The Republic of Armenia signed an agreement on the Eurasian Economic Union by 2014. on October 10th. The agreement came into force in 2 January 2015. After signing this agreement it has been done some legislative changes about customs importation, including the form of customs fees and sizes. These legislative changes created an opinion that the imports which are being done by physical persons of the member countries of Eurasian Economic Union aren’t being taxed. This kind of decision doesn’t correspond to reality and as a result many citizens were forced to collide with custom duties and fees, which were unexpected by them. To avoid this kind of situation we suggest to meet up with the sizes and forms of unusual taxes which are being payed for imports by physical persons.
The imports of products which have been done by physical persons for their personal uses don’t create the fees. In cases when the number of accomplished imports is evident commercial quantities so that import creates the taxe responsibilities by the line of added value. The taxation rate is 20%. For example the evident commercial quantity for animals is over 3, for herbs over 50 kilograms and for tobaccos and cigarette industry substitutes over 1 kilogram.
The full list of the evident commercial quantity for different products is established by the Government of Armenia: (865-N decision july 30 2015). If you have questions conserning this field you can make a contact with our advocates.