For Armenian manufacturers and trading firms, expanding into international export markets is the most promising path for business growth. However, the export clearance process differs significantly depending on whether your goods are shipped to an EAEU member state (Russia, Belarus, Kazakhstan, Kyrgyzstan) or third countries (European Union, USA, UAE, Iran, etc.).
In this article, we cover the essential steps of exporting from Armenia and outline the minimum document checklist needed for seamless border clearance.
1. Exporting to EAEU Member States (Simplified Process)
Since Armenia is a member of the Eurasian Economic Union, the principle of free movement of goods applies across EAEU territories. This means that when exporting to Russia or other EAEU countries, no Cargo Customs Declaration (GTD) is required.
Minimum Document Package:
- Commercial Contract: The official mutual agreement signed with the buyer.
- Commercial Invoice: Issued electronically (via the e-invoicing framework) noting a 0% VAT rate.
- Transport Document (CMR): The international road consignment note validating the physical movement of the freight.
- Statistical Statement: A crucial legal requirement. After shipping the goods, the exporter must file a "Statistical Form for Accounting of Goods Movement" to the customs authorities before the 10th day of the following month.
2. Exporting to Third Countries (Full Customs Clearance)
If your buyer operates outside the EAEU perimeter (e.g., EU or Asia), the cargo must pass through standard customs clearance under the "Export" (Export 10) customs procedure.
Minimum Document Package:
- Cargo Customs Declaration (GTD): Completed and submitted by a licensed customs broker.
- Commercial Contract and Invoice: International layout invoices structured in English or Russian.
- Logistics Documentation: CMR for road transport, Bill of Lading (B/L) for ocean containers, or an Air Waybill (AWB) for air freight shipments.
- Certificate of Origin: While not mandatory to clear Armenian export customs, it is critically vital for your international buyer. Issued by the Chamber of Commerce and Industry of Armenia (e.g., CT-1 or Form A), it verifies that the product is made in Armenia, enabling the buyer to benefit from duty-free entry or preferential tariff structures in their home country.
3. Fiscal Benefits: Applying 0% Export VAT
Regardless of the export destination, the Tax Code of Armenia establishes a 0% VAT rate on exported tangible goods.
- For EAEU Shipments: To validate the zero-rated VAT status, you must obtain an official "Statement on Import of Goods and Payment of Indirect Taxes" (Заявление о ввозе товаров) stamped by the buyer’s local tax office.
- For Third Countries: The 0% VAT is justified by submitting the processed Cargo Customs Declaration (GTD), confirming that the freight physically exited the state borders.
