International convention and customs procedures of Armenia

International Conventions

Member of the World Trade Organization (WTO)
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal
Party to the Montreal Protocol on Substances That Deplete the Ozone Layer

International Economic Cooperation

Among others, Armenia is member of the Commonwealth of Independent States (CIS), of the Conference on Security and Cooperation in Europe (CSCE), of the World Bank etc.

Non Tariff Barriers

Armenia is considered as having one of the most open tariff regimes. Although Armenia is a member of WTO and the Customs Code is in full compliance with WTO rules, the application of market value, rather than transaction value, in the valuation of goods is a common practice, creating an unpredictable and intimidating environment for international traders as well as domestic firms. At the same time, customs officials complain that importers systematically under-report the transaction value of goods to avoid tariffs. Besides, it should be noted that there is no quota for imports from other WTO member countries.

Most imports are free of licensing requirements. However, there are some restrictions for health, security, or environmental reasons. Medicines must be authorized by the Ministry of Health and agricultural chemicals by the Ministry of Agriculture.
In the event of complaints against the Customs Authorities the importer may appeal to the superior Customs authority or to the courts.
For more details on customs regulations, visit Armenian Customs Service.

Customs Duties and Taxes on Imports

10%

Customs Classification: Armenia uses the Harmonized system of Tariffs classification. Tariffs are in ad valorem and levied on C.I.F values. Armenia is member of the World Customs Organization and uses the transaction value method of customs valuation, based on the provisions of the 1994 GATT Agreement on the implementation of Article VII.
Import Procedures: Armenia has adopted the EAEU harmonised tariffs and fully applies the requirements of its Customs Code. EAEU regulations now deal with trade in the integrated customs zone. Despite this effort in harmonisation, customs clearance remains one of the main issues for foreign companies working in the Armenian market. According to EAEU requirements customs clearance, as a general rule, should be performed in the jurisdiction of the respective participants in foreign economic operations. For example, goods transiting to Armenia and/or Kazakhstan from foreign suppliers through Russia are customs cleared at the EAEU’s external frontier in Russia. This is the same procedure for items entering Armenia and Kazakhstan destined for other countries within the EAEU. Armenia does not have a common border with and EAEU members, all goods must transit through Georgia, adding complications that are yet to be fully resolved.

A uniform rate of 10% applies to the majority of the imports (all exports from Armenia are duty-free). Some essential goods like foodstuffs, raw material and fuel are exempt from customs duties. Customs requires importers to present a customs declaration form with a commercial invoice indicating the specifications, quantity, and value of goods being imported. The State Customs Committee has implemented an online declaration process (Direct Trader Input or “DTI”) which reduces personal contact between customs officials and importers. Tobacco and alcoholic beverages require a certificate of quality issued by the national certification body, Armexpertiza.

Also, according to the Customs Code, no duties are levied on goods in the following categories:
- Transit shipments;
- Imports into a customs warehouse;
- Imports into a customs-free warehouse;
- Imports into a duty-free shop;
- Temporary import for inward processing;
- Temporary imports

For more information, please visit the website of the Customs Service of Armenia.
Importing Samples: Sample products should be declared at the entry in the country.
As they are also considered as temporary "importation", no particular taxes should apply.