BAKU, Azerbaijan, February 23. Import of rare
vehicles has been exempted from VAT, excise, and customs duties in
Azerbaijan, Trend
reports.


This is reflected in the Tax Code and amendments to the Customs
Tariff Act signed by President Ilham Aliyev.


According to the amendment, the exemption of import of rare
vehicles from VAT, excise, and customs duties will be regulated
within the following conditions:


- The import is carried out based on a confirmation document
from the relevant state body.







- The number of imported rare vehicles by an individual doesn't
exceed one unit (10 units in total in the country) during the
calendar year.


Exemption of import of rare vehicles from VAT, excise, and
customs duties will allow reducing the costs of their
importers.


This requirement will come into force 30 days after the date of
publication of the law.