In case of exceeding the permissible amount of duty-free imported goods and items, it is necessary to pay customs duty and, possibly, other taxes. As a rule, 10% of customs duty and 20% of VAT are applied upon import. Fees must be paid before the release of goods, except when goods are brought from the countries of the Eurasian Economic Union (EAEU). In this case, payments may be carried forward.

Goods received by mail or courier service are not taxed if their customs value does not exceed AMD 200,000, or if their weight does not exceed 30 kg. If the customs value exceeds 200 000 AMD, but is less than 1000 EUR, the duty will be 22.5%. In case of excess of customs value and allowable weight, the duty will be 30%. These tariffs do not apply to goods brought in from the EAEU countries.

Cash declaration is subject to cash more than the amount of 10,000 US dollars (or the equivalent in another currency), if the currency is exported outside the EAEU countries. Traveler’s checks also fall into this category.