RA State Revenue Committee on procedure of temporary import of  personal vehicles

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.