ArmInfo.Temporary import of vehicles registered in a non-EAEU member state to the customs territory of the Eurasian Economic Union (EAEU), in this case the Republic of Armenia, by foreign individuals, as well as individuals of the EAEU member states, for personal use is permitted for a period of no more than 1 year. There is currently no other legal regulation establishing other terms for the temporary import of vehicles, the press service of the State Revenue Committee (SRC) of Armenia reports.
According to the source, the legislation distinguishes between individuals importing vehicles for personal use not by whether they have citizenship of the Republic of Armenia or a foreign state, but by whether they are <persons of the Union> or <foreign persons>. If an individual has a permanent place of residence in the customs territory of the Union, in this case in Armenia, then he is considered a <person of the Union>. Otherwise, that is, in the absence of a permanent place of residence in the EAEU, including in the Republic of Armenia, regardless of whether the person has RA citizenship, he or she is considered a <foreign person>.
It is noted that <a person of the Union> must always ensure the fulfillment of the obligation to pay customs duties and taxes arising in connection with a temporarily imported vehicle. And for <foreign persons> there is no such requirement for the import of the first vehicle. However, for the latter, this obligation will arise upon temporary import of the second and each subsequent vehicle without re-export of this vehicle. A similar obligation will be imposed on <a foreign person> if he arrives in the Republic of Armenia for the purpose of permanent residence.
The obligation to pay customs duties and taxes for vehicles imported into the Republic of Armenia for personal use is secured by monetary funds. At the same time, the amount of security for the fulfillment of established payment obligations is regulated by paragraph 6 of Article 271 of the Customs Code of the EAEU.
<The Committee's research shows that there are cases when a vehicle registered in a foreign country, initially imported by a foreign person, is transferred to other persons (including citizens with permanent residence in the Republic of Armenia) for use, and the foreign person who imported it leaves the country, thereby bypassing the requirement to ensure payment.
The State Revenue Committee calls on citizens to refrain from such behavior, since from the moment of crossing the border of the Republic of Armenia, such a vehicle is under customs control and must be in the actual possession and use of the declarant (importer) in the Republic of Armenia. That is, it cannot be transferred to another person, except for cases stipulated by law.
Article 308, Part 2, of the Law of the Republic of Armenia <On Customs Regulation> establishes liability: the transfer by individuals of personal vehicles under customs control without the written permission of the customs authority entails the imposition of a fine in the amount of twenty percent of the customs value of these vehicles>, - the Tax and Customs Committee reported.
