Azerbaijan approves rules for preferential import of rare vehicles
Azerbaijan has established a new legal mechanism for applying tax and customs benefits when importing rare (vintage) vehicles into the country.
According to Law of the Republic of Azerbaijan No. 355-VIIQD of February 13, 2026, "On Amendments to the Tax Code of the Republic of Azerbaijan, the Laws of the Republic of Azerbaijan 'On Banks' and 'On Customs Tariff,'" tax and customs benefits will be provided for rare (vintage) vehicles imported on the basis of a supporting document issued by the Ministry of Culture of Azerbaijan, reports 1news.az citing the press service of the Ministry of Culture.
The benefits apply to no more than one rare (vintage) vehicle imported by one person during a calendar year, with the total annual limit for the country not exceeding 10 such vehicles.
In order to unify and regulate the procedures related to this process, the Ministry of Culture has developed an internal regulatory document — "Rules for issuing a supporting document for the preferential import of rare (vintage) vehicles into the territory of the Republic of Azerbaijan."
According to the Rules, the Expert Commission established under the Ministry of Culture will review incoming applications and issue conclusions on the compliance of vehicles with the criteria for rare (vintage) status. The assessment will be based on historical and cultural significance, degree of rarity (uniqueness), collectible value, level of originality, technical condition, and other criteria established by the Rules.
The introduction of the new mechanism is expected to ensure transparency, objectivity, and a uniform approach to the assessment of rare (vintage) vehicles, as well as to facilitate the import into the country of vehicles of high historical, technical, and collectible value.
Acceptance of electronic applications from persons wishing to obtain a supporting document for the preferential import of rare (vintage) vehicles to Azerbaijan will begin on July 9, 2026, at 14:00. Applications can be submitted electronically through the information resource my.culture.az.
Review of the application consists of two stages: preliminary verification of the submitted documents and subsequent examination and evaluation conducted by the Expert Commission.
The application form, list of required documents, and evaluation criteria are set out in the relevant Rules.
"Additional information can be obtained by calling the Ministry of Culture hotline at 147 or by sending a request to the email address [email protected]," the Ministry of Culture noted.
