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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of September 16, 2021 No. 1481

About establishment of procedure for acceptance and cancellation by customs authority of the decision on payment deferral or payment by installments customs duty on import

Accepted the Government of the Republic of Armenia on September 16, 2021

(as amended of the Order of the Government of the Republic of Armenia of 24.03.2022 No. 381)

Based on article 146 of the Constitution of the Republic of Armenia and Item 5 of Article 59 of the Customs code of the Eurasian Economic Union the Government of the Republic of Armenia decides:

1. Establish procedure for acceptance and cancellation by customs authority of the decision on payment deferral or payment by installments of the customs duty on import.

2. This Resolution becomes effective next day after its official publication.

Vice-Prime Minister of the Republic of Armenia

S. Papikyan

Appendix

to the Order of the Government of the Republic of Armenia of September 16, 2021 No. 1481

Procedure for acceptance and cancellation by customs authority of the decision on payment deferral or payment by installments customs duty on import

1. This Procedure governs the relations connected with acceptance and cancellation by customs authority of the decision on payment deferral or payment by installments of the customs duty on import in case, stipulated in Item the 5th Article 59 of the Customs code of the Eurasian Economic Union approved by Appendix 1 to the agreement of 11.04.2017 "About the Customs code of the Eurasian Economic Union" (further - the Code).

2. For the purpose of adoption by customs authority of the decision on delay payment or payments by installments of the customs duty on import parallel to submission of the customs declaration to customs authority the electronic or paper method submits the application in form No. 1 of this Procedure (further - the statement).

2.1. For the payment deferral or payment by installments the customs duty on commodity import declared by the preliminary customs declaration, the customs applicant can submit to customs authority one application for the import performed during the period requested by the customs applicant which is not exceeding one year in form No. 1 of this Procedure.

3. In case of filing of application by paper method it moves signed and under seal (in the presence), and when giving by electronic method - signed by the digital signature.

4. The application is submitted by the customs applicant or the customs representative.

5. The application is submitted to that customs authority in which was or the customs declaration will be provided.

6. The statement is registered the relevant customs authority with receipt of accounting number.

7. The following data shall be specified in the statement:

1) name, surname, middle name (in the presence of middle name in the passport) the customs applicant physical person or the individual entrepreneur, the name of the legal entity;

2) the address of the customs applicant (for the legal entity - the location address, for the individual entrepreneur or physical person - the accounting address), phone number, the e-mail address;

3) the accounting taxpayer number (ATN) - for legal entities either individual entrepreneurs, or data of the identity document - for physical person;

4) data on form of change of payment due dates of the customs duty on import (delay or payment by installments);

5) the amount of customs duty on import as regards which provision of possibility of delay or payment by installments is requested), and for the goods imported with features of preliminary declaring the maximum total amount of obligations on customs duty which can arise at the same time for the goods imported and released based on the preliminary customs declarations for import represented to the required period is specified;

6) the term of delay or payment by installments the customs duty on import in complete months;

7) the offered period of step-by-step customs duty payment for import in case of customs duty payment for import by installments;

8) information on availability of the bases established by Items 2 and 3 of article 59 of the Code;

9) date of filing of application and signature of the applicant.

8. The documents proving availability of the bases established by Items 2 and 3 of article 59 of the Code, and also confirming providing obligation fulfillment on the customs duty on import, stipulated in Clause 58 Codes are enclosed to the application.

9. Submission of the document confirming obligation fulfillment on the customs duty on import is not required if the applicant is included in the register the representative of economic operators and is customs applicant of goods.

10. The decision on payment deferral or payments by installments of the customs duty on import is accepted or in decision making refuses customs authority within 2 working days after registration of a statement by customs authority.

11. The decision on payment deferral or payments by installments of customs duty is accepted or in decision making refuses according to forms No. No. 2 and 3 of this Procedure.

12. The customs authority refuses decision making about payment deferral or payments by installments of the customs duty on import if:

1) in the statement there are no data specified in Item 7 of this Procedure;

2) documents, the stipulated in Item 8 presents About are not submitted;

3) at the time of filing of application there are obligations on customs duty, taxes, the special, anti-dumping, compensatory duties which are not executed fixed term;

4) concerning the applicant (for the legal entity - the founder or the director) criminal case for violation of the customs legislation is brought;

5) the applicant is declared bankrupt court on cases on bankruptcy, or in court on cases on bankruptcy case with the requirement about recognition by his bankrupt is considered.

13. If the documents specified in Item 8 of this Procedure were not provided to customs authority together with the statement or provided not completely, the customs authority sends the applicant request which gives the term of 2 working days for submission of the documents which are not provided or provided not completely. The specified term does not join in time, the stipulated in Item 10 presents About. In case of non-presentation of required documents in time, not completely customs authority specified in this Item, or their representation rejects the statement.

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