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LAW OF THE REPUBLIC OF ARMENIA

of July 31, 2023 No. ZR-251

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on July 12, 2023

Article 1. In the table of part 1 of article 390 of the Tax Code of the Republic of Armenia of October 4, 2016 (further – the Code):

Line with code 3003 Commodity Nomenclatures of Foreign Economic Activity to exclude 1);

3004 Commodity Nomenclatures of Foreign Economic Activity to add 2) after line with code with new lines of the following content:

"3006 30 000 0

contrast substances for radiological inspections, the diagnostic reagents intended for introduction by the patient in the medical purposes

contrast substances

3006 60 000 0

the chemical contraceptives made on the basis of hormones, other connections of goods item 2937 or spermitsid

contraceptives".

Article 2. In article 393 of the Code:

1) the first offer of part 4 after the word of "report" to add with words ", and in case of the imported goods classified by codes 2936, 3002 41 000 0, of 3004, 3006 30 000 0, 3006 60 000 Commodity Nomenclatures of Foreign Economic Activity – also information on the certificate for import (compliance) of these goods";

To add 2) with part 4.1 following of content:

"4.1. The procedure for the certificate of information on the certificate for import (compliance) of the goods classified by codes 2936, 3002 41 000 0, of 3004, 3006 30 000 0, 3006 60 000 Commodity Nomenclatures of Foreign Economic Activity establishes the Government.";

Part 5 to add 3) with Item 3.1 of the following content:

"the certificate for import (compliance) of the imported goods classified by codes 2936, 3002 41 000 0, of 3004, 3006 30 000 0, 3006 60 000 Commodity Nomenclatures of Foreign Economic Activity is absent;";

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