of November 24, 2009 No. ZR-202
About modification and amendments in the Law of the Republic of Armenia "About the excise tax"
Accepted by National Assembly of the Republic of Armenia on October 29, 2009
Article 1. "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) to add article 5 of the Law of the Republic of Armenia with part 5 of the following content:
"5. In case of alienation by persons who are considered as payers of the excise tax and also the organizations and (or) the individual entrepreneurs who are not considered as payers of the excise tax, the goods classified under codes of commodity groups 2207 and 2208 Commodity Nomenclatures of Foreign Economic Activity (including non-paid), the alienable price of these goods (including the excise tax and (or) the value added tax) cannot be less than 3500 dram of RA for 1 liter in recalculation on 100 percent alcohol".
Article 2. Add the law with Articles 7.1 and 7.2 of the following content:
"Article 7.1. "Excise warehouse" mode
1. Storage, provision, movement (including object of retail trade of the taxpayer) the goods made in the territory of the Republic of Armenia and imported on the territory of the Republic of Armenia classified on codes 2203, of 2206, of 2207, 2208 (except for the goods classified under code 220820120) and 2402 Commodity Nomenclatures of Foreign Economic Activity it is performed in accordance with the terms of the "excise warehouse" mode.
2. The "excise warehouse" mode is the supervision exercised by tax authorities concerning sending, provision, movement (including object of retail trade of the taxpayer) goods, registration of amounts of their realization and the prices and documentation of transactions from the moment of the production or commodity importation specified regarding 1 this Article until the termination of this mode.
3. The "excise warehouse" mode extends to excise warehouse of the taxpayer which includes the territories provided for stores organization, sending, provision, movement (including object of retail trade of the taxpayer) the goods specified regarding 1 this Article.
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