Customs duties are mandatory payments levied on behalf of the State Budget pursuant to the procedure and in the amounts stipulated by the Customs Code of the Republic of Armenia for transportation of goods through the Customs border of the Republic of Armenia.
Customs duties and rates thereof shall be defined by the Customs Code of the Republic of Armenia.
The following customs duties shall be applied in the Republic of Armenia by the nature of operation:
(a) export duties are paid for goods exported out of the Customs territory of the Republic of Armenia;
(b) import duties are paid for goods imported into the Customs territory of the Republic of Armenia;
(c) seasonal duties are paid within certain periods of the year for exporting certain goods out of the Customs territory of the Republic of Armenia or importing thereof into the territory of the Republic of Armenia.
