17:00 - 28.01.2026

---

January 28, Fineko/abc.az. The import of rare vehicles in Azerbaijan stipulates exemption from VAT, excise taxes and customs duties.

ABC.AZ reports that this is reflected in the proposed amendment to the Tax Code, discussed at today’s online meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship.

According to the rules currently in force, rare vehicles are considered to be vehicles whose engine, body and chassis are in their original condition or have been restored to their original condition, and whose factory release date exceeds 40 years.

Under the relevant draft law, exemption of imports of rare cars from VAT, excise taxes and customs duties will be regulated under the following conditions:

import on the basis of a supporting document from the relevant government agency;

the number of rare vehicles imported by an individual during a calendar year does not exceed 1 unit (10 units in total in the country).

Exemption of imports of rare cars from VAT, excise taxes and customs duties will reduce the costs of their importers.