Azerbaijan approves the list of art, collectors’ items and antiques exempt from import VAT (Resolution No. 268)
This page records one dated change. For the rules in Azerbaijan as they stand today, see the Azerbaijan guide →
- Jurisdiction
- Azerbaijan
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- FYI
- Announced
- 8 September 2026
- Effective
- 1 January 2026
- Authority
- Cabinet of Ministers of the Republic of Azerbaijan
- Systems
- Customs, Tax engine
- Verified
- Fetched from official source · high confidence
Importers of works of art, collectors’ items and antiques into Azerbaijan holding a Ministry of Culture confirming document.
No action — monitoring only. Importers of art and antiques map HS codes to the approved list and hold the Ministry of Culture confirmation.
CustomsTax engine
Cabinet of Ministers Resolution No. 268 of 8 September 2026 approves the list, by foreign-economic-activity commodity code, of works of art, collectors' items and antiques whose import is exempt from VAT on the basis of a Ministry of Culture confirming document. The Resolution applies from 1 January 2026.
What changed in detail
Cabinet of Ministers Resolution No. 268 of 8 September 2026 approves the list, by foreign-economic-activity commodity code, of works of art, collectors’ items and antiques whose import is exempt from VAT. The exemption depends on a confirming document issued by the Ministry of Culture.
The Resolution states that it applies from 1 January 2026, so it covers the period from the start of the year even though it was adopted in September.
What it means
Importers cannot rely on the commodity code alone: the exemption also needs the Ministry of Culture’s confirming document. Because the Resolution applies from 1 January 2026, importers who paid VAT on listed goods earlier in the year should check whether they can seek a correction, subject to the procedures that apply to them.
Proof
Bu Qərar 2026-cı il yanvarın 1-dən tətbiq edilir.This Resolution applies from 1 January 2026.
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