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Azerbaijan introduces tax and customs incentives for rare vehicles

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New regulations have been established in Azerbaijan regarding the application of tax and customs incentives for the import of rare (vintage) vehicles. The Ministry of Culture announced these changes, which are designed to streamline the importation process for collectors and enthusiasts.

According to information provided to the Operative Information Center-OMM by the Ministry of Culture, individuals may now import only one rare vehicle per calendar year under preferential terms, based on a certificate issued by the Ministry. Furthermore, a national quota has been set, limiting the total number of such vehicles eligible for these incentives to 10 units annually across the country.

To facilitate this, the Ministry of Culture has developed the "Rules for issuing a supporting document for the import of rare (vintage) vehicles into the territory of the Republic of Azerbaijan under preferential terms." An Expert Commission operating under the Ministry will review applications to determine if a vehicle qualifies for "rare" status. The assessment process will evaluate criteria such as historical and cultural significance, rarity, collection value, originality, and technical condition.

The introduction of this mechanism is intended to ensure transparency and objectivity in the valuation of rare vehicles, while simultaneously promoting the preservation of automotive history within Azerbaijan. By incentivizing the import of vehicles with high historical and collection value, the government aims to enrich the nation's cultural heritage.

The electronic application process for obtaining the supporting document for preferential import begins on July 9, 2026, at 14:00. Applications will be processed digitally via the my.culture.az information system. The evaluation will occur in two stages: an initial document verification followed by an expert examination and assessment of the vehicle by the Commission. For further inquiries, interested parties may contact the Ministry of Culture's 147 Call Center or email [email protected].

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