Baku Customs was firstly founded in 1809 following the Russian Empire Senate decree dated January 25th, 1807 and was included to the Astrakhan Customs District. Based on the “Statute on Customs Administration in South Caucasus” it was transferred to the subordination of the South Caucasus Customs District and was named to “Baku Warehouse Customs” since 1832.From May 4, 1847 Baku Customs becomes the Baku Quarantine-Customs Administration under the South Caucasus Quarantine- Customs District. Then, based on the “Statute on Re-organization of Quarantine-Customs Division in Caucasus and South Caucasus” approved by the decision of Governor of Caucasus on March 31st, 1861 this Administration became the Baku Quarantine-Customs Bureau and operated under the recently established Baku Quarantine-Customs Administration.
Then, following the Law on “Staff of customs organizations in European Part of Russia and Caucasus” dated December 8th, 1897 Baku Quarantine-Customs Bureau becomes the Baku Customhouse under the Baku Customs District Management Council and gets subordinated to the Caucasus Customs District in Tbilisi from June 1, 1911.In 1911-1918 Baku Customs operated based on the “Charter of Customs Administrations of the Russian Empire” approved on January 21st 1911 by the Senate.
In 1918-1920 the Customhouse functioned under the Ministry of Finance of the Democratic Republic of Azerbaijan with significant changes made in its functions.
Various changes have been made to the organizational structure of Baku Customs between1956-1988.Then, the Customhouse of the Republic of Azerbaijan was established based on the decision No 17 of the State Customs Control General Directorate under the USSR Council of Ministers on January 27th, 1989 and other customhouses in the Republic (in Julfa and Astara) were included to its structure.After the restoration of the independence of the Republic of Azerbaijan the State Customs Committee of the Republic of Azerbaijan was established by Presidential Decree on January of 1992.