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

23 February 2026 14:23 (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,” the implementation of which was approved by President Ilham Aliyev through a decree.

Under the rules previously in force, vehicles whose engine, body and chassis are in original condition or restored to original condition, and which were manufactured more than 40 years ago, are considered rare (vintage) 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 rare vehicle imports from VAT, excise tax and customs duties will reduce costs for importers.

This requirement shall enter into force 30 (thirty) days after the date of publication of the law.

Firuza Vahid

Ilham Aliyev vintage vehicles rare vehicles VAT exemption excise tax customs duties Tax Code amendments customs tariff law Azerbaijan economy automotive sector