So yes, you can confidently take them as personal items.

Well, not really know what to advise in this situation. The best thing is to get an advice of airport's Customs officer. Perhaps some of your partners that you plan to have meeting with could give them a call and ask (+994124972777).

But judging from the situation your only option is to head through the Red Corridor and fill out the Customs Declaration in hand. 

When entering Azerbaijan, you are entitled to bring in personal belongings worth up to 800 USD per month duty-free. Anything exceeding this threshold, as well as items from specific categories such as mobile devices or jewelry, must be declared, and customs duties must be paid on the amount that goes beyond the limit.

In reality, the valuation of imported items by customs officers has always been somewhat subjective. The main type of goods regularly attracting heightened attention has been the latest smartphone models. Passengers arriving from Dubai — a popular destination for electronics shopping — have often complained of particularly meticulous inspections at Baku airport. Customs officers frequently demanded payment of duties on new mobile devices (especially iPhones), even if they were already unboxed and activated, meaning they could reasonably be considered for personal use.

Starting from February 2023, the rules governing the import of mobile devices into the country became even stricter.

• Any device with a GSM module that has not previously been registered in Azerbaijan — even your old Nokia from 2005 — will have to be declared when crossing the border. An undeclared mobile device will not be eligible for IMEI registration.

• The duty-free limit of 800 USD per month for personal belongings is strictly applied to mobile phones intended for personal use. If the value of the smartphone you are bringing in (combined with other items declared at the border) exceeds the 800 USD monthly limit, you will be required to pay a customs duty of about 36% on the amount exceeding the threshold. At the same time, the fee for IMEI registration of newly imported phones will also remain in effect.

How will customs assess the value of goods?

How the customs service will determine the value of a smartphone that is already in personal use remains an open question. One may assume it will follow the same principles as before — based on an invoice (if available) or on the price of a comparable device in Azerbaijan, where the cost of most imported goods is already significantly inflated.

What happens if you do not declare it?

In theory, undeclared devices will continue to function while in roaming mode (as long as no local SIM card is ever inserted). However, violating customs regulations may result in confiscation of the device or a fine of up to 60% of its value.

How to declare smartphones?

The required declaration can be filled out via the customs service website or through the SmartCustoms mobile app. It must be completed by anyone entering the country and bringing in a previously unregistered mobile phone — whether an Azerbaijani citizen, a foreign resident with temporary or permanent status, a tourist, or a relocant returning from a visa run. The declaration can be submitted online or using special e-kiosks at the airport.

Incidentally, the declaration includes an option titled “temporarily imported/exported goods.” By ticking this box to indicate that the item (the mobile device) is being brought into the country only temporarily and by specifying the planned date of export, you are exempt from paying import duties. However, this deadline must be strictly observed: when leaving the country, the device must be presented to customs, and the fact of its export must be recorded in the system. Failure to do so may result in a fine.

I  have a slightly different issue. I have a business meeting and a demonstration for 1 week. I will carry 18 phones between 3 engineers from our company. Can anyone advise how we can handle this. I am thinking they can keep one phone each for personal use, proceed to customs red zone and each person can declare 5 phones each. Is that a good plan? If we say that these are temporary import and we wont register for local use more than 30 days, is there any different approach we can follow?

Appreciate all the help and valuable suggestions. 

Regards