CUSTOMS DUTIES: AFGHANISTAN TO ARMENIA

Overview of Customs Duties from Afghanistan to Armenia

Trade between Afghanistan and Armenia is subject to Armenia's customs regulations as a member of the Eurasian Economic Union (EAEU) since 2015. Armenia harmonized its customs tariffs with EAEU standards, which are based on Russia's tariff rates and World Trade Organization commitments. Exporters from Afghanistan must comply with Armenia's import regulations, documentation requirements, and tariff classifications under the Harmonized System (HS).

The customs environment in Armenia has evolved significantly since EAEU accession. Prior to 2015, tariffs were applied at zero or 10 percent rates. Following harmonization with EAEU standards, the average applied tariff has increased to over 10 percent, with particularly notable increases on agricultural products. Non-ad valorem tariffs have also expanded substantially.

General Duty Rates

Tariff rates for imports into Armenia are classified according to the Harmonized System (HS) codes. The following table provides guidance on common product categories:

Product Category	Duty Rate	Notes
Agricultural Products	Varies by HS code	Tariffs have increased dramatically relative to non-agricultural products; contact experts for specific rates
Non-Agricultural Products	Varies by HS code	Average applied tariff exceeds 10 percent; specific rates depend on HS classification
General Imports	Over 10% average	Rates vary significantly by product; use Customs Info Database for precise calculations
Temporary Imports	No duties	Temporary imports and government-credited imports are duty-free
Alcohol & Tobacco	Varies by HS code	Subject to excise taxes in addition to tariffs; collected at point of entry
Petroleum Products	Varies by HS code	Subject to excise taxes in addition to tariffs; collected at point of entry

Important Note: For precise duty rates applicable to your specific products, consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required), or contact customs specialists familiar with current EAEU tariff schedules.

Required Documents

• Valid commercial invoice from the exporting country (Afghanistan)
• Customs declaration form completed accurately with all required information
• Bill of lading or air waybill documenting shipment
• Packing list detailing contents and quantities
• Certificate of origin (if applicable under trade agreements)
• Product specifications and technical documentation as required by HS classification
• Import license or permit (if required for restricted goods)
• Labeling and marking documentation complying with Armenian standards
• Health or safety certificates (for food, pharmaceuticals, or other regulated products)

Important Regulations

Valuation Methods: Armenia applies transaction value methodology for customs valuation. Importers should submit valid invoices reflecting actual transaction values. Reference pricing may be applied if transaction value documentation is insufficient. Underpricing to avoid tariffs, VAT, or excise taxes is monitored by customs authorities.

Value Added Tax: VAT is calculated and collected by customs authorities at the point of entry at a standard rate of 20 percent. As of January 1, 2022, digital services supplied by non-resident businesses are also subject to 20 percent VAT.

Excise Taxes: Customs authorities collect excise taxes on alcohol, tobacco, and certain petroleum products at the point of entry in addition to standard tariffs.

Harmonized System Classification: All goods must be classified according to the Harmonized System (HS). Proper classification is essential for determining applicable tariff rates and any temporary exemptions that may apply.

Trade Agreements and Special Provisions

Armenia is a member of the Eurasian Economic Union (EAEU), which includes Russia, Belarus, Kazakhstan, and Kyrgyzstan. The Eurasian Economic Commission (EEC) manages tariff harmonization among member states. Armenia negotiated temporary customs tariff exemptions for certain goods upon EAEU accession, with phase-out periods specified in Annex 4 of the accession treaty.

Afghanistan is not currently a member of the EAEU, so exports from Afghanistan to Armenia are subject to the common external tariff rates. No preferential trade agreements currently provide duty reductions for Afghan exports to Armenia.

For current information on temporary exemptions, tariff modifications, or trade policy updates, contact Armenia's State Revenue Committee or consult with customs brokers specializing in EAEU trade.