The following goods shall be subject to excise tax: beer, grape and other wines, grape marc, spirit, spirit drinks, manufactured tobacco substitutes, cigars, cigarillos and cigarettes containing tobacco or substitutes thereof, petrol, crude oil, mineral oils, diesel fuel, oil gases, and other gas-like hydrocarbons (except for natural gas).
In the Republic of Armenia, the excise tax shall be paid by legal persons (including the representations and branches of foreign legal persons registered in the Republic of Armenia in a defined manner) and natural persons importing or manufacturing (including bottling or other types of packaging) the aforementioned goods.
Under the contracts concluded with persons having received state registration in a defined manner in the Republic of Armenia, the liability for calculating and paying the excise tax for the excisable goods manufactured (produced, bottled) within the territory of the Republic from raw materials (including bottling or packaging in other types of containers) provided by them shall be borne by such persons (contractors).
Under the contracts concluded with persons not having received state registration in a defined manner in the Republic of Armenia, the liability for calculating and paying the excise tax for the excisable goods manufactured (produced, bottled) within the territory of the Republic of Armenia from raw materials (including bottling or packaging in other types of containers) provided by them shall be borne by persons manufacturing (producing, bottling) such products.
In case the right to dispose of the goods delivered to the pledgee as a pledge devolves upon the pledgee, in the manner prescribed by the legislation, the pledger shall bear the liability for paying the excise tax if the pledger is deemed as a taxpayer in accordance with theLaw.
