LAW OF THE REPUBLIC OF ARMENIA

of December 30, 2014 No. ZR-244

About entering of amendments and changes into the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on December 17, 2014

Article 1. "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) to add article 1 of the Law of the Republic of Armenia with new part of the following content:

"In export cases from the territory of the Republic of Armenia in state members of the Eurasian Economic Union (further - EEU) the goods which are subject to excise tax liability, import about the territories of state members of EEU to the territory of the Republic of Armenia of such goods of the relation connected with calculation and payment of the excise tax are regulated by the Law of the Republic of Armenia "About the excise tax", the Protocol provided by appendix number 18 "About procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import, performance of works, rendering services" (further – the About Indirect Taxes Protocol), the Agreement "About the Eurasian Economic Union" which is integral part of May 29, 2014, if "About features of calculation and payment of indirect taxes between the Republic Armenia and state members of the Eurasian Economic Union" (further – the Law of the Republic of Armenia "About features of calculation and payment of indirect taxes") features are not provided by the Law of the Republic of Armenia".

Article 2. In article 4 of the Law:

1) in the Item "and" of part of 1 word "customs regime" import for free circulation"" shall be replaced with words "customs procedure" leave for internal consumption"";

Part 2 to add 2) with the new paragraph of the following content:

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