Temporary import the customs regime regulates the import of goods into the customs territory of the Republic of Armenia with the condition of subsequent export. The legal regulation of this customs procedure is determined by the relevant laws of the Customs Union.
Thus, the customs procedure of temporary importation is a customs procedure applied to foreign goods, according to which these goods are temporarily located and used on the territory of the Republic of Armenia under certain conditions.
When carrying out temporary importation, the importer in some cases pays import customs duties, as well as partially pays certain taxes. The procedure can be accompanied without paying special, anti-dumping, countervailing duties. The law establishes cases when the importer will have to make these payments.
Import customs duties and taxes in respect of goods placed under the customs procedure of temporary importation with partial payment of import customs duties and taxes are payable in the period from the date of their placement under the customs procedure of temporary importation until the day of its expiration:
Temporary import of goods is also possible without payment of import customs duties, taxes and without payment of special, anti-dumping, countervailing duties. There are categories of goods, temporary stay and use of which is allowed without payment of import customs duties and taxes.
The list of temporarily imported goods, in respect of which a full conditional exemption from customs duties and taxes is applied, is determined by the relevant laws of the Customs Union.
Temporarily imported goods must remain in the same condition, except for changes caused by natural wear and tear, as well as natural loss under normal conditions of transportation and storage:
The validity period of the customs procedure for temporary importation cannot exceed 2 years, of course, certain exceptions are also established.
Not all products can be imported to Armenia using this procedure. Temporary import customs procedure does not apply, for example, to the following categories of goods:
1) food products, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials and semi-finished products
2) waste, including industrial waste
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