15:47 - 23.02.2026

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February 23, Fineko/abc.az. The import of works of art, collectibles and antiques into the country is exempt from VAT.

ABC.AZ informs that this is reflected in the amendment to the Tax Code, signed by President Ilham Aliyev.

In accordance with the law, the import of works of art, collectibles and antiques, the list of which, according to the codes of the commodity nomenclature of foreign economic activity, is determined by the body (institution) determined by the relevant executive authority, on the basis of a supporting document of the body (institution) established by the relevant executive authority, is exempt from VAT.

This article of the law applies from January 1, 2026.