ExIm information platform

Import Duty Calculator - personal

Important to Know

1. According to customs legislation, goods for personal use are those intended for the personal, family, household, and other needs of individuals not related to entrepreneurial activity, and are transported across the RA border in accompanied or unaccompanied baggage, via international mail, or by other means. The norms for importing personal use goods in accompanied and/or unaccompanied baggage are established without considering used items or items necessary during transit and/or at the destination, based on the following criteria: a) Generally accepted (traditional) practice of use during transit and/or at the destination, including seasonality, purpose of travel, mode of transport, and frequency of crossing the RA border. b) Signs of wear (including scratches, dents, other mechanical damage), washing, or other signs of use. c) Absence of price tags, trademarks, labels, and primary packaging—including those transported separately—except for packaging damaged in a way that precludes restoring its original state in an economically viable manner. d) Import in unit quantities or other quantities necessary for the universal (traditional) practice of using said goods, taking into account seasonality, travel purpose, mode of transport, and objective necessity at the destination. e) Nature of the goods. 2. Annex 6 of Decision No. 107 of the Council of the Eurasian Economic Commission (EEC) dated December 20, 2017, defines goods that are not classified as personal use goods. Furthermore, EEC Board Decision No. 74 dated June 30, 2017, establishes the list of specific types of motor vehicles and trailers considered transport for personal use; therefore, types other than these are not classified as personal use goods. Consequently, if such goods or non-personal transport vehicles are imported from third countries by individuals, the latter are obliged to submit a goods declaration and pay duties at the rates established for legal entities and individual entrepreneurs. 3. RA Government Decision No. 171-N dated February 13, 2020, defines the "obvious commercial quantities" of goods imported into the RA from EAEU member states by or to the address of individuals who are not individual entrepreneurs (i.e., quantities within which imports are not subject to VAT). However, these do not apply to goods imported via international mail or courier deliveries whose total weight does not exceed 31 kg and whose value does not exceed 150,000 AMD. Therefore, for imports received by individuals from EAEU states via mail or courier, the calculator performs the calculation assuming the total weight has exceeded 31 kg or the value has exceeded 150,000 AMD. Example: In the "Import Source" field, select "EAEU member country"; in "Import Method," select "International Postal Delivery"; enter the HS Code (e.g., 2501001000), the purchase value (e.g., 50,000 AMD), and weight (e.g., 100 kg). A window will appear stating: "If the total weight exceeds 31 kg or the value exceeds 150,000 AMD, taxes are paid for the portion exceeding the 5 kg threshold." In this case, 100 kg exceeds 31 kg, so the threshold applies: subtract 5 kg from 100 kg to get 95 kg. Then, enter the value of the 95 kg portion in the "Value of the portion exceeding the non-taxable threshold" field and click "Calculate." 4. Thresholds for the import of pharmaceutical products (medicines) by individuals without a certificate issued by the RA Ministry of Health are established by points 14, 14.1, and 14.2 of Annex 1 of RA Government Decision No. 202-N dated February 28, 2019. 5. The list of personal use vehicles (EEC Decision No. 74) includes not only HS Code 8703 but also: motorcycles and scooters (HS 8711); motor vehicles for transporting up to 12 people including the driver (HS 8702); motor vehicles for transporting goods with a gross weight up to 5 tons (HS 8704 21 and 8704 31); and trailers up to 3.5 tons (HS 8716 10), excluding those for transporting cars. The "Car Calculator" only covers HS Code 8703. To calculate duties for the other mentioned types, you must use the "Business Calculator," noting that for personal use goods, the value does not include transport and insurance costs. 6. The calculator performs calculations based on your input. However, the State Revenue Committee of the RA may, as prescribed by law, carry out a customs value control, and a different value may be recorded, leading to payments that differ from the calculator’s results.