Unofficial transfer (c) Soyuzpravoinform LLC
of October 7, 2022 No. ZR-353
About customs regulation
Accepted by National Assembly of the Republic of Armenia on September 14, 2022
1. This Law establishes procedure and conditions of making by customs authorities of customs transactions concerning goods in case of movement of goods through frontier of the Republic of Armenia or in other cases established by the Customs code of the Eurasian Economic Union (further – the Union) approved by Appendix 1 to the Agreement "About the Customs Code of the Eurasian Economic Union", the relations connected with customs payment, the special, anti-dumping and compensatory duties, and also other taxes and payments which are subject to payment to customs authorities, conditions of registration of goods according to customs procedures or without registration on customs procedures in case of their movement, the relations between customs authorities and persons identified by the Customs code of the Union and also the other relations which by the legislation of state members of the Union are subject to regulation by the Customs code of the Union, and not adjusted by the Customs code of the Union.
2. This Law also governs the relations connected with production on customs offenses and the responsibility provided for customs offense.
2. Enters the purposes of this Law:
1) ensuring execution by the Republic of Armenia of international treaties and acts of the sphere of customs regulation of the Union in the field of customs regulation and customs affairs;
2) ensuring compliance with the rights and legitimate interests of persons performing foreign economic activity through frontier of the Republic of Armenia, and ensuring economic safety of the Republic of Armenia;
3) regulation of the relations concerning customs affairs, which are not adjusted by international treaties and acts in the field of customs regulation and provided by them, subject to regulation by the legislation of the Republic of Armenia.
4. The customs legal relationship which are not regulated by this Law are regulated within the legislation of the Union and the Republic of Armenia.
1. Customs regulation in the Republic of Armenia is establishment of procedure and rules of implementation of customs affairs according to international treaties and acts of the sphere of customs regulation, and also the Agreement "About the Eurasian Economic Union" (further – the Agreement on the Union) and the Agreement "About accession of the Republic of Armenia to the Agreement "About the Eurasian Economic Union" (further – the Treaty of Accession to the Union) and the legislation of the Republic of Armenia.
2. The customs affairs in the Republic of Armenia include the supervision exercised by customs authorities behind observance by the established legislation of procedure and conditions of movement of goods and vehicles through customs border of the Republic of Armenia, procedure for making of customs transactions including customs declaring, goods issue and vehicles, collection of customs payments, other payments and taxes, customs supervision and other measures of implementation of customs administration, and also providing the relations between the customs authorities and faces exercising rights of possession, use or the order goods.
1. The management, the organization and control of customs affairs in the Republic of Armenia are exercised by Committee of state revenues (further – Committee).
2. The committee according to the customs legislation of the Republic of Armenia or the Union, provides implementation of customs administration, and also promotes development of the legislation of the Republic of Armenia in the customs sphere.
3. The Ministry of Finance, according to the customs legislation of the Republic of Armenia or the Union, drafts the legislation of the Republic of Armenia in the customs sphere.
1. The relations connected with movement of goods through customs border of the Republic of Armenia are regulated according to the customs legislation of the Union, and by the part provided or not settled by the legislation of the Union – according to the legislation of the Republic of Armenia.
2. If provisions to contradicting provisions provided by the right of the union established by the Agreement on the Union governing the same relations are established by this Law, then the priority is given to the provisions established by the right of the union provided by the Agreement on the Union, except as specified, when establishment of these provisions the right of the union provided by the Agreement on the Union is allocated for the legislation of the Republic of Armenia.
1. In this Law the following basic concepts are used:
1) commodity import to the Republic of Armenia – commodity importation and vehicles from the territory of state members of the Union or from the territory of the states which are not members of the Union by the actual crossing of frontier;
2) commodity export from the Republic of Armenia – the actual commodity exportation and vehicles from the territory of the Republic of Armenia in the territory of other state members of the Union or in the territory of the states which are not members of the Union;
3) implementation of border control or other functions on boundary supervision.
3. Concepts of this Law are used according to the Customs code of the Union, other international treaties and acts, spheres of customs regulation of the Union, and also the Agreement on the Union and the Treaty of Accession to the Union and if they are not established by the legal acts provided by this part or, according to these legal acts, determination of concepts is allocated for the legislation of state member of the Union – by the legislation of the Republic of Armenia.
1. According to adjustment, stipulated in Item 2 Articles 8 of the Customs code of the Union, qualifiers of the data included in customs papers are established by Committee.
2. According to Item 3 of Article 8 of the Customs code of the Union, the structure and format of customs papers in the form of electronic documents are established by Committee.
3. The committee can establish other customs papers, in addition to the customs papers established by the Customs code of the Union, other international treaties and acts in the field of customs regulation. The document form, specified in this part, procedure for their filling, structure and format, and also procedure for introduction of changes in them and amendments the Committee establishes.
4. According to Item 5 of Article 8 of the Customs code of the Union if forms of customs papers and procedure for introduction of changes in them and amendments it is not established by the Customs code of the Union, other international treaties and acts in the field of customs regulation, form of such documents and the procedure for introduction of changes in them and amendments establishes Committee.
1. General provisions about observance of prohibitions and restrictions are established by Articles 7 and 12 of the Customs code of the Union.
2. Observance of measures of non-tariff regulation, including the measures of non-tariff regulation and measures of technical regulation established unilaterally affirms according to the Agreement on the Union as the cases and procedure established by the Eurasian economic commission (further – the Commission) or the Government, and observance of control measures of export, including the measures applied to military products in the cases established by the Government and procedure – by submission of the documents and data confirming observance of these measures.
3. In case of movement of the goods necessary for disaster recovery, emergency situations of natural and technogenic nature, and in other cases established by the Government when in case of goods issue the documents confirming observance of measures of non-tariff regulation, goods issue with the permission of the customs authorities based on the statement of the applicant except for prohibited to export or commodity import cannot be submitted to customs authorities can be made without availability of the specified documents on condition of their representation no later than within one month after leave, and also providing requirements, stipulated in Item 3 Articles 126 of the Customs code of the Union.
4. The goods specified in part 3 of this Article are considered as conditionally sold goods before representation of the confirmation established by the subitem 2 of Item 7 of Article 126 of the Customs code of the Union, and before restrictions, the stipulated in Clause 191 this Law are applied to the specified goods.
5. Irrespective of availability of permission to submission of the documents specified in part 3 of this Article after goods issue, the applicant shall provide observance of measures of non-tariff regulation at the time of import.
6. According to Item 1 of Article 12 of the Customs code of the Union, export from customs area of the Union of the goods prohibited to import in connection with prohibitions and restrictions, export from customs area of the Union of person other than persons specified in the second paragraph of Item 1 of Article 12 of the Customs code of the Union can be performed in the cases established by this Law.
7. From customs area of the Union of the goods prohibited to export in connection with prohibitions and restrictions persons other than persons specified in the second paragraph of Item 1 of Article 12 of the Customs code of the Union and also from persons specified in part 8 of article 181 of this Law with the permission of customs authority can perform export.
8. In case of adoption by customs authority of the decision on prohibition of commodity export, the stipulated in Item Customs code of the Union of the 5th Article 12, in case of not return of goods from the place of departure on customs area of the Union within three working days after receipt of the specified decision customs authorities place them under arrest according to the procedure, established by Chapter 51 of the Customs code of the Union.
1. According to Item 2 of Article 10 of the Customs code of the Union, goods are imported and exported through customs border of the Union through check points through frontier.
2. Through frontier of the Republic of Armenia check points through frontier are considered as places of movement of goods.
3. Movement of goods through frontier of the Republic of Armenia, except the places specified regarding 1 this Article can be also performed through other places in the cases established by the Government and procedure.
4. Import and export through customs border of the Union of goods of the separate category established by the Government can be performed only at the check points established by the Government through frontier.
5. Commodity import to the Republic of Armenia is performed through the places of arrival which are check points through frontier of the Republic of Armenia, stipulated in Item 4 Articles 10 of the Customs code of the Union, and in the case established by part 3 of this Article – movement of goods through other places.
6. Commodity export from the Republic of Armenia is performed through the places of departure which are check points through frontier of the Republic of Armenia, stipulated in Item 4 Articles 10 of the Customs code of the Union, and in the case established by part 3 of this Article – movement of goods through other places.
1. The purposes, structure and cases of submission of the preliminary information to customs authorities are stipulated in Clause 11 Customs codes of the Union.
2. According to the second paragraph of Item 7 of Article 11 of the Customs code of the Union, the preliminary information can be provided in customs authorities also in English.
3. If at the time of commodity import in the information systems used by customs authorities there is no preliminary information which is surely represented in the structure established by the subitem 1 of Item 2 of Article 11 of the Customs code of the Union, customs authorities exercise customs supervision according to Chapter 44 of the Customs code of the Union in the forms of customs supervision established by Chapter 45, and the measures providing implementation of the customs supervision established by Chapter 46 of the Customs code of the Union.
4. According to the subitem 8 of Item 15 of Article 11 of the Customs code of the Union, the preliminary information in customs authorities can not be provided on the goods moved through frontier of the Republic of Armenia and imported to the free economic zone having the borders fully or partially matching with sites of frontier of the Republic of Armenia and also on the goods imported to the free economic zone created according to Item 1 of Article 455 of the Customs code of the Union.
5. According to Article 114 of the Customs code of the Union, in case of preliminary customs declaring before arrival of goods as the preliminary information the data reflected in the preliminary customs declaration submitted in the form of the electronic document are used if the specified preliminary customs declaration contains the information required Item 2 of Article 11 of the Customs code of the Union.
1. For the purpose of application of measures of customs and tariff and non-tariff regulation of foreign economic activity, and also maintaining customs statistics in the Republic of Armenia the commodity nomenclature of foreign economic activity (Commodity Nomenclature of Foreign Economic Activity) approved by the Commission is applied.
2. The Commodity Nomenclature of Foreign Economic Activity can be used for the purpose of, established by the second paragraph of Item 1 of Article 19 of the Customs code of the Union and in other purposes other than the purposes provided by this Law if it is provided by the law or the order of the Government.
1. The customs authority based on the statement of the applicant or person authorized by it can make the provisional solution concerning classification of the Commodity Nomenclature of Foreign Economic Activity according to Chapter 3 of the Customs code of the Union and provisions established by this Article.
2. According to Item 6 of Article 21 of the Customs code of the Union, customs authorities can make decisions on classification of separate types of goods and make explanations in the procedure established by Committee. The decisions or explanations established by this part are published on the official site of Committee within five working days following provision of such decisions or explanations.
3. The committee publishes on the official site for persons in the territory of the Republic of Armenia, according to the Customs code of the Union, the data included in the provisional and other solutions made by customs authorities, except for the data which are concerning the interested person, being the state, commercial, bank and protected by the law other secret.
4. According to Item 3 of Article 24 of the Customs code of the Union if the data provided by the applicant are not enough for adoption of the provisional solution by customs authority about classifications of goods, customs authority no later than within 10 working days after registration of a statement, the provisional solution submitted for acceptance about classification of goods, sends to person who submitted the application, electronic method or on paper request about need of provision of additional data, having in writing provided the list of the data required for adoption of the provisional solution.
5. If person who submitted the application does not provide the additional information, or the provided information is not enough for adoption of the provisional solution, then the customs authority does not make the provisional solution and notifies on it the applicant.
6. The customs authority makes the provisional solution on classification of goods no later than within 30 days after registration of a statement, the provisional solution submitted for acceptance about classification of goods, in case of representation by the applicant of all information required established by the Customs code of the Union and this Law.
7. Irrespective of the term established by part 6 of this Article if there is need for studying of the documents and data provided for adoption of the provisional solution about classification of goods during longer term and also if there is need for purpose of the corresponding examination, the customs authority makes the provisional solution on classification of goods no later than within 90 days after registration of a statement, the provisional solution submitted for acceptance about classification of goods, having notified on it the applicant.
8. In case of sending the request provided by part 4 of this Article, the terms provided by parts 6 and 7 of this article for provision of the provisional solution by customs authorities about classification of goods stop from the date of the notification customs authority of the applicant or person authorized by it about need of submission of the additional information before submission of the information required and are resumed from the date of receipt of such information by customs authority.
9. The government according to Item 2 of Article 25 of the Customs code of the Union can establish cases or the inventory for which effective period of the provisional solution about classification of goods provided by customs authority constitutes five years from the date of its acceptance.
10. The decision on withdrawal of the provisional solution on classification of goods on the basis provided by the subitem 4 of Item 6 of Article 26 of the Customs code of the Union is accepted based on the decisions on classification of goods made by World Customs Organization and are applied from the date of acceptance.
1. The Commodity Nomenclatures of Foreign Economic Activity codes of goods are specified in customs declarations and in the documents established by the legislation of the Republic of Armenia and the Union, represented to customs authorities, as necessary.
2. In the presence of data on the wrong classification of goods during customs declaration of goods the customs authority can demand from the customs applicant the additional data connected with classification of goods which list establishes the Government.
3. The data provided by part 2 of this Article, the customs applicant submits within customs authorities according to the procedure and the terms established by Articles 324 and 325 of the Customs code of the Union.
4. If after receipt of the documents confirming the data provided to customs authorities according to part 3 of this Article there is need of adjustment of the Commodity Nomenclature of Foreign Economic Activity code declared by the customs applicant for the customs declaration, and also requests of additional data for classification, goods issue is performed on previously declared by the customs applicant to the Commodity Nomenclatures of Foreign Economic Activity codes according to Articles 121 and 325 of the Customs code of the Union.
5. The provision established by part 4 of this Article does not extend to the goods which are subject to non-tariff regulation for which the customs legislation of the Republic of Armenia and the Union establishes prohibitions or restrictions of import and export in the presence of which the term of goods issue is prolonged, according to item 4 of Article 119 of the Customs code of the Union, before adoption of the decision by customs authorities concerning the Commodity Nomenclature of Foreign Economic Activity code.
6. In case of identification after registration of the customs declaration by customs authorities – as before goods issue, and after that – the wrong classification of goods the official of the customs authority exercising customs supervision constitutes the protocol on the wrong classification of goods based on which the customs authority makes the decision on classification of goods.
7. Form the decision on classification of goods, procedure and terms of decision making establishes Committee.
8. The decision on classification of goods made by customs authority contains the following data:
1) the name of the customs authority which made the decision on classification of goods, name, surname and the signature of the head or replacing it the official;
2) name of the customs applicant, accounting taxpayer number (ATN);
3) year, month, day (further – date) acceptances the decision on classification of goods and date and number of registration of the declaration which declared the classified goods, and also article number in the customs declaration for which the decision on classification of goods was made;
4) name (detailed description) of goods;
5) data necessary for classification of goods;
6) the ten-digit Commodity Nomenclature of Foreign Economic Activity code of goods, and in case, stipulated in Item 3 Articles 20 of the Customs code of the Union if in case of classification of goods the customs authority has no exact data on features of goods, their names or other data necessary for classification of goods at the level of 10 signs – at least, the four-digit Commodity Nomenclature of Foreign Economic Activity code, proceeding from data on the features influencing signs of classification of goods;
7) reasons, the reason of the made decision and the reference to the corresponding rule of interpretation of the Commodity Nomenclature of Foreign Economic Activity.
9. The decision on classification of goods can be provided by customs authorities through electronic system or on paper. The decision on classification can be on paper provided by the letter of customs authority on the official form of customs authorities, or can be considered as part of the decision on implementation of check or the decision on collection of customs and other payments or penalty fee if such decisions are made during implementation of customs supervision after goods issue.
10. The decision of customs authority on classification of goods is obligatory for the customs applicant.
11. In case of adoption by customs authority of the decision on classification of goods before goods issue it is provided to the customs applicant to goods issue term.
12. In case of adoption by customs authority of the decision on classification of goods during customs inspection after goods issue it goes to the customs applicant together with the act of customs inspection.
13. In the case provided by part 12 of this Article, collection of the unpaid or underpaid amounts of customs duty, taxes, and also penalty fee calculated concerning them and penalties established by this Law is performed according to this Law.
14. For provision to the customs applicant or person of the professional help with questions of classification of goods authorized by it for the purpose of goods issue the Committee can establish features of declaring of data on classification of goods.
15. The customs applicant or person authorized by it use the features specified in part 14 of this Article for the purpose of goods issue voluntarily.
16. Irrespective of the adjustment established by part 14 of this Article, the customs applicant or person authorized by him can specify data on classification of goods which he considers correct.
1. Not collected or sorted, including understaffed or incomplete goods, import or export of which are provided several to batches during the period exceeding the term established by the first part of Article 101 of the Customs code of the Union can be declared by one code of classification of the Commodity Nomenclature of Foreign Economic Activity in the presence of the decision of customs authority on classification of goods.
2. According to Item 3 of Article 21 of the Customs code of the Union, the decision on classification of the goods transported in not collected or sorted, including understaffed or incomplete type, the customs authority accepts before import of these goods.
3. According to Item 3 of Article 21 of the Customs code of the Union, the procedure and terms of decision making about classification of the goods moved through customs border of the Union in not collected or sorted, including understaffed or incomplete type, modification of such decision, the termination of its action, and also form of the decision on classification of goods, decisions on modification of such decision and the termination of its action, and also the applications submitted to customs authorities for decision making, specified in this part establishes the Government.
4. The inventory concerning which customs authorities for the purpose of implementation of customs declaring with features, stipulated in Clause 117 Customs codes of the Union, make the decisions provided by part 2 of this Article is established by the Commission, and in the cases provided by the Commission – the Government.
1. The goods origin, imported to the Republic of Armenia from the states which are not members of the Union is determined for the purposes and by the rules provided by the Agreement on the Union according to Chapter 4 of the Customs code of the Union.
2. The goods origin, exported from the Republic of Armenia, determines and the certificate of origin for goods is issued by the body authorized by the Government according to the procedure, stipulated in Item 2 Articles 28 of the Customs code of the Union before entry into force of the decision of the Commission provided by this Item.
3. The procedure for issue of certificates of origin and conducting examination establishes the Government.
4. When declaring the goods origin is determined by the customs applicant, and in the cases established by this Law and other legal acts – customs authority.
The goods origin is declared by the customs applicant during customs declaration of goods.
5. According to the second paragraph of Item 25 of the Rules of determination of goods origin imported on customs area of the Union (not preferential rules of determination of goods origin) approved by the decision of Council of the Commission, the cases of confirmation of goods origin the declaration in case of determination of goods origin imported on the territory of the Union by not preferential rules establishes the Government.
1. Goods by origin are given the status of not preferential origin or preferential origin.
2. Within not preferential goods origin it is provided:
1) application of the measures of tariff regulation established by the customs legislation of the Republic of Armenia and the Union, except as specified applications of privileges in the procedure established by the law;
2) application of measures of non-tariff regulation, prohibitions and restrictions, the measures of protection of the domestic market established by the legislation of the Republic of Armenia and the Union;
3) issue of not preferential certificates of origin.
3. Within preferential goods origin it is provided:
1) release from application of measures of the tariff regulation established by the customs legislation of the Republic of Armenia and the Union within the provisions provided by international treaties;
2) issue of preferential certificates of origin;
3) provision to the developing or most poorly developed countries of tariff preferences.
4. The goods origin, exported from the territory of the Republic of Armenia, is determined for the purpose of tariff and non-tariff regulation, prohibitions and restrictions on them, maintaining customs statistics and issue of certificates of origin.
1. Are considered completely made in the Republic of Armenia:
1) the live animals born and who are grown up in the Republic of Armenia;
2) the animals acquired in the Republic of Armenia owing to hunting, catching, fishery (in territorial and internal waters of this country) or other similar activities;
3) products received in the Republic of Armenia from live animals;
4) the plants or the vegetable products which are grown up mown, broken or collected in the Republic of Armenia;
5) the minerals and other natural resources received, got from the territory, subsoil or from bottom of territorial and internal waters of the Republic of Armenia, which did not enter Items 1-4 of this part;
6) the remaining balance and secondary raw materials which are considered as consequence of production, conversion or consumption in the Republic of Armenia unsuitable or suitable only as raw materials;
7) products received by fishery in neutral waters in courts, legally being under the flag of the Republic of Armenia;
8) products made of the goods specified in Item 7 of this part in the courts plants which are legally under the flag of the Republic of Armenia;
9) products received in the course of flight by the spaceships belonging to the Republic of Armenia or leased by the Republic of Armenia;
10) the products received or made from products specified in Items 1-9 of this part in the Republic of Armenia.
1. Are considered as criteria of sufficient conversion of the goods exported from the Republic of Armenia works owing to which:
1) there was change of any of the first four signs of the product code of goods in the Commodity Nomenclature of Foreign Economic Activity;
2) the percentage cost portion of the materials coming from the Republic of Armenia, used in production of goods and value added constitutes at least 30 percent of the price of leave (delivery) of products, at the same time in this price indirect taxes, commercial markups, transportation, insurance expenses, storage expenses and other similar expenses are not considered.
2. The goods classified in the Commodity Nomenclature of Foreign Economic Activity as sets or which are those are considered coming from the Republic of Armenia if the set was built in the Republic of Armenia, and the total cost of its parts coming from the Republic of Armenia exceeds 55 percent of its cost.
1. As criteria of sufficient conversion of the goods exported from the Republic of Armenia are not considered:
1) the changes made only to purpose of goods;
2) the pakovochny actions performed in any form;
3) reference of incomplete goods to complete goods or reference completed, but not mounted products to the mounted goods according to rules of the harmonized system;
4) actions for simple assembly, in particular, plug connection of units for goods receipt classified under other name;
5) addition is exclusive protective equipment;
6) goods receipt of commodity group of the Commodity Nomenclature of Foreign Economic Activity 02 (meat and meat offal) from the goods classified in commodity group 01 (live animals);
7) preparatory work on exposure of goods for sale and transportation;
8) actions necessary for storage, transportations and warehousings of goods;
9) putting down on goods or their packaging of signs, attachment of labels or other distinctive marks;
10) obtaining by mixing of goods (components) of such products which characteristics significantly do not differ from characteristics of initial components;
11) combination of two or more actions specified in Items 1-10 of this part.
2. Irrespective of requirements of Item of 1 part of 1 this Article, the goods received by change of their purpose are considered rather processed if the carried-out works meet criterion, stipulated in Item 2 parts 1 of article 17 of this Law.
3. In case of determination of the goods origin exported from the Republic of Armenia, the origin of the packaging materials or container provided together with goods are not considered by any established regulations on change of classification of goods according to the procedure, stipulated in Item 1 parts 1 of article 17 of this Law. Classification of packaging materials and container is made together with the goods which are subject to classification in the Commodity Nomenclature of Foreign Economic Activity.
4. In case of determination of goods origin are not considered:
1) origin of energy, the fuel, the equipment, machines and tools used for production of goods;
2) origin of the materials which are not provided by technical process for reduction of goods in final type, but used and not included in goods physically;
3) origin of auxiliary devices, the spare parts transported along with goods if their quantity and quality are characteristic of these goods their price is included in the goods price, and they are not brought in the invoice separately from goods.
5. For the purpose of application of the rule established by part 2 of article 17 of this Law when moving the sets or goods established as those by the harmonized system of the description and coding of goods, several commodity groups (in unassembled form) through frontier of the Republic of Armenia:
1) the customs applicant in writing informs on it customs authorities, having reported the disassembly reasons, the specification of each commodity group with indication of the corresponding product codes, the cost and the goods origin entering each commodity group;
2) all sorted goods from one country shall be delivered by one supplier;
3) all batch shall be moved through frontier of the Republic of Armenia no later than within six months after adoption of the customs declaration.
1. Irrespective of the provisions of this Chapter, goods origin made in the Republic of Armenia it can be determined according to the rules established by the legislation of the country, group of the countries, custom union of the countries, the area or part of the country where they are delivered under the terms of the transaction of foreign economic activity.
2. According to this Article, the goods origin is determined based on the statement of the customs applicant in the procedure established by the Government.
1. For the purpose of confirmation of goods origin customs authorities can demand from the customs applicant or person authorized by it the documents confirming goods origin, established by the Customs code of the Union or this Law.
2. The declared data concerning goods origin confirm customs authorities. The origin of the declared goods is assumed as a basis for making of customs clearance by customs authorities if in the certificate of origin provided by the customs applicant, issued by the country of goods' origin or the body authorized by the Government, it is specified as the single country of source.
3. The customs authority in the presence of doubts in authenticity of the certificate of origin provided by the customs applicant sends inquiry to authorized bodies or the organizations of the country which issued the certificate of origin for receipt of additional documents or data. In case of sending an inquiry goods issue is performed with payment of the customs and other payments calculated according to the goods (release from the payments), on condition of representation of ensuring payment of positive difference calculated by customs authorities according to Article 121 of the Customs code of the Union and actually paid amounts of customs and other payments declared by the customs applicant.
4. Customs authorities within five working days after receipt of results of request on goods origin make the decision on need of payment of additional customs and other payments for the declared goods according to results of request or on its absence, having put the bases for decision making. Within 10 working days after receipt of the decision of customs authorities the customs applicant pays the amounts of the established customs and other payments and the penalties provided by the law for their failure to pay at the scheduled time.
5. Submission of the certificate of origin is not the compulsory provision for confirmation of goods origin, moved through frontier of the Republic of Armenia, except as specified, established by the legislation of the Republic of Armenia.
6. If on goods or its packaging or in accompanying documents of goods more than one country of goods' origin are specified or those are not specified, then:
1) in the presence of the certificate of origin or the declaration on origin customs authorities confirm the origin specified in them;
2) in case of impossibility of confirmation by customs authorities of goods origin due to the lack of the certificate of origin or the declaration on origin the highest rates of special, anti-dumping or countervailing measures and the most severe measures of non-tariff regulation established by the legislation of the Union and the Republic of Armenia for said countries are applied to goods.
7. Depending on goods origin, the customs authority within implementation of customs supervision for the purpose of confirmation of observance of application of preferences, privileges, and also prohibitions and restrictions, measures of protection of the domestic market can demand obligatory confirmation of goods origin.
1. The customs authority based on the statement of the customs applicant or person authorized by it can make the provisional solution on goods origin according to Chapter 4 of the Customs code of the Union and provisions established by this Article.
2. The data entered in the application submitted for adoption of the provisional solution about goods origin, and represented together with the specified statement are stipulated in Clause 34 Customs codes of the Union.
3. Together with the application submitted for adoption of the provisional solution about goods origin in case of opportunity also tests and samples of goods are represented.
4. According to item 4 of Article 34 of the Customs code of the Union, if the data provided by the applicant for adoption of the provisional solution by customs authority about goods origin, insufficiently, customs authority no later than within 10 working days after the day of registration of a statement given for adoption of the provisional solution about goods origin notifies person who submitted the application by electronic method or on paper about need to provide the additional information, having in writing provided the list of the data required for adoption of the provisional solution.
5. If person who submitted the application does not provide the additional information, or the provided information is not enough for adoption of the provisional solution, then the customs authority does not make the provisional solution and notifies on it the applicant.
6. The customs authority makes the provisional solution on goods origin no later than within 30 days after registration of a statement, the provisional solution submitted for acceptance about goods origin, in case of representation by the applicant of all information required established by the Customs code of the Union and this Law.
7. Irrespective of the term established by part 6 of this Article if there is need for bigger term for studying of the documents and data provided for adoption of the provisional solution about goods origin and also if there is need for purpose of the corresponding examination the customs authority makes the provisional solution on goods origin no later than within 90 days after registration of a statement, the provisional solution provided for acceptance about goods origin, having notified on it the applicant.
8. In case of need for submission of the data provided by part 4 of this Article, the terms provided by parts 5 and 6 of this article for issue of the provisional solution by customs authorities about goods origin stop from the date of the notification customs authority of the applicant or person authorized by it about need to provide the additional information and are resumed from the date of receipt of such information by customs authority.
9. Changes in the provisional solution about goods origin, the termination and withdrawal of this statement are made according to the procedure, stipulated in Clause 36 Customs codes of the Union.
1. Customs value of the goods imported on customs area of the Union is determined according to Chapter 5 of the Customs code of the Union.
2. According to Item 15 of Article 38 of the Customs code of the Union, the procedure of consultations between customs authorities and customs applicants for the purpose of determination of customs value by the methods established by Articles 41 and 42 of the Customs code of the Union establishes the Government.
3. Customs authorities according to the procedure, established by this Law, provide to persons of the notification on the questions connected with customs value of goods. By provision of notifications the customs authority has no right to make verification of documents and to make provisional solutions of rather customs value.
4. The concepts "the interconnected persons", "identical goods", "homogeneous goods" used in this Law are applied in the meanings established by Chapter 5 of the Customs code of the Union.
1. According to Item 19 of Article 38 of the Customs code of the Union, customs authorities can provide provisional solutions about methods of determination of customs value of imported goods.
2. The government establishes procedure and conditions of provision by customs authorities of provisional solutions about methods of determination of customs value of the goods imported to the Republic of Armenia, provided by part of 1 this Article and also procedure and terms of award enforcement.
1. Customs value of the goods exported from the Republic of Armenia is transaction price, that is the amount which is actually paid, is subject to payment or shall be paid for purchase of goods for the purpose of export and its movement to frontier of the Republic of Armenia.
2. Customs value of the goods exported from the Republic of Armenia together with other data which are subject to declaring are declared by the customs applicant or the customs representative.
3. Customs value of the goods exported from the Republic of Armenia is determined by the customs applicant, except as specified, provided by this Law when it is determined by customs authorities. Customs value is determined according to explanatory instructions of Chapter 7 "The major agreement about rates and trade (the agreement on determination of customs value) in the procedure established by the Government.
4. After submission of documents by the customs applicant, stipulated in Clause the 27th of this Code, for the purpose of determination of customs value customs authorities within two working days accept the customs value of the goods exported from the Republic of Armenia, calculated according to article 27 of this Law. In the cases established by part 2 of article 35 of this Law, the customs value of the goods exported from the Republic of Armenia, calculated according to article 27 of this Law is accepted or deviates within one working day after submission by the customs applicant to customs authorities of additional documents or data.
5. Change of customs value or method of determination of customs value of the goods exported from the Republic of Armenia is made in the cases, procedure and form established by the Commission in compliance with Article 112 of the Customs code of the Union based on the requirement of customs authority about modification of the data provided in the customs declaration before goods issue or decision making of customs authority about modification of the data provided in the customs declaration after goods issue.
6. In case of variation of the customs value calculated based on documents, the stipulated in Clause 27 these Laws, customs authorities in time, established by part 2 of article 35 of this Law, in writing notify the customs applicant on variation of the customs value calculated by the method specified in article 27 of this Law, having constituted the conclusion about variation, the stipulated in Article 35 these Laws.
7. In case of non-presentation by customs authorities to the customs applicant of the notification on variation of customs value in time, established by part 2 of article 35 of this Law, the customs value determined by the customs applicant is considered accepted.
1. Customs value includes:
1) the price of purchase of goods in the Republic of Armenia;
2) freight charges, loading, unloading, transfer, insurance and the similar expenses made for movement of goods to frontier of the Republic of Armenia;
3) the commission charges and intermediary (broker) expenses made for movement of goods to frontier of the Republic of Armenia, except for commission charges and intermediary (broker) expenses on purchase of goods;
4) the cost provided by the buyer to the supplier directly or indirectly, gratuitously or with partial compensation for the purpose of production and delivery of the goods exported from the Republic of Armenia, distributed respectively on the exported goods:
and. the goods of materials, components and other similar objects which are part,
. uses of the tools and other similar objects used in production of goods
century of the materials consumed in production of goods
of engineering works, works on registration, designing and other similar works necessary for production of goods and performed in other country, except the exporting country;
5) the payments directly or indirectly made or which are subject to production by the buyer to the supplier for the royalty and permissions which are necessary sales term of goods;
6) cost of container, packaging and packaging works;
7) the amounts which are subject to payment by the buyer to the supplier for further sale, use or the order the goods exported from the Republic of Armenia.
2. The expenses specified in Items 2-7 of part of 1 this Law join in export customs value if they are not considered in the price of purchase of goods.
1. Are not included in export customs value:
1) the indirect taxes paid or which are subject to payment in the Republic of Armenia and specified separately in payment documents;
2) the percent following from the financial liabilities assumed by the buyer concerning the supplier, except for the amounts, specified in Item 7 of part 2 of article 25 of this Law and if these amounts do not exceed the average interest rate applied in similar transactions in the country of export to the same or almost during the same period;
3) the cost of information containing on carriers of electronic data (software packages, etc.);
4) the payments made after export from the Republic of Armenia for construction, installation, assembly works, works on maintenance and technical support in connection with the plants, machine-building devices and the equipment and other goods exported from the Republic of Armenia if they are not included in the amount which is actually paid or subject to payment for these goods.
1. For calculation of customs value of the goods exported from the Republic of Armenia by method of cost of the transaction the customs applicant represents with the customs declaration:
1) the document on purchase of goods which shall contain data on date of issue of the document, its sequence number, the seller (supplier), the buyer (receiver), the detailed description of goods (the name, in the presence – the trademark or the trade name), places, quantity, unit of measure, unit cost, weight, total cost, and also the document on payment or the document confirming the obligation on further payment (the guaranty letter or other document approved between the seller and the buyer);
2) the documents confirming freight charges, loading, unloading, transfer, insurance and other similar expenses made for movement to frontier of the Republic of Armenia if under the terms of delivery of goods the obligation on such expenses lies on the buyer.
2. Customs value of the goods exported from the Republic of Armenia is determined by method of cost of the transaction if:
1) the customs applicant submitted the documents established by part of 1 this Article;
2) there are no restrictions for the order or use by the buyer of goods, except restrictions which:
and. are established by the law, or
. limit the geographical territory where goods can be resold, or
have no significant effect on acquisition value of these goods century;
3) sale or the price is not subject to any condition or compensation because of which acquisition values of the estimated goods cannot be determined;
Any part of revenue from further sale, the order or use by the buyer of goods cannot pass 4) directly or indirectly to the seller while it is impossible to make the corresponding adjustment according to provisions of article 25 of this Law;
5) the buyer and the seller are not interconnected or if the buyer and the seller are interconnected, but:
and. according to information provided by the customs applicant, such coherence did not affect acquisition value of goods, or
. acquisition value of the goods acquired by the customs applicant, not below or, at least, 20 percent higher than acquisition value acquired by the interconnected person of the identical or homogeneous goods exported to the same or almost during the same period from the Republic of Armenia when which exporting customs value was determined by article 29 or 30 of this Law, or
century the customs value determined by the customs applicant not below and not, at least, 20 percent higher than the cost of identical or homogeneous goods determined according to article 29 or 30 of this Law or
the customs value determined by the customs applicant not below or not, at least, 20 percent higher than the average customs value of the identical or homogeneous goods exported to the same or almost during the same period, determined by the method provided by this Article.
3. When checking by customs authorities of information provided by this part the distinctions shown by the customs applicant concerning levels commercial transactions, the number of such transactions, and also expenses, the stipulated in Article 25 these Laws when calculating customs value which the seller makes in case of sale when the seller and the buyer are not interconnected and which the seller does not make in case of sale when the seller and the buyer are interconnected are considered. Verification of such information is used at the initiative of the customs applicant and only for the purpose of comparison, and owing to it the costs replacing customs value cannot be established.
4. Irrespective of the provisions established by parts 1 and 2 of this Article if customs authorities have bases to believe that the documents submitted by the customs applicant are doubtful or poddelna, then they for the purpose of check of reliability of these documents use information provided by part 2 of article 28 of this Law, representing in case of refusal, the stipulated in Article 35 these Laws, information which is considered as the basis for refusal and its sources.
1. If in case of determination of customs value according to article 27 of this Law customs value cannot be determined due to the lack of expenses, stipulated in Clause 25, and the data, the stipulated in Article 26 these Laws, customs value is determined by customs authorities at priorities, the stipulated in Clause 34 presents of the Law.
2. For the purpose of determination of customs value according to part of 1 this Article and determination of customs value in case of commodity import customs authorities use information as Republic of Armenia which is available at their order, and provided by the customs applicant and received from state bodies and foreign states, and also from other sources which are not prohibited by the law.
3. The procedure for provision by state bodies of the Republic of Armenia to customs authorities of information for the purposes provided by this Article establishes the Government.
1. Customs value of the goods exported from the Republic of Armenia is determined on the basis of the cost of the transaction with the identical goods sold for export in same or almost in the same quantity in the same or almost during the same period, but not earlier than in 90 calendar days prior to import of the estimated goods on customs area of the Union, having made the corrections caused by differences of commercial levels or goods quantities. Such adjustments shall be based on the existing facts, irrespective of increase or reduction in cost of the transaction owing to adjustment.
2. In case of introduction of adjustment differences between expenses and payments for transportation of the goods transported by different vehicles from different distances, and the considered identical goods are considered.
3. If in case of application of this Article it turns out that there are costs more than one transaction with identical goods, then for determination of customs value of the exported goods it is assumed minimum of these prices as a basis.
1. Customs value of the goods exported from the Republic of Armenia is determined on the basis of the cost of the transaction with the homogeneous goods sold for export in same or almost in the same quantity in the same or almost during the same period, but not earlier than in 90 calendar days prior to import of the estimated goods on customs area of the Union, having made the corrections caused by differences of commercial levels or goods quantities. Such adjustments shall be based on the existing facts, irrespective of increase or reduction in cost of the transaction owing to adjustment.
2. In case of introduction of adjustment differences between expenses and payments for transportation of the goods transported by different vehicles from different distances, and the considered homogeneous goods are considered.
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