Mandatory Completion of HTS Codes to Begin for Businesses

Starting from September 1, 2025, a phased implementation will begin for the mandatory completion of the Harmonized Tariff Schedule (HTS) codes in commercial documents related to foreign trade of goods. The State Revenue Committee reports that the requirement for completing HTS codes will become mandatory for importers of goods entering Armenia for supply or transportation agreements beginning September 1 of this year.

From September 1, the requirement will also apply to supplies or transfers involving tobacco and alcoholic products. As of November 1, 2025, the mandatory requirement for completing HTS codes will be enforced for all remaining goods produced in Armenia during supply or transportation by manufacturers.

Beginning January 1, 2026, the requirement will be expanded to encompass all supply or transportation agreements for goods. “Incidentally, despite the above mandatory deadlines, businesses may voluntarily include HTS codes in their commercial documents for goods supply or transportation starting from September 1, 2025,” the State Revenue Committee stated in its announcement.