Right-Hand Drive Vehicles Can Be Imported to Armenia Under Two Customs Procedures

From now on, it is possible to import right-hand drive vehicles into Armenia only on the condition that their steering layout is changed, after which the use of these vehicles will be permitted. This was reported by the Armenian State Revenue Committee (SRC).

The import can be carried out under two customs procedures: "Processing in the Customs Territory" and "Processing for Domestic Consumption."

1st. In the case of importing under the "Processing in the Customs Territory" procedure, the individual must submit an application in accordance with the established procedure of the government for obtaining a processing permit. Along with the application, relevant information, calculations, and a service provision agreement regarding the change of steering layout must also be provided. The permit can be obtained either before or after the completion of the "customs transit" procedure.

After obtaining the permit, the individual must submit a declaration for the "Processing in the Customs Territory" customs procedure, after which the release process will be carried out.

After changing the steering wheel of the vehicle within the specified time frame of the declaration under the "Processing in the Customs Territory" customs procedure, a declaration must be submitted under the "Release for Domestic Consumption" customs procedure. Thus, the action of the "Processing in the Customs Territory" customs procedure is completed. It is important to note that the declaration of vehicles under the "Release for Domestic Consumption" customs procedure must be completed before the expiration of the specified time frame.

In case the action of the "Processing in the Customs Territory" customs procedure is completed under the "Release for Domestic Consumption" customs procedure, according to Article 175 of the EAEU Customs Code, percentages are collected from the amounts of import customs duties, taxes, special, anti-dumping, and countervailing duties.

The import customs duties, taxes, special, anti-dumping, and countervailing duties are calculated based on the rates in effect on the day the declaration for the goods submitted under the "Processing in the Customs Territory" customs procedure is registered by the customs authority.

2nd. Under the "Processing for Domestic Consumption" customs procedure, customs fees for right-hand drive vehicles imported in 2019 can be calculated based on the rates in effect in 2019, provided that the applicant is confident that the steering change can be completed within 30 days following the day after the preliminary declaration registration. In this case, the applicant must take the following steps: submit a preliminary customs declaration under the "Release for Domestic Consumption" customs procedure; indicate the customs control zone as the destination in the transit declaration of the vehicle, thereby completing the "customs transit" customs procedure.

Moreover, to obtain a processing permit for domestic consumption goods, the applicant must submit the appropriate application, along with relevant information and calculations, as well as a service provision agreement regarding the change of steering layout. In this case, the processing permit can also be obtained either before or after the completion of the "customs transit" procedure.

In the next step, the applicant must submit a declaration, after which the release process will be initiated. The applicant must declare the vehicle under the "Processing for Domestic Consumption" customs procedure within 30 days after registering the preliminary customs declaration, execute the change of the steering layout from right-hand to left-hand drive, and make the necessary adjustments to the preliminary customs declaration. Subsequently, the action of the "Processing for Domestic Consumption" customs procedure must be completed by declaring under the "Release for Domestic Consumption" customs procedure, which must be done within 30 days starting from the day after the registration of the preliminary declaration.

It is important to note that if the individual fails to complete the aforementioned actions within 30 days after registering the preliminary customs declaration, the release under the preliminary customs declaration will be denied, and the "Processing for Domestic Consumption" customs procedure will conclude according to the general provisions. This means that the customs duty rates in effect as of 2020 will apply.