Unofficial transfer (c) Soyuzpravoinform LLC
of December 3, 2025 No. ZR-379
About entering of amendments and changes into the Law "About Customs Regulation"
Accepted by National Assembly of the Republic of Armenia on November 13, 2025
Article 1. No. ZR-353 "About customs regulation" (further - the Law) to add part 1 of article 5 of the Law of September 14, 2022 with Items 4-17 of the following content:
"4) the customs payments provided by the Customs code of the union: import customs duties, export customs duties, the value added tax, the excise tax, the customs duties and taxes paid by physical persons for commodity importation for private use, the state fee paid for customs transactions;
5) other taxes which are subject to payment to customs bodies - the ecological and road taxes established by the Tax code of the Republic of Armenia, which are subject to payment to customs authorities;
6) measures of protection of the internal market - the special protective, anti-dumping, compensatory duties provided by the agreement on the Union;
7) the percent-percent paid or levied for the delay or payment by installments of payment of customs duties and taxes established by the Customs code of the Union;
8) penalty fee - the amounts which are subject to payment according to the procedure, the size and terms, provided by the legal acts specified for failure to pay customs payments, other taxes which are subject to payment by customs authorities for measures of protection of the domestic market - according to the Customs code of the Union, the Tax code of the Republic of Armenia, the law "About the State Fee" and this law and for delay of payment in the terms established by this Law;
9) penalty - the responsibility measure established by the Customs code of the Union, the Tax code of the Republic of Armenia, the law "About the State Fee" and this law for failure to carry out or inadequate (incomplete) fulfillment of requirements, established by this law;
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