Defined are the rules for preferential import of certain automobiles

New legal mechanisms have been established related to the application of tax and customs benefits for the import of rare (vintage) motor vehicles into the territory of the Republic of Azerbaijan (RA).

This was reported by the Ministry of Culture.

It is noted that based on the law of the Republic of Azerbaijan No. 355-VIIQD dated February 13, 2026, "On Amendments to the Tax Code of the Republic of Azerbaijan," "On Banks," and "On Customs Tariffs," tax and customs benefits are applied to rare (vintage) motor vehicles imported by a person during a calendar year in a quantity of no more than 1 unit (no more than 10 units across the country as a whole), on the basis of a confirming document issued by the Ministry of Culture of the Republic of Azerbaijan.

In this regard, in order to regulate the uniform organization of processes, the ministry has developed internal rules — "Rules for Issuing a Confirming Document for the Preferential Import of Rare (Vintage) Motor Vehicles into the Territory of the Republic of Azerbaijan."

According to the rules, the Expert Commission established under the Ministry of Culture will evaluate incoming applications and provide conclusions on whether motor vehicles meet the criteria of rarity (vintage status). The evaluation will be conducted based on historical and cultural significance, rarity (uniqueness), collectible value, degree of originality, technical condition, and other criteria established by the rules.

The application of the new mechanism will contribute to ensuring transparency, objectivity, and a unified approach in the process of evaluating rare (vintage) motor vehicles, as well as stimulating the import into the country of motor vehicles possessing high historical, technical, and collectible significance.

The acceptance of electronic applications from persons wishing to obtain a confirming document for the preferential import of rare (vintage) motor vehicles into the Republic of Azerbaijan begins on July 9, 2026, at 14:00. Applications are accepted electronically through the information resource my.culture.az.

The application review process consists of two stages: preliminary document verification and expert examination and evaluation conducted by the Expert Commission. The sample application form, the list of required documents, and the evaluation criteria are reflected in the relevant rules.

For additional information, you can call the Ministry of Culture call center at 147 or contact via email at info@culture.gov.az.