of October 20, 2010 No. ZR-126
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 October 7, 2010
Article 1. Regarding the 2nd article 4 of the Law of the Republic of Armenia "About the excise tax" of July 7, 2000 ZR-79 (further - the Law) the words "goods quantity" shall be replaced with words "the cost of goods (including customs) or goods quantity".
Article 2. In article 5 of the Law:
1 line concerning the product code 2208 Commodity Nomenclatures of Foreign Economic Activity to state 1) in the table of part in the following edition:
|
"2208 |
Alcoholic drinks, except for the vodka classified by the product code 2208 Commodity Nomenclatures of Foreign Economic Activity The vodka classified by the product code 2208 Commodity Nomenclatures of Foreign Economic Activity |
From selling price (without the value added tax and the excise tax) from customs value when importing in case of local production from selling price (without the value added tax and the excise tax), and when importing from commodity cost |
30 percent, but at least than 380 dram for 1 liter 30 percent, but at least than 600 dram for 1 liter 30 percent, but at least than 500 dram for 1 liter"; |
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