[ armenia - excise tax ]

Scope

Legal persons and individuals producing or importing into the RA excisable goods must pay excise tax. The quantity (volume) of excisable goods shall be deemed to be the taxable base. The following categories are exempt from excise tax:
  • goods imported into and further exported from the RA;
  • goods which are imported by citizens in amounts that do not exceed the limits specified by the law on excise tax, etc.

Rates

The excise tax rates are as follows:
Article Quantity (volume) Excise tax rates (AMD)
2203 Beer 1 litre 70
2204 Grape and other wines Customs value or release price (without VAT and excise tax) 10%, but no less than 100 dram per 1 litre
2205 Vermouth and other grape wines, containing plant and aromatic extracts 1 litre 500
2206 Other beverages (apple cider, pear cider, etc.) 1 litre 180
2207 Ethyl Alcohol 1 litre (100%) 600
2208 Alcohol beverages Customs value or release price (without VAT and excise tax) 30 %, but no less than 380 dram per 1 litre
2403 Tobacco substitute 1 kg 1,500
2709 Crude oil and oil products 1 tonne 27,000
2711 Oil-gas and other carbohydrate gases (except for natural gas) 1 tonne 1,000

Excise Stamps

The amount paid for excise stamps is considered to be an advance payment of excise tax.

Payments

Payments of excise tax for goods imported to the RA must be made within 10 days of importation. Taxpayers producing excisable goods in the RA shall pay monthly excise tax before the 15th of the month following the reporting one and submit the tax return to the relevant Tax Inspectorate.

Taxpayers exporting excisable goods produced in the RA from the excisable raw materials purchased in or imported into the RA are reimbursed the amount of excise tax paid for the raw materials.
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