The Armenian Customs Code is in compliance with WTO demands. However, incorrect implementation of the Customs Code still is a barrier to trade.
Prohibited and Restricted Items
Armenian authorities prohibit import of (except specially-licensed goods): explosives, weapons, army equipment, components for their manufacture and army uniforms, narcotics, psychotropic matters and mechanism for their use, pornography materials.
The transit of nuclear material or substances emitting ionizing radiation is prohibited by the Government of Armenia.
Import Documentation: bill of lading, certificate of origin, commercial invoice, customs import declaration, customs transit document, packing list, technical standard (health) certificate, terminal handling receipts, transit document: consignment note.
The invoice should include: sequential number, submission date, detailed characteristic of products, information on commission and broker fees for transporting, loading, information on buyer and seller of imported goods.
Importers must present a customs declaration form with a commercial invoice indicating the specifications, quantity, and value of goods imported. The State Customs Committee is gradually implementing an on-line declaration procedure (Direct Trader Input or "DTI") which reduces direct personal contact between customs officials and importers.
Armenia maintains a national inquiry point on standards and conformity assessment issue in the Department for Standardization, Certification, and Metrology of the Ministry of Trade and Economic Development - SARM. This Department is responsible for provision of all the information on standards and technical regulations.
Import Tariffs
Armenia has one of the world's most open tariff regimes. Armenia imposes tariffs on imported items classified according to the international Harmonized Commodity Description and Coding System (HS). Tariffs are 0 or 10 percent in ad valorem terms and levied on C.I.F. values. Though the existing Customs Code is in full compliance with WTO rules, the application of market value, rather than transaction value, in the valuation of goods is a common practice, creating an unpredictable and intimidating environment for international traders as well as for local firms. At the same time, customs officials complain that importers systematically misinform the transaction value of goods to escape from tariffs, VAT and excise taxes. To have an invoice calculated by transaction value method, the importer should submit a valid invoice for goods procurement in the exporting country together with a customs declaration.
There are no duties on temporary commercial import, or import made on credits to the government or pursuant to other international assistance. Customs authorities calculate and collect Value Added Tax (VAT) (20%), road tax and environmental payments right after goods enter the country. In addition, there are excise taxes on crude oil and derivative items, tobacco and alcoholic beverages.
Labeling/Marking Requirements
Labels of imported food items must have the name of manufacturer, contents, weight, and keeping time. Armenia has language requirements for imports of some items, especially food products. The complete list can be found in SARM.
Companies wishing to obtain bar codes for their products have to apply to SARM. Armenia is a member of the ISO and aspires to harmonize its systems of standards in compliance with ISO requirements in the next couple years. | 
