For companies and individual entrepreneurs engaged in international trade, accurate cost planning is essential for business success. When importing goods into the Republic of Armenia, several mandatory taxes and customs fees apply depending on the product type, country of origin, and customs value.
In this guide, we break down in clear detail the taxes and fees incurred when importing goods from both third countries (non-EAEU) and Eurasian Economic Union (EAEU) member states.
1. Customs Duty
Customs duty is a mandatory payment collected upon bringing goods into the customs territory of Armenia.

• Rate: Determined by the EAEU Common Customs Tariff based on the 10-digit HS Code of the product. Rates typically range from 0% to 15–20%.
  
• Calculation: Calculated as a percentage of the customs value of the goods.
  
• Important Note: The customs value is not just the invoice price. It includes the purchase price of the product plus all international transportation, insurance, and logistics costs required to bring the shipment to the Armenian border.
  

2. Value Added Tax (VAT)
VAT is an indirect tax levied on most imported goods.

• Rate: The import VAT rate in Armenia is 20%.
  
• Formula:
  VAT is calculated using the following base:
  VAT Base = Customs Value + Customs Duty + Excise Tax (if applicable)
  (The 20% VAT is applied to the total sum of all these components).
  

3. Excise Tax
Excise tax applies only to specific excisable goods defined by law.

• Applicable Goods: Alcoholic beverages, tobacco products, petroleum products, compressed/liquefied gas, lubricants, etc.
  
• Rate: Set by the Tax Code of Armenia based on physical units or volume (e.g., a fixed amount per liter or kilogram).
  

4. Customs Service Fees
State fees and administrative charges are collected by customs authorities for processing declarations and operations:

• Customs Declaration Fee: Typically AMD 3,500 per declaration + AMD 1,000 for each additional sheet.
  
• Terminal & Storage Fees: If goods are stored at private customs terminals (such as Apaven, ULS, Metexim, Alliance), fees are charged according to the terminal's pricing schedule based on weight, volume, or storage days.
  

5. Importing from EAEU Member States (Russia, Belarus, Kazakhstan, Kyrgyzstan)
A simplified framework applies when importing goods from EAEU member countries:

1. No Customs Duty: Goods are exempt from customs duty because they circulate within a unified customs area.
   
2. Payment of VAT (20%) & Excise Tax: Indirect taxes are calculated and paid directly by the importer to the tax authorities by submitting an import declaration and an indirect tax payment statement.
   

Summary
To accurately calculate your import budget, it is critical to verify the HS code, transportation costs, and any eligible tax preferences in advance. Properly prepared documentation helps avoid unexpected delays and penalties at customs.
In many cases, it is necessary to consult a customs broker to ensure fast, error-free clearance in full compliance with current regulations. You can submit a request on brokers.am for free to receive multiple offers from licensed customs brokers and choose the best option for your business.