LAW OF THE REPUBLIC OF ARMENIA

of March 31, 2000 No. ZR-40

About fixed payments on tobacco products

Accepted by National Assembly of the Republic of Armenia on March 24, 2000

Article 1. Subject of regulation of the Law

This Law establishes single fixed payments of the value added tax, the excise tax and the customs duty on the cigars imported into the Republic of Armenia, cigarillos and cigarettes (daleetabachny products) and the value added tax and the excise tax on the tobacco products made in the Republic of Armenia, procedure for their calculation and payment.

Operation of this Law does not extend to the tobacco products which are exported from the territory of the Republic of Armenia by persons making - selling tobacco products in the Republic of Armenia.

Article 2. Payers of fixed payments

In the context of this Law the physical persons and legal entities importing tobacco products into the Republic of Armenia and making tobacco products in the republic are considered as payers of fixed payments (further - payers).

The citizens importing tobacco products are considered as payers concerning part of products exceeding 400 pieces of cigarettes or cigarillos and 10 pieces of cigars.

Article 3. Sizes of fixed payments

1. Payers, irrespective of results of economic activity, estimate and pay fixed payments in the following sizes:

+----------------------+---------------+-----------------------------ї
|Код товара по         | Наименование  |Размер фиксированного платежа|
|Товарной номенклатуре | товара        |   (в драмах за 1000 штук)   |
|внешнеэкономической   |               +---------------+-------------+
|деятельности          |               | за ввозимую   |за продукцию |
|                      |               | продукцию     |внутреннего  |
|                      |               |               |производства |
+-----------

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