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business overview : corporate taxation : individual taxation : VAT : excise tax : property tax : land tax : withholding tax
EXCISE TAX
Scope
Legal
persons and individuals producing or importing into the RA the excisable
goods must pay excise tax. The quantity (volume) of excisable goods shall
be considered as a taxable base.
The following categories are exempt from excise tax:
- goods imported into and further exported from the RA;
- goods
which are imported by citizens in amounts that do not exceed the limits
specified by the law on excise tax, etc.
Rates
The
excise tax rates are as follows:
| Article | Quantity (volume) | Excise tax rates (AMD) | |
| 2203 | beer | 1 litre | 70 |
| 2204 | grape wine | 1 litre | 100 |
| 220410 | sparkiling wines | 1 litre | 180 |
| champagne | 1 litre | 300 | |
| 2205 | vermouth and other grape wines, containing plant and aromatic extracts | 1 litre | 500 |
| 2206 | other beverages (apple cider, pear cider, etc) | 1 litre | 180 |
| 2207 | ethyl alcohol | 1 litre (100%) | 600 |
| 2208 | spirits | 1 litre | 1,500 |
| 220820 | cognac | 1 litre | 1,200 |
| 220860,220870 | vodka, liqueurs | 1 litre | 300 |
| 2403 | tobacco substitutes | 1 kilogram | 1,500 |
| 2709 | crude oil and oil products | 1 ton | 27,000 |
| 2710 00 690 | diesel fuel | 1 ton`11,500 | 2711 |
| 2711 | oil-gas and other carbohydrate gases (except for natural gas) | 1 ton | 1,000 |
Excise Stapms
The amount paid for excise stamps is considered to be an advance payment of the excise tax.
Payments
Payments
of the excise tax for goods imported to the RA is made during 10 days
after import. Taxpayers producing excisable goods in the RA shall pay
monthly excise tax before 15th of the month following the reporting one
and submit the tax return to the corresponding Tax Inspectorate.
Taxpayers exporting excisable goods produced in the RA from the excisable
raw materials purchased in or imported into the RA are reimbursed the
amount of excise tax paid for the raw materials.