of March 12, 2015 No. ZR-5
About introduction of amendments to the Law of the Republic of Armenia "About approval of the inventory, imported by the organizations and individual entrepreneurs, having zero interest rate of customs duty and not subject to excise tax liability, the value added tax to which is not estimated and from which it is not levied by customs authorities"
Accepted by National Assembly of the Republic of Armenia on February 26, 2015
Article 1. The law of the Republic of Armenia of June 29, 2001 ZR-195 "About approval of the inventory, imported by the organizations and individual entrepreneurs, having zero interest rate of customs duty and not subject to excise tax liability, the value added tax to which is not estimated and from which it is not levied by customs authorities" to state in the following edition:
LAW OF THE REPUBLIC OF ARMENIA
About approval of the inventory, imported by the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added
Article 1. This Law the inventory, imported by the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added affirms.
Commodity import, classified by the Commodity Nomenclatures of Foreign Economic Activity codes 0602 10 100 0, 0701 10 000 0, 0713 10 100 0, 0713 33 100 0, 1001 91 100 0, 1001 91 200 0, 1003 10 000 0, specified in this Article, is exempted from the value added tax if the specified goods were imported according to the procedure, established by the Government of the Republic of Armenia.
Provisions of this Article as regards goods items 0105, 07 14 90th 900, 2710 19 210, 2710 19 980 0 and 8702 "Code according to the Commodity Nomenclature of Foreign Economic Activity", included in the list established by this Article extend only to those goods which are described in the column "Short Description of Goods".
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Code according to the Commodity Nomenclature of Foreign Economic Activity |
Short description of goods |
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