Everything you need to know when importing a car from a non-member country EAEU
Everything you need to know for an individual - an importer of a car who plans to import a vehicle from a country that is not a member of the EAEU. The State Revenue Committee, as promised, not only tells, but also shows.
Recall, when joining the EAEU, Armenia received a transition period for customs duties, including for cars. From 2015 to 2020, the customs duty on cars in Armenia remained at the level of 10%, regardless of the age and volume of the engine. Starting next year, Armenia will switch to the duties of the EAEU.
In particular, according to the State Customs Committee, starting from 2020, when importing cars from third countries, the customs duty and taxes will be calculated at a single customs rate as the sum of the customs duty and VAT without crushing them.
The calculation will be made based on the year of manufacture of the car, engine size and cost of the car. But regardless of the common customs rate, the Eurasian legislator did not refuse from environmental payments for the import of cars, which will be calculated on the basis of the Tax Code of the Republic of Armenia.
Under new conditions, when importing new cars (production up to 3 years), the amount of customs clearance will be calculated at the ad valorem (value) rate, but no less than the amount per cubic cm of the engine and the established rate. So, if the cost of the car does not exceed 8500 euros, for example - 7800 euros, and a flat rate is set for the car in the amount of 54% of the cost, then the single rate will be calculated according to the following formula - Single rate (EU) = 7800euro x 54% = 4212euro Again, as the QGD emphasizes, the single rate should not be less 2.5 euros per cubic cm of motor. In this case, if the engine capacity is 2500 cc, the calculation will be done according to the scheme - 2500 cm3 x 2.5euro = 6250 euro. And at a car price of 7800 euros, with an engine of 1600 cc, customs clearance will cost as follows - EU = 7800euro x 54% = 4212 euros, but not less than 1600 cm3 x 2.5euro = 4000 euros and the amount of 4212 euros will be presented for payment. At the same time, as the legislator points out, the cost of a car is declared in the passenger customs declaration. If there is no justification for the cost of the machine in the submitted documents, the price of the goods will be established by the customs authority within the framework of the EAEU TC.
And if you try to bring a car older than three years old, a single rate will be calculated as follows - as the product of a specific rate and engine capacity. For example, when importing a car over 5 years old with a 1600 cc engine, the flat rate will be calculated as follows: EU = 1600 cm3 x 3.5euro = 5 600 euro. Plus, it will be necessary to pay an environmental tax, depending on the year of manufacture of the car (you will have to pay more for an older car).