The Land of Fires Azerbaijan is one of the countries with a very ancient history and rich culture, one of the oldest settlements of mankind. Azerbaijan is a country with great national and spiritual resources and a rich cultural heritage.

For centuries, there has been trade between countries in the world, and this has always been considered a structural element of each state. The creation of customs and foreign trade relations in Azerbaijan goes back to very distant times. Thanks to the famous “Silk Road” passing through Azerbaijan and connecting Europe and Asia, trade and crafts developed in this land because of the meeting of trade caravans of East and West, South and North.

On the territory of Azerbaijan, customs taxes were officially determined by the state from the beginning of the 9th century. Oil, cotton, silk, salt, dyes, spices, etc. were transported to domestic and foreign markets from the cities of Azerbaijan, where caravans and trade routes connected with each other. The tax system of the 11th–12th centuries was carried out by keeping records in special copybooks. In the 12th and 13th centuries, international caravan routes from Derbent to the Persian Gulf, from the East to Europe intersected in Tabriz. Azerbaijani silk was exported from Shamakhi to the cities of Northern Italy, as well as to France. Uzun Hasan, the founder of the Akgoyunlu state, established friendly relations with the Trabzon-Greek state and prepared the “Law”, which is considered the first tax code. This “law” was in effect not only in the 15th century, but also in the 16th century, both on the territory of the Safavid state and in the eastern provinces of the Ottoman Empire. Uzun Hasan carried out the first tax reform. In the 16th and 17th centuries, Azerbaijan established large-scale foreign trade relations with the Moscow state, the countries of Europe and Asia. Azerbaijan maintained a free tax and customs policy until the end of the 18th and beginning of the 19th centuries, that is, until Azerbaijan was occupied by Tsarist Russia.

After the occupation of Azerbaijan by the Russian Empire, the Baku customs was first created in 1809 by decree of the Senate of the Russian Empire dated January 25, 1807, and became part of the Astrakhan customs district. The Russian Empire, which invaded Azerbaijan, took full control of the territories bordering Iran and Turkey. After the “Gulistan” (1813) and “Turkmenchay” (1828) peace treaties in Azerbaijan, other Russian decisions regarding customs came into force. At that time, customs tariffs adopted in 1811 were in effect on Russian territory. This was the first document adopted in the Russian Empire on the prevention of customs smuggling. From 1911 to 1918, the Baku customs operated based on the “Charter of Customs of the Russian Empire”, approved by the Senate on January 21, 1911.

After the Azerbaijan Democratic Republic came to power in 1918–1920, customs operated under the authority of the Ministry of Finance of the Azerbaijan Democratic Republic. After the resignation of the government of F. Khoyski in March 1919, N. Yusifbeyli became prime minister (April 14, 1919). Nasib Bey Yusifbeyli presented a new government program in parliament and ensured, among other things, the establishment of the first economic ties with neighboring countries. However, the April Revolution of 1920 did not allow this policy to be completed.

After the coup d'etat on April 28, 1920, Russia's interest in Azerbaijan increased again. At the beginning of 1921, the customs authorities of Azerbaijan were completely subordinated to Russia. Since 1929, the activities of customs were regulated by the corresponding resolution of the Central Executive Committee and the Council of People's Commissars of December 19, 1928.

After the restoration of independence of the Republic of Azerbaijan, the State Customs Committee of the Republic of Azerbaijan was created on January 30, 1992. However, the Republic of Azerbaijan was among the countries that experienced the first periods of independence more difficult. The tense political situation in the country, unprofessional personnel, Soviet-era customs legislation, old administrative buildings, checkpoints without even the simplest technical means were the realities of that time and negatively affected the activities of the customs service. The great leader Heydar Aliyev, who came to lead the republic in 1993, laid the foundation for a new stage in the development of independent Azerbaijan. A unified economic strategy was formed, providing for the consistent implementation of reforms in the political and economic spheres, equal and mutually beneficial economic cooperation between the state and all countries.

According to the decree of President Heydar Aliyev, since 1997, January 30 has been celebrated as a professional holiday for customs officers, which became a clear manifestation of the high importance, attention, and care that he paid to the activities of this state body. The State Customs Committee of the Azerbaijan Republic became a member of the World Customs Organization in June 1992. At the same time, the State Customs Committee has been represented in the Financial Committee of the OKT since 1999, in the Political Commission - the highest body of the OKT - since 2000, and in the Customs Cooperation Committee - since 2002. The holding of the 44th session of the Political Commission of the World Customs Organization in December 2000 in Baku (Azerbaijan became the first country in the Commonwealth of Independent States where such an event was held), the reception of participants in this session, was due to the special activity of the head of state in this area - the President of the Republic of Azerbaijan Heydar Aliyev.

Thanks to President Ilham Aliyev, a worthy successor to the Great Leader Heydar Aliyev, the State Customs Committee is trying to establish its activities at the level of the requirements of the modern era, using the experience of the leading countries of the world, in accordance with the requirements of national customs legislation, protecting the economic security, sovereignty and interests of our republic. The deepening of economic reforms in the republic leads to the integration of the Azerbaijani economy into the world economy. The State Customs Committee plays an important role in generating revenue for the state budget. Cooperation with customs authorities of developed countries and with relevant international organizations is improving the successful future of the customs system of Azerbaijan day by day. Having a perfect legal framework and developed infrastructure, the Azerbaijan Customs service protects the economic interests and security of the country on the country's land, air, and sea routes, and resolutely fights smuggling.

Customs officers successfully fulfill their duties to protect our national and moral values. Azerbaijan Customs will continue to improve thanks to the hard work and merits of everyone, from the most ordinary employee of the State Customs Committee to the management, all who take great responsibility for the development of customs work on a solid foundation and understand the importance of bringing this system to the level of world standards.

Recommended literature:

1. Heydərov, Kəmaləddin Fəttah oğlu. Azərbaycan gömrüyü sabit inkişaf yolunda / K. F. Heydərov ; elmi red. R. F. Mustafayev. - Bakı : Ozan, 2005. - 128 s.
2. Azərbaycan gömrüyü : tarixi ənənələr və müasirlik: toplu / Y. M. Mahmudov [et al.] ; red. heyəti: A. Ə. Əliyev [et al.] ; baş red. Y. M. Mahmudov ; AMEA A.A. Bakıxanov adına Tarix İnstitutu. - Bakı : Elm, 2007. - 220 s.
3. Şəkərəliyev, Arif Şəkərəli oğlu. Dövlətin iqtisadi siyasəti : dayanıqlı və davamlı inkişafın təntənəsi: monoqrafiya / A. Ş. Şəkərəliyev ; elmi red. M. X. Meybullayev ; rəy.: M. A. Əhmədov, Q. N. Manafov. - Bakı : İqtisad Universiteti nəşriyyatı, 2011. - 542 s.
4. Azərbaycan Respublikası Dövlət Gömrük Komitəsi : 1992-2012 = Azerbaijan Republic State Customs Committee : 1992-2012 / tərt. A. Əliyev ; tərc. M. İbrahimova ; red.: M. İbrahimova, E. Qasımova. - Bakı : CBS Polygraphic Production, 2012. - .260 s.
5. Quliyev, Röfət Əli oğlu. Azərbaycan dövlətçiliyi tarixində gömrük işi / R. Ə. Quliyev ; elmi red. İ. Hacıyev ; AMEA A.A. Bakıxanov adına Tarix İnstitutu. III kitab : Azərbaycan Respublikasında gömrük sisteminin inkişafı : 1991-2014. - Bakı : Turxan NPB, 2015. - 360 s.