Upcoming Customs Regulations in 2025 in Armenia: What Businesses Should Prepare For․ Key Changes in 2025
Starting from January 1, 2025, a new system for tracking tax obligations has been introduced, streamlining and organizing the process of accounting for tax liabilities and debit amounts. These changes will impact VAT reimbursements, the classification of tax-related funds, and the registration process for various goods, requiring businesses to adapt accordingly.
Key Changes in 2025
1. New System for VAT and Excise Tax Reimbursements
Under the new regulations, VAT and excise tax reimbursements will be classified into two categories: risk-free and risky. Non-risky debit amounts will be automatically credited to the taxpayer’s unified account without the need for a separate application. If an amount is deemed risky based on government-set criteria, the taxpayer must apply for review before funds can be transferred.
Additionally, the VAT deduction process for goods imported from the Eurasian Economic Union (EAEU) has been updated. VAT deductions can now be made in the month of import, provided that the import declaration is submitted and VAT is paid within the same period. If these conditions are not met, the deduction will be deferred to the following month, contingent on VAT payment and declaration submission by the 20th of that month.
2. Mandatory Digital Stamping for New Product Categories
From March 1, 2025, digital marking will be required for additional product groups, including:
Carbonated and non-carbonated beverages
Non-alcoholic drinks
Pasta
Tea and coffee
Animal and vegetable oils
Chocolate and cocoa-based food products
Canned goods
Beer and beer-based beverages
To comply, manufacturers and importers must register electronically with the national operator, E-mark, to gain access to the system.
3. Changes in EU Import Procedures
Effective April 1, 2025, the European Union will implement the "Import Control System 2" (ICS2), requiring rail and road transport operators to provide pre-arrival data for goods entering or transiting through EU member states. Businesses unprepared for this transition must apply for a "Deployment Window" before March 1, 2025, through their respective National Service Desk where their Economic Operators Registration and Identification (EORI) number is registered.
4. New Rules for Temporary Importation of Personal Vehicles
Foreign individuals, including those from EAEU countries, will be allowed to temporarily import personal vehicles into Armenia for a maximum of one year. No additional regulations on varying durations are currently in place.
5. Implementation of the Electronic Notification System
Starting January 31, 2025, customs offices in Gyumri, Vanadzor, and Sisian will adopt an electronic notification system, eliminating the need for physical visits. Upon submission of a customs declaration, an automated notification will be sent to the customs officer, who will then process the required customs operations remotely.
Additionally, beginning January 27, 2025, vehicles transporting specific goods to or through Russia and Belarus must be equipped with navigation seals. These goods include alcoholic beverages, tobacco products, knitwear, footwear, telecommunications equipment, and hazardous materials classified under Belarusian regulations.
6. Tax System Declaration Deadlines
Businesses wishing to operate under special taxation systems in 2025 must submit their application by February 20, 2025, exclusively through the electronic tax reporting system. Newly established entities must file their declaration within 20 days of state registration.
Conclusion
The customs and taxation changes in 2025 present both challenges and opportunities for businesses. By staying informed and adapting to the new systems, companies can ensure compliance and improve efficiency. The transition to digital processes, streamlined tax reimbursements, and enhanced customs security measures aim to facilitate smoother trade operations and financial planning. Businesses should proactively update their systems and procedures to align with these changes to avoid potential disruptions.
