of January 15, 2009 No. ZR-28
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 December 26, 2008
Article 1. "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) to exclude the words "wine materials" from Item 1 of article 3 of the Law of the Republic of Armenia and to add the same Item after the word "alcohol" with words "(except for the cognac alcohol received from grape wine material)".
Article 2. To state Item 1 of article 5 of the Law in the following edition:
"1. The excise tax is paid at the following rates:
|
Commodity code on TNVED |
Name of commodity group |
Unit of taxable basis |
Rate of the excise tax (dram) |
|
2203 |
Beer |
For 1 liter of internal production for 1 liter in case of commodity importation |
70 120 |
|
2204 |
Grape and other wines |
From selling price (without the value added tax and the excise tax) from customs value in case of commodity importation |
10 percent, but it is at least, than 100 dram for 1 liter 20 percent, but are at least, than 200 dram for 1 liter |
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