The import of works of art, collector's items, and antiques into the country has been exempted from value-added tax (VAT).
According to Modern.az, this is reflected in the amendment to the Tax Code, on the implementation of which President Ilham Aliyev signed a Decree.
According to the law, the import of works of art, collector's items, and antiques, which are determined by the p (institution) specified by the relevant executive authority, based on a confirming document from that p (institution) and according to the list of goods nomenclature codes for foreign economic activity, has been exempted from VAT.
