YEREVAN, DECEMBER 10, NOYAN TAPAN. The newly-created custom house, which is specialized in customs registration of goods liable to excise tax, has transferred customs payments of over 3 billion drams (about 10 million USD) to the state budget. The head of the custom house Mihran Hakobian said at the December 8 press conference that the custom house was opened about a month ago and services more than 150 economic entities engaged in foreign economic actvity. These entities have already carried out nearly 600 export and import deals. According to M. Hakobian, the custom house implements customs registration of excise stamps and all goods liable to excise tax, including diesel fuel, liquid petroleum gas, gasoline, cigarettes, and alcoholic drinks. In case of the import of fuel and cigarettes, a fixed payment, which includes an excise tax, value added tax (VAT) and customs duty, is collected. M. Hakobian said that the fixed payment for gasoline is 112 thousand drams for a ton, that for diesel fuel - 32,500 drams. As regards cigarettes, in particular, fixed payments for imported cigars, cigarellas and cigarettes - natural and juridical persons engaged in their import, pay taxes in case when the number of cigarettes and cigarellas exceeds 400, while the number of cigars exceeds 10. The head of the customs house stated that some goods liable to excise tax, particularly wines, spirits (except for spirits imported in containers with a capacity of over 5 liters), alcoholic drinks and cigarettes are subject to mandatory marking with excise stamps.

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