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LAW OF THE REPUBLIC OF ARMENIA

of October 21, 2002 No. ZR-415

About modification and amendments in the Law of the Republic of Armenia "About the excise tax"

Accepted by National Assembly of the Republic of Armenia on September 25, 2002

Article 1. In the table of Item 1 of article 5 of the Law of the Republic of Armenia "About the excise tax" (on July 7, 2000, ZR-79):

a) lines

"2204 




 

220410



Grape and other wines, wine material

including:


sparkling wines,

champagne





1 liter

100




180

250"

replace the next lines

"2204


 

Grape and other wines, wine material


From selling price

(without the value added tax and the excise tax), and in case of commodity importation – from customs value

10 percent, but at least than 100 dram for 1 liter"

b) lines

"2208


220820




 

220860,

220870 

Alcoholic drinks

including:

the spirits tinctures received from distillation of grape wine or wine material (cognac, Armagnac and other)


Vodka, liqueurs and fruit vodka 



1 liter



1.500




1.200 



300"

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