of May 31, 2008 No. ZR-59
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 April 30, 2008
Article 1. "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) after the word of "percent" to add part 2 of article 5 of the Law of the Republic of Armenia with the word "inclusive".
Article 2. To state the Item "g" of part 1 of article 6 of the Law in the following edition:
"d) the goods which are subject to excise tax liability imported into the Republic of Armenia by the physical persons who are not individual entrepreneurs in the sizes which are not exceeding the natural and cost sizes of the goods transported through customs border of the Republic of Armenia without payment by physical persons of the customs duty established by the customs legislation".
Article 3. To add article 7 of the Law with parts 6-12 of the following content:
"6. Marking of the goods imported into the Republic of Armenia which are subject to obligatory marking by excise stamps is the compulsory provision for leave of the specified goods by customs authorities in customs regime "import for free circulation", except for, of case, stipulated in Item "" of article 6 of this Law.
7. Alienation or transfer (provision, allocation) of excise stamps to other persons, except for transfers of the excise stamps which are exported in customs regime "temporary import", the foreign party partner is forbidden.
8. Marking of the imported goods which are subject to obligatory marking by excise stamps is made before import of these goods to customs area of the Republic of Armenia, except as specified remarkings or markings confiscated, the goods recognized ownerless for benefit of the state and passed to the state on inheritance right. The importer is responsible for marking in the procedure for the goods which are subject to marking imported into the Republic of Armenia established by the legislation of the Republic of Armenia.
9. Excise stamps can be provided only to the organizations and the individual entrepreneurs registered in the Republic of Armenia.
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