Changes to Tariffs on Imported Vehicles

Starting January 1, 2020, the tariffs and taxes related to imported vehicles in Armenia will change, differing from the unified rates applicable within the framework of the Eurasian Economic Union. This was announced by the State Revenue Committee (SRC).

At the end of 2019, a significant increase in the volume of vehicle imports is expected, which may lead to unprecedented queues at ports and border checkpoints, resulting in some vehicles purchased months earlier crossing the Armenian border only on January 1, 2020. In such cases, the tariffs and taxes for vehicles will be calculated based on the rates applicable on the date of customs declaration registration.

Under the current legislation, however, the SRC informs of the possibility to apply for preliminary customs declaration. Citizens have the opportunity to submit a preliminary customs declaration 30 calendar days prior to the actual import of the vehicle. In this case, the customs duty and value-added tax will be calculated based on the rates applicable on the date of registering that declaration.

It is important to note that vehicles must be declared not according to the procedure designated for personal use goods by using a passenger customs declaration but rather through the “Release for Internal Consumption” customs procedure, using a goods declaration. In this case, the value for the vehicle will be determined not according to Article 267 of the EAEU Customs Code, which does not include transportation and insurance costs, but according to Chapter 5 of the EAEU Customs Code, which includes transportation and insurance costs, as well as other expenses outlined in that chapter, and the choice will fall to the citizen (declarant).

Additionally, it is important to know that if the preliminary customs declaration for vehicle import is registered by December 31, 2019, the import customs duty and value-added tax will be calculated based on the rates applicable in 2019.

It should be noted that the opportunity to carry out customs formalities in this manner is left to the choice of the declarants, where the preliminary customs declaration is submitted to the customs authorities either by self-declaration or by a customs representative.