Clarification from the RA State Revenue Committee on the Tobacco Export Scandal

The State Revenue Committee has released a clarification regarding the export of tobacco from Armenia.

“In recent days, several media outlets have addressed the alleged cases of ‘smuggled’ tobacco export from Armenia to Voronezh. The State Revenue Committee of the Republic of Armenia finds it necessary to inform that it does not possess information regarding the smuggling of tobacco exports from Yerevan, as there are currently no proceedings related to violations of customs regulations concerning the export of tobacco products from Armenia,” the statement reads.

The Committee informs that according to Article 25 of the Eurasian Economic Union Agreement dated May 29, 2014, there exists an internal market for goods among member states within the Customs Union, allowing for the free movement of goods across member state territories without customs declaration and state control (transport, sanitary, veterinary-sanitary, quarantine phytosanitary) except in cases specified by the agreement.

According to Part 2 of Article 28 of the agreement, “The internal market includes an economic area where, in accordance with the provisions of this agreement, freedom of movement of goods, persons, services, and capital is ensured.” Furthermore, Article 29 of the agreement states that “Member states have the right to apply restrictions in mutual trade in goods (provided that these measures are not discriminatory or disguised restrictions on trade) if such restrictions are necessary for: 1) the protection of human life and health, 2) the protection of public morality and law and order, 3) environmental protection, 4) the protection of animals and plants, cultural values, 5) fulfillment of international obligations, 6) national defense and ensuring the security of member states.”

In accordance with Article 302 of the Customs Code of the Eurasian Economic Union, products of the Union transported across the territories of non-member states by customs transit procedure from one part of the Union's customs territory to another are exempt from the “customs transit” procedure, with certain exceptions as outlined in Part 5 of this article. Part 5 specifies that Union goods are not subject to the “customs transit” process if they are transported air transport between two member states without landing in a non-member state’s territory. This means that in such cases, customs authorities are not authorized to carry out any operations (including customs control) concerning those goods.

Given the above, it is stated that products with Union status, transported by air transport to the territory of a member state, are subject to free movement and do not undergo customs procedures or checks by customs authorities. At the same time, it is noted that, considering that the actions of the customs authorities in this case are in accordance with the requirements of the current legislation, there are no grounds for disciplinary action against the customs officers,” the clarification from the Committee emphasizes.