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LAW OF THE REPUBLIC OF ARMENIA

of July 4, 2001 No. ZR-195

About approval of the inventory, imported by the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added

(as amended on 17-03-2021)

Accepted by National Assembly of the Republic of Armenia on June 29, 2001

New edition

Article 1.

This Law the inventory, imported considered as taxpayers on value added the organizations and individual entrepreneurs, not subject to excise tax liability which import is tax-exempt on value added affirms.

Commodity import, classified by the Commodity Nomenclatures of Foreign Economic Activity codes 0602 10 100 0, 0701 10 000 0, 0713 10 100 0, 0713 33 100 0, 1001 91 100 0, 1001 91 200 0, 1003 10 000 0, specified in this Article, is exempted from the value added tax if the specified goods were imported according to the procedure, established by the Government of the Republic of Armenia.

Provisions of this Article as regards goods items 0105, 07 14 90th 900, 2710 19 210, 2710 19 980 0 and 8702 "Code according to the Commodity Nomenclature of Foreign Economic Activity", included in the list established by this Article extend only to those goods which are described in the column "Short Description of Goods".

Import by persons who are considered as taxpayers on value added, the goods classified by commodity subgroups 84 and 85 Commodity Nomenclatures of Foreign Economic Activity (except for the goods classified by codes 8418 10 200 1, 8418 10 800 1, 8418 30 200 1, 8418 40 200 1, 8422 11 000 0, 8447 90 000 1, by the 8450th 11, 8451 21, the 8452nd 10, 8508 11 000 0, 8508 19 000 1, the 8509th 4, 8516 31 000, 8516 33 000 0, the 8516th 40, the 8516th 50, 8516 60 101 0, the 8516th 71, the 8516th 72, the 8519th 20, 8521 90 000 1, 8528 72 Commodity Nomenclatures of Foreign Economic Activity), irrespective of the exceptions brought in the list established by this Article and also commodity import 8704 10 Commodity Nomenclatures of Foreign Economic Activity classified by codes 2505100000, of 250900, by 2517102000,2518200000, 2529100000, of 2807, of 2817000000, of 2836, of 3901, of 3902, of 3903, of 3904, of 3905, of 3906, of 3921903000, of 4002, of 4003, of 4004, of 4005, of 4007, of 7201, of 7202, of 7203, of 7204, of 7205, of 7206, of 7207, of 7402, of 7403, of 7404, of 7405, of 7406, of 7407, of 7408, of 7409, of 7410, of 7411, of 7412, of 7413, of 7415, of 7419991000, of 7501, of 7502, of 7503, of 7504, of 7505, of 7506, of 7507, of 7508, of 7603, of 7604, of 7605, of 7801, of 7802, of 7804, of 7901, of 7902, of 7903, of 7904, of 7905, of 7907, of 8001, of 8002, of 8003, of 8101, of 8103, of 8104, of 8105, of 8106, of 8107, of 8108, of 8109, of 8110, of 8111, of 8112, of 8113,, are exempted from the value added tax. This paragraph is applied also to state bodies irrespective of whether the last are taxpayers on value added.

Code according to the Commodity Nomenclature of Foreign Economic Activity

Short description of goods

0105

Poultry live: hens, ducks, geese, turkeys, guinea fowls, ostriches and quails

0101 21 000 0

Breeding animal horses

0102 21

Breeding animals cattle

0103 10 000 0

Breeding animal pigs

0104 10 100 0

Breeding animal sheep

0104 20 100 0

Breeding animal goats

0106 14 10

Breeding animal rabbits

0106 41 000

Bees

0106 90 00 90

Other insects

0601 10 900 0

Other bulbs, tubers, tuberiform roots, bulbous tubers, rhizomes

0602 10 100 0

Grapes shanks

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