From January 1, 2020, there will be no procedural changes for those who prefer cars, motorcycles and bicycles exclusively with an electric motor, the State Revenue Committee informs.
When importing to the customs territory of the Union from a non-member state of the Eurasian Economic Union, the customs duties to be paid by individuals and legal entities will be calculated at the rate determined for the value or customs value in accordance with the EEC Council dated 16.07.2012. according to the rate established by the N54 decision (according to the relevant codes of the State Tax Administration), and the value added tax according to the Tax Code of the Republic of Armenia.
Only the rate set for an exclusively electric motor vehicle will be changed. instead of the current 10%, it will be 15%. And in the case of motorcycles and bicycles, the 14% customs duty will be maintained.
We remind you that until January 1, 2022, the import and disposal of exclusively electric cars, motorcycles and bicycles are exempted from VAT according to the Tax Code of the Republic of Armenia.
As at present, from 2020, an environmental tax will also continue to be levied exclusively for cars with an electric motor. There is no environmental tax for motorcycles and bicycles.
By the way, the value of the car, motorcycle and bicycle imported exclusively for the personal use of individuals is declared in the passenger customs declaration in accordance with Article 267 of the EAEU Customs Code. And in the case of legal entities, the customs value is declared in the goods declaration according to Chapter 5 of the EAEU Customs Code. If the value is not substantiated in the submitted documents, the value of the goods or the customs value will be determined by the customs authority.
It is important to know that if you import these vehicles in 2019 and register a “passenger customs declaration” or “goods declaration” before and including December 31, rather than a “transit declaration”, customs clearance will be carried out at the rates applicable in 2019. The “Transport declaration” is filled out to transfer the means of transport from the border checkpoint to the internal customs authority, that is, the customs authority where the customs formalities, during which the “goods” and “passenger customs declarations” will be filled out, will actually be carried out. Customs fees will be calculated based on them. Therefore, if you import on, for example, December 30, have a “transit declaration” but register a “passenger customs declaration” or “goods declaration” from January 1, 2020, the new rates will apply.
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Interview between Time.News Editor and Transportation Policy Expert
Time.News Editor: Welcome to Time.News, where we explore the latest developments in policies that shape our world. Today, we have with us Dr. Elena Markov, a renowned expert in transportation policy and environmental regulations. Dr. Markov, thank you for joining us!
Dr. Elena Markov: Thank you for having me! It’s a pleasure to be here.
Editor: Let’s dive right in. There are some significant changes regarding the import of electric vehicles in Armenia starting January 1, 2020. Can you break down these updates for us?
Dr. Markov: Absolutely. The most notable change is that there will be no procedural alterations for importing electric cars, motorcycles, and bicycles. This means that individuals and businesses will continue to follow the same procedures that have been in place. However, while electric vehicles will see a change in customs duties, it’s important to note that motorcycles and bicycles will maintain their current duty rates.
Editor: Yes, I noticed that. The customs duty for electric cars is increasing from 10% to 15%. What prompted this decision, in your opinion?
Dr. Markov: It appears the government is seeking a balance between promoting electric mobility and generating revenue. While the rate for electric cars is going up, it’s still a relatively small price to pay for the environmental benefits these vehicles offer. It might also reflect a long-term strategy to enhance local production or electric vehicle infrastructure.
Editor: That makes sense. What about VAT exemptions? I understand they will remain in effect until January 1, 2022, for electric vehicles. How does this incentivize consumers?
Dr. Markov: The VAT exemption is a significant incentive, eliminating a substantial cost for consumers purchasing electric vehicles. This aligns with global trends where governments encourage the transition to more sustainable transport options. In essence, by removing this tax, they’re making it easier for consumers to choose eco-friendly vehicles.
Editor: Regarding motorcycles and bicycles, they will not be subject to environmental tax. Why do you think there’s a distinction made here between different types of electric vehicles?
Dr. Markov: This distinction likely arises from the expected environmental impact of different vehicle types. Cars usually have a larger carbon footprint than motorcycles and bicycles, even when electric. By removing taxes on motorcycles and bicycles, the government is promoting clean transportation options that also have lower space and resource requirements.
Editor: That’s a very interesting point. For individuals importing these vehicles, can you clarify the declaration process?
Dr. Markov: Certainly! For individual consumers, the import value is declared using a passenger customs declaration, while businesses must use a goods declaration. This ensures transparency and compliance with customs regulations. It’s crucial that the declared value is substantiated to avoid any complications, as the customs authority can assess and determine values if proper documentation is lacking.
Editor: With all these changes, what potential impacts do you foresee for the Armenian transportation landscape?
Dr. Markov: I believe we’ll see a gradual shift toward electric mobility. As costs decrease and infrastructure improves, more people will likely opt for electric vehicles. This could also stimulate local markets for electric vehicle components and services. Additionally, the decrease in environmental taxes will encourage a more eco-friendly culture.
Editor: Exciting times ahead, then! Thank you, Dr. Markov, for your insights on this pivotal issue in transportation policy. We appreciate your expertise!
Dr. Markov: Thank you for having me! I’m looking forward to seeing how these developments unfold.
Editor: And to our readers, stay tuned to Time.News for updates as we follow the evolving landscape of electric vehicles in Armenia and beyond.