Import of works of art and antiques is exempt from VAT

ECONOMY13.02.2026
Import of works of art and antiques is exempt from VAT

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The import of works of art, collection items and antiques into the country is exempt from value added tax (VAT).

According to “Elchi”, this is reflected in the amendment to the Tax Code, which was discussed at today’s meeting of the Milli Majlis.

According to the project, the import of works of art, collection items and antiques, the list of codes of the commodity nomenclature of foreign economic activity based on the supporting document of the body (institution) determined by the relevant executive authority, determined by the body (institution) determined by the relevant executive authority, will be exempt from VAT.

After discussions, the draft law was put to a vote and adopted in the third reading.