In order to create conditions that exclude the use of various schemes of evasion of customs and tax payments, the approval of the legality of their treatment when moving goods from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union the agreement “on the mechanism of traceability of goods imports into the customs territory of Eurasian Economic Union” was signed, within which the Government of the Republic of Armenia , that from July 1, 2022, goods included in the list approved by Eurasian economic Commission and not placed under the customs procedure “release for domestic consumption”, seized otherwise became state property (income) or confiscated by court decision goods subject to collection for payment of customs duties, taxes, special, anti-dumping duties, taxes are subject to traceability, due to the payment of countervailing duties or taken into custody by the customs authorities in accordance with Chapter 51 of the Customs Code of the Eurasian Economic Union and persons with authority in respect of these goods, they were not required within the time limits established.
In terms of transportations for the sale or gratuitous provision of these goods, settlement documents must be issued in accordance with Articles 55 and 56 of the Tax Code of the Republic of Armenia, including in the issued settlement documents also information that must be filled in in the settlement documents in terms of goods subject to traceability.