Unofficial translation (c) Soyuzpravoinform LLC
of January 13, 2022 No. 26
About establishment of circumstances in case of which identification the imported goods are subject to traceability according to part 2 of article 358.2 of the Tax Code of the Republic of Armenia
Accepted the Government of the Republic of Armenia on January 13, 2022
Based on Item 3 of article 2 of the Agreement "About mechanisms of traceability of the goods imported on customs area of the Eurasian Economic Union" signed on May 29, 2019, and part 2 of article 358.2 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:
1. Determine that the goods imported on the territory of the Republic of Armenia, which are not drawn up on customs procedure "Leave for internal consumption" which were withdrawn or became property of the state in other form and (or) were confiscated by the judgment on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties, and also the goods arrested by customs authorities according to Chapter 51 of the Customs code of the Eurasian Economic Union and not required at the scheduled time by persons having powers on these goods are subject to traceability in case of identification of the following circumstances:
1) realization by customs authority based on the order of the Government of the Republic of Armenia;
2) sales of goods, provided by customs authority to authorized body of the Government of the Republic of Armenia for the purpose of implementation of implementation process, destruction or conversion of the property transferred to the state;
3) non-paid provision of goods according to the order of the Government of the Republic of Armenia.
Prime Minister of the Republic of Armenia
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