The following shall be considered objects of excise tax:

a) goods subject to the excise tax imported to the Republic of Armenia under “import for free turnover” customs regime.

b) the realization (including free of charge) in the territory of the Republic of Armenia of goods subject to the excise tax by the manufacturers (bottlers).

In terms of the Law the taxable base shall be considered the actual amount of the quantity (volume) of the goods subject to excise tax to which the legally established rates are applied to calculate the excise tax amount.

The source: iravaban.net