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Source URL
https://www.trade.gov/country-commercial-guides/armenia-import-tariffs
Summary Level
Short
Used Prompt
armenia tax
Summary Content

Armenia - Import Tariffs

Key Points

  • Armenia's accession to the Eurasian Economic Union (EAEU) in 2015 led to increased import tariffs.
  • The common external tariff for the EAEU is based on Russia's rates and WTO commitments.
  • Average applied tariff has increased from 3% to over 10% since 2009.
  • Tariffs on agricultural products have risen significantly compared to non-agricultural goods.
  • Armenia has granted temporary customs tariff exemptions for specific goods, but these are phasing out gradually.
  • Prior to EAEU accession, tariffs were either 0% or 10%.
  • Non-ad valorem tariffs have become more common.
  • Customs authorities use Harmonized System (HS) for classifying import tariffs.
  • Businesses can refer to the Eurasian Economic Union's website for updated tariff information.

Detailed Summary

  • Armenia's accession to the EAEU resulted in the harmonization of its customs tariffs with those of the union, with some temporary exemptions that are being phased out. The common external tariff is based on Russia's tariff rates and World Trade Organization commitments.
  • Prior to EAEU accession, Armenia's import tariffs were either 0% or 10%, but since then, the average applied tariff has climbed to over 10%. Tariffs on agricultural products have increased significantly compared to those on non-agricultural goods.
  • Import tariffs are classified according to the Harmonized System (HS). Businesses can refer to the Eurasian Economic Union's website for the latest tariff information in Russian.
  • Armenia has granted temporary customs tariff exemptions for specific goods, which are listed in Annex 4 of the treaty on Armenia's joining the EAEU. These exemptions are phasing out gradually.
  • Customs authorities have previously used reference pricing rather than transaction value for goods valuation, leading to unpredictability for traders. Importers can improve predictability by submitting valid invoices from the exporting country with customs declarations.
  • Armenia has no export tax, and there are no duties on temporary imports or imports made against government credits or international assistance.
  • Armenia has extended its VAT taxes to digital services supplied by non-resident businesses, effective January 1, 2022. The standard VAT rate is 20%.
  • Importers can use the Customs Info Database tariff look-up tool available on trade.gov to estimate duties and taxes.

Conclusions

  • The increase in import tariffs has affected businesses in Armenia, particularly those importing agricultural products.
  • Businesses need to be aware of the changing tariff landscape and plan accordingly.
  • The Customs Info Database tariff look-up tool can assist businesses in estimating import duties and taxes.
Created at: 1/11/2025, 7:59:01 AM