Finance

Home page

Finance

Azerbaijan to exempt import of vintage vehicles from VAT, excise tax and customs duties

13 February 2026 12:23 (UTC +04:00)

The import of vintage motor vehicles will be exempt from VAT, excise tax, and customs duties, APA reports.

This is reflected in the proposed amendments to the Tax Code and the Law “On Customs Tariffs,” which were brought up for discussion at today’s session of the Milli Majlis (Azerbaijani Parliament).

Under the current rules, motor vehicles whose engine, body, and chassis are in their original condition or have been restored to their original condition, and for which more than 40 (forty) years have passed since the factory production date, are considered vintage (rare) motor vehicles.

According to the amendment, the exemption of the import of vintage motor vehicles from VAT, excise tax, and customs duties will be regulated under the following conditions:

- being imported based on a confirming document by the relevant state authority;

- the number of imported vintage motor vehicles not exceeding 1 unit per calendar year for an individual (and no more than 10 units in total nationwide).

The exemption of the import of vintage motor vehicles from VAT, excise tax, and customs duties will make it possible to reduce importers’ expenses.

Following the discussions, the draft law was put to a vote and adopted in the third reading.