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Doing business in Armenia

Code of the Name of the Taxable base production group of according to products the trade nomenclature of the External Economic Activity

Rate of Excise Tax (in AMD)

liter in case of imported products - customs value or 1 liter 2205

2206

2207

Vermouth and other types of wine that contain vegetarian and other aromatic extracts

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

Other brewed drinks (apple cider, perry (pear cider), honeydrinks), except berry wine materials

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

Ethyl spirit

in case of national products - factory price (excluding VAT and excise tax)or 1 liter (by recalculation of 100% spirit)

50 %, but no less than 750 AMD per liter

in case of imported products - customs value or 1 liter 25 %, but no less than 270 AMD per liter

in case of imported products - customs value or 1 liter

in case of imported Š 2012 Grant Thornton CJSC. All rights reserved. 38

50 %, but no less than 900 AMD per liter

Doing_business_in_Armenia_2012  
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