ExIm information platform

Import Duty Calculator - for business

Important to Know

1.The calculator performs calculations based on the values and data entered by you. However, the State Revenue Committee of the Republic of Armenia may, in accordance with the procedure established by law, carry out a control of the customs value of the goods. Within the framework of the law, a different customs value may be recorded, as a result of which the calculated payments may differ from the results displayed by the calculator. 2.The amount of excise tax on the import of cognac, brandy, and other spirituous beverages classified under HS Code 2208 20 depends on the aging period of the drink; the applicable rates can be found in Point 4 of the table defined by Part 1 of Article 88 of the RA Tax Code. When calculating VAT for this code, the calculator does not take into account the excise tax amount as it is not pre-calculated; however, if the excise tax amount were known, the VAT amount would increase by 20% of that excise tax. Furthermore, if the aging period of the beverage is not labeled on the product in accordance with the procedure established by the Government, the calculation shall be performed using the tax rate prescribed for the maximum aging period. 3.Pursuant to Part 7 of Article 88 of the RA Tax Code, if the sum of the excise tax and the calculated VAT per ton of gasoline and additives is less than the product of 135,000 AMD and the excise tax calculation coefficient established for each year by Part 2 of the same Article, the excise tax shall be increased to a level where the sum of the excise tax and VAT per ton equals that product. The calculator does not take into account the specifics defined by this clause of the Code. 4.Pursuant to Part 3 of Article 88 of the RA Tax Code, for products classified under HS Code 2208 with an alcohol content exceeding 40 percent, the excise tax rate is increased by 7.5 AMD for each full percentage point exceeding 40 percent (excluding cognac spirits). For products with an alcohol content up to 9 percent inclusive, the excise tax is set at 100 AMD per liter. The calculator does not account for the specifics defined by this clause; therefore, when calculating VAT, the calculator also does not include this additional excise tax amount. If the additional excise tax amount were known, the VAT would increase by 20% of that additional excise tax. 5. Pursuant to the RA Tax Code, for each entry into the territory of the Republic of Armenia by a motor vehicle not registered (not accounted) in the RA and arriving temporarily, you have an obligation to pay (detailed information is available at the following link: https://www.src.am/en/getMenusContents/143): 1) Environmental Tax: For the emission of harmful substances from the motor vehicle into the atmospheric air. This tax is payable to the RA State Budget treasury account: 900005017091. 2) Road Tax: For the use of motor roads (15-day rate). This tax is payable to the RA State Budget treasury account: 900005027033. Furthermore, if the motor vehicle remains within the territory of the Republic of Armenia for more than fifteen days, the same amount of road tax must be paid for each subsequent fifteen-day period (or any shorter duration) to the same treasury account.