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FEES CHARGED DURING THE TRANSPORTATION OF GOODS AND TRANSPORTS IN THE CUSTOM BORDER OF ARMENIA
In accordance with the custom Code of the Republic of Armenia and other legal acts, the following fees are charges during the transportation of goods and transports in the custom border of RA:
a) customs tariff
b) customs duty
c) excise tax
Customs value as a basis for calculation of customs payments:
During the customs formalities of goods imported into or exported from the territory of RA, the calculation of customs fees is done on the basis of customs value, of the sum of money that has actually been paid, is a subject of payment or must have been paid for obtaining the goods and for transferring till the customs board of RA.
The methods and procedures for determining the customs value is set to the Law of “Customs duties” of the Republic of Armenia.
Customs value of imported goods include :
a) the purchase price of the goods in the exporting country
b) transportation, loading, unloading and insurance costs paid before the transferring the customs border of Armenia
c) commission and arbitration costs
Customs Duties in Armenia:
Vehicles and goods transported through the customs border of the Republic of Armenia shall be taxable in the customs duty according to the Armenian Law “about Customs duty”.
Customs duties, in accordance with the law "on the customs" of RA and other legal acts, is charged as a mandatory fee from physical and legal entities and other taxpayers defined in terms for state and public needs.
The rates of customs duties in Armenia:
Article 102 of the Customs Code of RA determines the amount of customs duties for import into Armenia for each of the types of products. It is either 0% or 10%. In addition, in some cases the VAT must be paid (value added tax), which is 20% for some products.
The rates of customs fees in Armenia:
For the transportation of goods and other objects through the Customs border of the Republic of Armenia, as well as for the implementation of customs formalities of currency and foreign currency transferred by the banks (except for freight operations) the customs fee must be paid. The customs fee is charged for each individual customs declaration in the case of filling each customs declaration or citizens custom declaration. The value of the customs fee depends on the quantity of the formed products. But in the case of importation of retail products it makes a small amount, usually not more than 7,000 AMD.
The privileges of customs fees
The following are exempted from custom fee:
a) the goods that enter the customs territory of the Republic of Armenia as humanitarian aid and within charitable projects,
b) the accompanied items determined by the law transported through the customs border of RA by natural persons, except for vehicles of personal use,
c) goods imported by natural persons / except for individual entrepreneurs/ on part of not exceeding the amount prescribed by law on “Customs duties”,
d) temporarily exported and imported back cultural values according to legislation,
e) the vehicles, conducting regular international transportation, during the implementation of the traffic.
One should also know that the citizens of the Republic of Armenia in accordance with Article 105 of the Customs Code of Armenia has the right to import goods worth up to 150000 AMD and with weight up to 20 kg within 6 months. And if the product exceeds the price mentioned in the Article 105, the customs duties is paid to the general procedure.
Customs value of goods transported through the customs border of Armenia is the transaction price, i.e. the amount that has actually been paid is a subject to the payment or should have been paid for obtaining goods for exporting them to importing country and for transferring to the customs border of Armenia.
Customs value includes:
a) the price of goods purchased in the exporting country,
b) transportation, loading, unloading, insurance and other similar expenses for transferring goods to the customs border of Armenia,
c) commission and intermediary (brokerage) expenses for transferring goods to the customs border of Armenia, except for the commission and intermediary (brokerage) costs for the acquisition of goods,
d) In order to manufacture and supply goods transported through the customs border, the buyer provides the purveyor free of charge or partially, directly or indirectly accordingly allocated with imported goods
-value of materials, components and other similar items included in goods,
-value of usage of instruments and other similar items used in the production of goods,
-value of materials consumed in the production of goods,
-value of engineering, designing, constructing and other similar works necessary for the production of goods and implemented not only in the importing country, but also in another country,
e) directly or indirectly paid or payable charges to the provider for permissions and royalties, which is a necessary condition for the sale of goods by the buyer,
f) value of containers, packets and packaging,
g) the amount payable to the provider by the buyer for the sale of goods transported by the customs border ,for use or disposition.
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