In 2001, customs department was split from the Ministry of State Revenues and the State Customs Committee of the Government of Armenia was formed. However, by the presidential decree NH-226-N of August 20, 2008, State Customs Committee and State Tax Service of the Government of the Republic of Armenia were re-organized into State Revenue Committee of the Government of Armenia through a merger. The below diagram demonstrates the organizational structure of the State Revenue Committee concerning the Tax Service and Customs Service.

The regional customs houses are customs entities where the goods and means of transportation/vehicles transferred by the organizations registered in the customs zone of activity of the given regional customs house are processed. Each regional customs house has some customs points under its subordination. The customs points are customs entities where goods and vehicles conveyed by physical persons undergo final processing, as well as goods and vehicles conveyed by legal entities undergo registration and initial customs processing (in case of import and transit) or registration and release (in case of export and transit).

Duties and Tax Exemption 

• VAT - 20% from customs value (cost of goods plus transport cost) Import
• Duty an average 10% for specified goods 
• Road Tax
• Ecology Tax 
• Goods and services recognized as humanitarian assistance within the framework of humanitarian aid programs are exempt from all duties and taxes 

In order to get HACC (Humanitarian Assistance Central Committee) approval prior of arrival of goods, letter request with supporting docs (cargo docs, distribution plan) should be submitted to HACC. 

Copy of recognition letter should be submitted to Head of Customs before declaring goods. 

Clearing cargo with incomplete documentation is not possible, in case of any missing documentation, goods could be unloaded at the bonded warehouse (or in case of big shipment or humanitarian assistance) in consignee's warehouse, however consignees do not have right to use goods until issue with docs are solved and clearance is done. Best before date of commodity, as per local legislation is a must on any kind of packaging, including bags. Usually as per law printing should be in Armenian as well, however for humanitarian assistance, issue with Armenian language was waived. 

Since 2015 the Republic of Armenia became a member of Eurasian Economic Union (EAEU). The EAEU introduces the free movement of goods, capital, services and people and provides for common policies in macroeconomic sphere, transport, industry and agriculture, energy, foreign trade and investment, customs, technical regulation, competition and antitrust regulation. One of the main features of the Union is that there is no customs clearance required for the goods received from other member countries, which are Russian Federation, Kazakhstan, Kyrgyzstan and Belarus.  For goods imported from EAEU, special tax forms need to be filled in and presented to the Tax Authorities: Import Declaration and a Statement on Import of Goods. 

For contact information regarding government custom authorities, please follow the link below: 4.1 Armenia Government Contact List 

Emergency Response 

Exemption Regular Regime (Non-Emergency Response) 

• Single Administrative Document (SAD) is completed based on this document 
• Goods and vehicle declaration is automated and is implemented by ASYCUDA system 
• Before starting declaration process the importer has the right to observe and measure goods and vehicles, and take samples if permitted by customs bodies on condition that they will be included in the submitted declaration 
• Goods and vehicles are declared in the custom house by the following sequence:
  • Registering a SAD 
  • Accepting a SAD
  • Selectivity
  • Payment 
  • Goods Release 

SAD Registration 

Based on the submitted documents the declarant fills out the corresponding fields in the SAD. The completed SAD is registered in the automated system. 

The registered SAD is checked and signed by the declarant and stamped with the organization seal and is submitted to the authorized person in the custom house, i.e. to the estimating inspector 

Amendments and supplements to the customs declaration are made before it is accepted by the authorized customs officer.

Accepting a SAD 

Customs bodies check the accuracy of the order of filling out the SAD, the completeness and validity of submitted documents, the accuracy of applying the customs value method, etc. 

After the documents are checked the declarant is notified about the responsibility he/she bears in case incorrect information is provided and only after that the SAD is estimated and accepted. 

The estimated SAD is sealed with inspector’s personal seal, and the declarant signs and seals the document with the seal of the organization. The estimated SAD is considered to be accepted by customs bodies. It is a legal document starting from the moment it is accepted, and the declarant bears a responsibility for the inaccuracy of information declared by him. 

Selectivity 

After estimating the SAD, further declaration direction is automatically selected by ASYCUDA SAD can be selected by: 

• Red Passage - declared freight is subject to detailed inspection
• Yellow Passage - declared freight is subject to partial inspection
• Green Passage - declared freight is released without inspection 

Payment 

The declarant pays customs fees calculated in the SAD. All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

The SAD and the other above-mentioned documents are sealed by inspector’s seal. 

Goods Release 

In case red and yellow passages are selected, declared goods are inspected according to the procedures defined by the law, and correspondence between goods indicated in the SAD and actually existing goods is checked. 

In case there is no correspondence between the information mentioned in the declaration and actual goods, a protocol regarding the violation of customs regulations is prepared in accordance with the legislation of the Republic of Armenia.

The declarant submits documents (a certificate of correspondence or about origin, etc.) provided by authorized bodies in case there is a necessity of non-tariff regulation defined by the legislation of the Republic of Armenia. 

Declared goods are subject to veterinary, sanitary and other type of control provided by the state bodies of the RA, in case there is the necessity for it. After having inspected goods (red and yellow passages) in case information declared corresponds to actually existing goods, the freight is released by making an appropriate note on the SAD. 

Goods entering the Republic of Armenia within the framework of programs of humanitarian assistance or charity 

In the event of absence of direct reference in the legislation (including the international agreements of the Republic of Armenia) to the nature of a program, the latter shall be classified as pertaining to humanitarian assistance, charity and technical (other) nature by the Authorized Body of the Government of the Republic of Armenia coordinating humanitarian assistance (HACC). 

Exemption Certificate Application Procedure 

Exemption Certificate Document Requirements 

Customs Clearance 

General Information 

Customs Clearance Document Requirements 

Transit Regime 

The customs regime of transit shipment in Armenia is considered transportation of goods under customs control between two customs points without modification of the bill of lading. Transit shipment regime implies: 

• No customs payments 
• That the goods shall be transported from one customs point of destination to another within a ten-day period maximum and submission to customs bodies for temporary custody within the specified period in case of force majeure 
• Exception of changes other than natural deterioration or changes caused by the transportation or storage under abnormal conditions;
• Obligatory customs accompanying in cases stipulated by the Rep of Armenia government if otherwise is not stipulated customs code. 

There is government established list of goods that are prohibited to be transported through the Rep of Armenia territory. Those goods transportation through the Rep of Armenia territory shall be subject of licensing and the order of implementation. Carrier who arrange transit transportation of goods and means of transportation through the Rep of Armenia territory: 

• Should incur liability for transit shipment of goods and means of transportation under the ‘transit shipment’ regime according to this code and other legal acts. 
• In case of alienation, lost or not reaching to the customs point, or leaving the Rep of Armenia customs territory of goods and means of transportation without permission of the Customs Authorities, the carrier shall be obliged to pay the customs payments stipulated by "imported for free circulation" regime within 10 days following the date stipulated for the transit shipment and pay the penalties stipulated by the legislation in the event of failure to pay customs payments within the specified period. 
• In case the goods are destroyed or lost irrevocably in consequence of force-majeure circumstances, or undergone natural deterioration, or are damaged due to transportation under abnormal conditions, or actions or idleness of the RA State authorities and officials and that fact is stated with the relevant documents. 

Since 2008 the Customs committee has started to encourage all organizations importing or exporting goods in Armenia to use licensed customs brokers to conduct clearance process 

Currently almost all transport companies either have their own employee who have license to do clearance or have a contract with small companies who are providing such services 

Armenia Customs Additional Information                 

Focal points for information 

Since 2008 the humanitarian community in Armenia has outsourced customs clearance services to licensed brokers, customs clearance agencies include:

• GOSSELIN YEREVAN" Armenian-Belgian Joint Venture, Closed Joint-Stock Company (CJSC) Phone +37491402445 Point of contact Vahram M. Jotyan, Director E mail yerevan@gosselinarmenia.com
• TRANSIMPEX" Limited Liability Company (LLC) Point of Contact Vartan Barseghyan Phone +37491516869 E mail vbarseghyan@transimpex.am
• “ARA AMIRYAN" Limited Liability Company (LLC), Point of Contact Ara Amiryan Phone +37491421530 e mail: araamiryan@gmail.com

In addition to above list there are several customs clearance agent available as per link https://www.spyur.am/en/business_directory/bd/9433

The following table includes information on a focal point in the country’s customs authority. This is a national official responsible for facilitating the Customs treatment of consignments of international emergency humanitarian assistance.

Customs Information by Entry Point

Each point of entry is equipped with customs office, immigration office and border authorities. Below are three main land entry points with description.  

Disclaimer: Inclusion of company information in the LCA does not imply any business relationship between the supplier and WFP / Logistics Cluster, and is used solely as a determinant of services, and capacities.

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