of August 18, 1993 No. S-0897-1-ZR-75
About customs tariff
This Law establishes procedure for forming and application of customs tariff, and also the rule of taxation by customs duty of the goods imported on customs area of the Republic of Armenia and exported from this territory and other objects.
Coverage of this Backwater is the single customs area of the Republic of Armenia.
Customs tariff of the Republic Armenia code of rates of the customs duties applied to the goods and other objects imported on customs area of the Republic of Armenia or exported from this territory.
The customs tariff of the Republic of Armenia is established on the basis of international and acknowledged regulations and develops according to the principles and rules of customs affairs accepted in the international practice.
The customs tariff of the Republic of Armenia establishes the Government of the Republic of Armenia in coordination with the permanent commission on financial and credit and budgetary questions of the Supreme Council of the Republic of Armenia.
If international treaties of the Republic of Armenia establish other rules of the taxation, than containing in this Law and other legal acts the rules established by international treaties are applied.
Proceeding from nature of goods and other objects, the following customs duties are applied:
1) export - are paid for commodity exportation and other objects from customs area of the Republic of Armenia;
2) import - are paid for commodity importation and other objects on customs area of the Republic of Armenia;
3) seasonal - are paid during certain period for export of separate goods and other objects from customs area of the Republic of Armenia or for their import.
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