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LAW OF THE REPUBLIC OF ARMENIA

of March 30, 2026 No. ZR-84

About entering of amendments and changes into the Law "About Customs Regulation"

Accepted by National Assembly of the Republic of Armenia on March 4, 2026

Article 1. In article 39 of the Law of the Republic of Armenia of September 14, 2022 No. ZR-353 "About customs regulation" (further - the Law):

Part 3 after words "the customs duties and taxes paid in the form of single customs payment" to add 1) with words of "the customs duties and taxes paid for goods of electronic commerce";

To add 2) with Section 8.1 of the following content:

"8.1. The customs duty, taxes levied for movement of goods of electronic commerce through frontier of the Republic of Armenia in the cases established by the law are paid to the government budget of the Republic of Armenia into the corresponding treasurer accounts.".

Article 2. In article 59 of the Law:

1) part 1 after the words "compensatory duties" to add with words ", customs duties, taxes on goods of electronic commerce", and after the words "compensatory duties" words ", customs duties, taxes on goods of electronic commerce";

Part 2 after words of "compensatory duties" to add 2) with words ", customs duties, taxes on goods of electronic commerce".

Article 3. In article 77 of the Law:

Shall be replaced with words 1) regarding 1 word of "Chapters 37-43" "Chapters 37-43. 1";

Part 2 after the words "customs representative" to add 2) with words "if the Customs code of the Union does not establish other".

Article 4. In article 78 of the Law:

Part 1 to add 1) with Item 5 of the following content:

"5) declaration of goods of electronic commerce.";

Shall be replaced with words 2) regarding 4 words "and in the declaration on the vehicle" ", in the declaration on the vehicle and in the declaration on goods of electronic commerce".

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