
It was noted that by the Decision of the Council of Ministers of February 14, 2023, “regulating the circulation of goods produced in the Republic of Azerbaijan or imported into the country that must be marked with a special stamp and marked with mandatory marking , an order for the preparation of special stamps and mandatory marking is issued, “the Regulations for their application, sale and accounting” were approved.
Under these standards, tobacco products, liquid for electronic cigarettes, other snuff tobacco except manufactured tobacco, “homogenized” or “reconstituted” tobacco, chewing or snorting tobacco, as well as hookah tobacco and substitutes of tobacco, they are not smoked only compulsorily. Labeling applies to products containing tobacco or recovered tobacco and to disposable electronic cigarettes, water pipes and their substitutes.
Mandatory marking means the mandatory marking code and other protective elements applied to those goods in order to implement fiscal control over the import, production, sale and circulation of goods defined by the regulations. In accordance with the standards, a mandatory label in the form of “DataMatrix” is placed on the boxes of the above-mentioned product samples. A “DataMatrix” code is a two-dimensional (2D) matrix barcode consisting of black and white cells created in a rectangular or square shape that graphically represents information.
Thus, the mandatory mark applied to the products in question is affixed by the manufacturers of such products (including manufacturers outside the Republic of Azerbaijan) in the lower corner or on the side of each product by direct printing or by another method that does not allow the mandatory mark. The marking must be separated from the goods, ensuring the integrity of the marking and with a special device applied without compromising legibility.
