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Calculator of import duty for passenger vehicles (HS Code 8703)

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Important to Know

1. The calculator performs calculations based on the vehicle 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. When performing the calculation, the date of manufacture will be based on the date actually entered. It should be noted that, according to EEC Decision No. 74 dated June 30, 2017: if only the year of manufacture is known, July 1st of that year is taken as the date of manufacture; if the month is also known but the day is not, the 15th of that month is considered the day. The age of the vehicle is calculated based on the interval between the date of manufacture and the date the calculation is performed. 3. According to point 6 of the additional note to group 87 of the EEC Council Decision No. 80 dated September 14, 2021, the term "high-performance off-road vehicles" used in HS Code 8703 refers to motor vehicles that satisfy all the following conditions: 1) The gross vehicle weight is less than 5,000 kg. 2) The internal closed unified space consists of a zone for the driver and one or two passengers in the same row as the driver (Zone 1) and a zone used for the transport of people and goods (Zone 2). 3) Both zones are equipped with permanent attachment points, seat installation fittings, and safety equipment for each person; seats may be fixed, folding, or removable. 4) The total number of seats in both zones, including the driver’s seat, must not exceed 9. 5) The side walls of Zone 2 have windows. 6) Zone 2 has at least one door with a window on the side or rear. 7) The ground clearance (including adjustable) provided by the manufacturer is not less than 210 mm. 8) All wheels are driven (all-wheel drive), whether switchable to 2-wheel drive or not. 4. EEC Decision No. 751 dated August 16, 2011, defines specific features for classifying "PickUp" type vehicles under HS Code 8704. Therefore, when using this calculator, ensure that the imported "PickUp" vehicle is classified under HS Code 8703 and not HS Code 8704. 5. According to RA Tax Legislation and RA Government Decision No. 171-N dated February 13, 2020, the VAT exemption threshold for individuals importing a vehicle under HS Code 8703 from EAEU member states is set at 1 unit per tax year. A tax year is defined as the period from January 1 to December 31. Consequently, for vehicles imported by individuals from EAEU countries, the calculator displays the VAT amount on the assumption that the individual has imported a second or subsequent car within the tax year.