Issues related to the transportation of purchases made by citizens from Ebay, Amazon, Alibaba, or other online stores into the territory of the Republic of Armenia (as the importation of personal use goods into the territory of the Republic of Armenia) were previously regulated by the Customs Code of the Republic of Armenia (July 6, 2000). From the date of entry into force of the agreement on the accession of the Republic of Armenia to the EAEU "Eurasian Economic Union" (January 1, 2015), the Customs Code has been recognized as invalid; specifically, this issue is currently regulated by the Customs Code of the Union (the Customs Code of the Customs Union, which came into force on January 2, 2015) and the Law of the Republic of Armenia on "Customs Regulation" (which came into force on January 2, 2015).
Chapter 45 of the Law on Customs Regulation of the Republic of Armenia defines: "the importation of goods by individuals and foreign individuals for personal use through international postal deliveries"
Article 249. For goods imported into the territory of the Republic of Armenia by individuals from a non-member state through international postal or courier deliveries, unified customs duties (excluding customs duties) are paid at the following unified rates.
1) 0 percent, if the total weight of the goods transported within one month does not exceed 30 kilograms, and the customs value does not exceed 200,000 drams.
2) 22.5 percent, if the total weight of the goods imported into the Republic of Armenia within one month does not exceed 30 kilograms, and the customs value exceeds 200,000 drams but does not exceed the equivalent of 1,000 euros in Armenian drams.
3) 30 percent, but not less than the amounts established by the relevant international agreement of the Union for each kilogram exceeding 30 kilograms, if the total weight of the goods imported into the Republic of Armenia within one month exceeds 30 kilograms, or if the customs value exceeds the equivalent of 1,000 euros in Armenian drams:
In cases where the individual transporting personal use goods does not have the necessary documents and/or information regarding the value of those goods, or if there are reasonable grounds to assume that the documents and information provided by the individual are not credible, the customs officer determines the customs value of the goods based on price information available to the customs authority regarding similar goods, including data indicated in the catalogs of foreign companies engaged in retail trade of similar goods.
The individual has the right to prove the credibility of the information provided for determining the customs value:
In this article, "similar goods" refers to goods that have characteristics similar to those of the imported goods, that is, comparable to the imported goods in terms of purpose, use, quality, technical and other characteristics:
It should also be noted that the importation of goods by individuals who are not individual entrepreneurs is considered as importation for entrepreneurial purposes if the quantities of goods imported into the Republic of Armenia by individuals (including from member or non-member countries of the Union) exceed the quantities of goods imported into the Republic of Armenia defined by the government of the Republic of Armenia as obvious commercial quantities. As the reporter mentioned during the discussion in the National Assembly, the purpose is as follows: "if there is a case of importation for entrepreneurial purposes, then in this case the field should be equal, and the mentioned economic operators or individuals must necessarily calculate and pay taxes in this regard." At the time of preparing this publication, the government decision defining the above-mentioned quantity was absent.
Overall, with the amendments, as a separate type of customs privilege, the rights of citizens to import goods for personal use have been mainly expanded:
Obvious Commercial Quantities of Goods Imported into the Republic of Armenia by Individuals - 2020