Armenia’s accession to the Russian-led Eurasian Economic Union (EAEU) in 2015 resulted in increased customs tariffs for a broad range of imports.  Armenia was required to harmonize its customs tariffs with those of the EAEU, with temporary exemptions that phase out over different periods of time.   The common external tariff for the EAEU is based on Russia’s tariff rates and World Trade Organization commitments.  The Eurasian Economic Commission (EEC) is the EAEU’s executive body.  The EEC handles the harmonization of tariffs, tariff rate quotas, and licensing and certification among EAEU member states.  However, implementation so far has been uneven and national governments still retain some discretion.

Prior to Armenia’s EAEU accession, tariffs on imports were applied at rates of zero or 10 percent.  In 2009, the average applied tariff was nearly three percent. It has since climbed to over 10 percent. Tariffs on agricultural products have increased dramatically relative to tariffs for non-agricultural products. The use of non-ad valorem tariffs has significantly expanded.

Import tariffs on goods are classified pursuant to the Harmonized System (HS).

Find current information on the harmonized tariffs of the Eurasian Economic Union can be found in Russian.

The full list of the goods for which Armenia negotiated temporary customs tariffs exemptions and their timing is available in Annex 4 of the treaty on Armenia’s joining the EAEU.  The text of the treaty with Annex 4 can be found here in Russian and Armenian.

The application of reference pricing, rather than transaction value, in the valuation of goods has been until recently a common practice, creating an unpredictable and intimidating environment for international traders as well as for domestic firms.  At the same time, customs officials complain that importers frequently underprice the transaction value of goods to avoid tariffs, value added tax, and excise taxes.  In order to rely on the transaction value method with greater confidence and predictability, importers should submit a valid invoice for goods procured in the exporting country together with a customs declaration.

There are no duties on temporary imports or imports made against credits to the government or pursuant to other international assistance.  Armenia has no export tax.  Customs authorities calculate and collect value added tax and other taxes, notably excise taxes on alcohol, tobacco, and certain petroleum products, at the point of entry.  For more information on payments, please visit the Armenia’s State Revenue Committee’s website.

Since January 1, 2022, Armenia has extended the scope of its VAT taxes to digital services supplied by non-resident businesses. The standard rate of VAT to apply to these sales is 20 percent. The details of the Armenia VAT rule change mirrors many similar global rules already in place.

The  Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.