Pursuant to Government Decree 865 -N of 2015 goods imported into the Republic of Armenia by individuals who are not individual entrepreneurs, the amount of which exceeds the norms established by the legislation of the Republic of Armenia, shall be considered as obviously commercial.

Provisions of the said Decree shall not apply to goods imported into the Republic of Armenia by natural persons of the Member States of the Eurasian Economic Union by international mail or courier, if only the total weight and value of the goods does not exceed 30 kilograms and 200 thousand AMD.

According to clause 4 of Article 249 of the RA Law on Customs Regulations, for goods imported into the territory of the Republic of Armenia by natural persons by international mail or courier, from states that are not members of the Union, single customs duties (except for customs fees) shall be paid at the following single rates

1) 0 percent if the total weight of goods moved in one month does not exceed 30 kilograms and their customs value does not exceed 200 thousand drams;

2) 22,5 percent if the total weight of goods imported within one month to the Republic of Armenia does not exceed 30 kilograms and their customs value does not exceed 200 thousand drams, but not more than the Republic of Armenia dram equivalent of 1000 Euros

3) 30 percent, but not less than the amount specified in the relevant international treaty of the Union, for each kilogram exceeding 30 kilograms, if the total weight of goods imported into the Republic of Armenia within a month does not exceed 30 kilograms, or if their customs value exceeds the amount in drams of the Republic of Armenia equivalent to 1000 Euros.

As for the cars, in accordance with the above mentioned Agreement, when importing a car and other motor vehicles from the EEU countries with the exception of vehicles designed for transportation of people (including minibuses designed for cargo and passenger transportation) and racing cars at the border indirect tax is not levied and “customs clearance” is not carried out.