For any business or individual importing goods into Armenia, one of the most critical questions is: "How much will customs clearance cost?" Calculating these costs accurately in advance ensures realistic budgeting and protects profit margins.

In this guide, we break down the components and a step-by-step practical example of calculating customs clearance fees in Armenia.
1. Determining Customs Value
Customs taxes and duties are calculated based on the customs value of the shipment, not merely the invoice price.
Customs value consists of the product's purchase price (commercial invoice value) plus all international transport and transit insurance costs incurred to bring the shipment to the Armenian border.
(Note: Under CIF Incoterms, transport is already included in the invoice. Under EXW or FOB terms, freight costs are added separately).
2. Core Components of Customs Duties & Taxes
1. Customs Duty

• Rate: Set by the EAEU Common Customs Tariff based on the product's 10-digit HS Code (typically ranges between 0% and 20%).
  
• Calculation: The duty percentage is applied directly to the customs value.
  

2. Value Added Tax (VAT)

• Rate: Standard import VAT in Armenia is 20%.
  
• Calculation: The 20% VAT is calculated on the total sum of the customs value, the applicable customs duty, and any excise tax.
  

3. Excise Tax (If Excisable)

• Applies strictly to specific categories (alcohol, tobacco, fuel) at fixed rates set by the Tax Code of Armenia.
  

4. State Declaration Fees

• Customs Filing Fee: Standard AMD 3,500 per declaration + AMD 1,000 per additional page.
  

3. Practical Calculation Example
Suppose you import equipment from a non-EAEU country:

• Invoice Price: $10,000
  
• Freight to Armenian Border: $2,000
  
• Total Customs Value: $12,000 (~AMD 4,680,000 at AMD 390 / $1 exchange rate)
  
• Customs Duty Rate (per HS Code): 5%
  
• Import VAT: 20%
  

Calculation Steps:

1. Customs Duty: 5% of AMD 4,680,000 equals AMD 234,000.
   
2. VAT Base: Add the customs duty (AMD 234,000) to the customs value (AMD 4,680,000), which totals AMD 4,914,000.
   
3. VAT (20%): 20% of AMD 4,914,000 equals AMD 982,800.
   
4. State Fee: AMD 3,500.
   

Total Customs Duties & Taxes:
234,000 + 982,800 + 3,500 = AMD 1,220,300
Summary
To calculate your customs clearance cost accurately, identifying the correct HS Code and freight costs is essential.
In many cases, consulting a customs broker is necessary for precise cost estimation and clearance. You can submit your request for free on brokers.am to receive multiple offers from experienced customs brokers and choose the best option for your business.

Frequently Asked Questions (FAQ)
Q1. What components make up the total customs clearance cost?
A: Total clearance costs consist of customs duties, 20% VAT, excise taxes (if applicable), state declaration fees, and optional terminal/brokerage charges.
Q2. How is the customs value determined?
A: Customs value is calculated as the sum of the commercial invoice price, international transport costs, and transit insurance up to the Armenian border.
Q3. How is import VAT calculated in Armenia?
A: Import VAT (20%) is calculated on the combined total of the customs value, applicable customs duty, and excise tax.