Azerbaijan's "Oxu" news agency reported on March 25 that, according to the tax code amendments adopted on February 13, Azerbaijan has exempted imported classic cars (commonly known as "vintage cars") from value-added tax, excise tax, and customs duties, effective March 25. According to the regulations, a classic car is defined as a vehicle with an original or restored (through repairs to factory condition) engine, body, and chassis, and with an age exceeding 40 years. Imported vehicles of this type are eligible for tax exemption, provided that a certificate issued by a government agency is submitted. Additionally, each individual may import a maximum of one such vehicle per year, with a cumulative lifetime limit of no more than ten vehicles.