17:46 - 13.02.2026

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February 13, Fineko/abc.az. The import of works of art, collectibles and antiques into the country is exempt from VAT.

ABC.AZ  that this is reflected in the proposed amendment to the Tax Code, which was put up for discussion at a meeting of the parliament.

According to the draft, the import of works of art, collectibles and antiques, the list of which, according to the codes of the commodity nomenclature of foreign economic activity, is determined by the body (institution) determined by the relevant executive authority, on the basis of a supporting document of the body (institution) established by the relevant executive authority, will be exempt from VAT.

After discussion, the bill was put to the vote and adopted in the third reading.