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Doing business in Armenia

For goods imported into the RA, VAT shall be paid within 10 days after the importation. The exported goods and services are subject to VAT at the rate of 0%. Excise tax

The following goods shall be subject to excise tax: beer, grape wines and other wines, spirits, cigars, cigarillos and cigarettes with tobacco or its substitutes, gasoline and diesel fuel, raw oil and oil materials, oil gas and other hydro-carbons (except natural gas). Excise tax shall be paid by individuals, legal persons importing or producing goods subject to excise tax in the Republic of Armenia. Excise tax rates Code of the Name of the Taxable base production group of according to products the trade nomenclature of the External Economic Activity 2203

Beer

in case of national products - factory price (excluding VAT and excise tax)or 1 liter

Rate of Excise Tax (in AMD)

30 %, but no less than 105 AMD per liter

in case of imported products - customs value or 1 liter 2204

Grape and other wines

in case of national products - factory price (excluding VAT and excise tax)or 1

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10 %, but no less than 100 AMD per liter

Doing_business_in_Armenia_2012