Armenia rewrites its excise rate table and taxes nicotine products from 2027
- Jurisdiction
- Armenia
- Tax
- Excise
- Change type
- Rate change
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 14 July 2026
- Effective
- 1 February 2027
- Authority
- ARLIS - Armenian Legal Information System (arlis.am)
- Systems
- Tax engine, ERP, Customs
- Verified
- Fetched from official source ยท high confidence
Importers and producers of tobacco, heated-tobacco and nicotine-delivery products under HS codes 2404 11 000, 2404 12 000 0, 2404 19 000 and 2404 91 000 in Armenia.
Load the 1 February 2027 Armenian excise rate table into the tax engine and add HS 2404 11/12/19/91 nicotine and heated-tobacco products to excisable-goods master data before 1 January 2027.
Tax engineERPCustoms
Law HO-295-N of 3 July 2026 amending the RA Tax Code rewrites the excise-tax rate table in Article 88 with rates applying from 1 February 2027, 1 January 2028 and 1 January 2029, and extends the definition of tobacco products in Article 87(1)(5) to goods under HS codes 2404 11 000, 2404 12 000 0, 2404 19 000 (tobacco, reconstituted tobacco or nicotine products intended for inhalation without combustion) and 2404 91 000 (nicotine-containing products intended to deliver nicotine to the human body). Rates for those categories from 1 February 2027: AMD 5,200 per 1,000 items for 2404 11 000; AMD 150 per millilitre for 2404 12 000 0 and 2404 19 000; AMD 2,800 per kg for 2404 91 000. Article 88(6) is repealed, the figure 135000 in Article 88(7) is replaced by 167400, and Article 101(1) of the Code is repealed. The Law was adopted by the National Assembly on 3 July 2026, signed by the President on 13 July 2026 and officially published on 14 July 2026. It enters into force on 1 February 2027, except Article 3, which enters into force on 1 January 2027.
What changed in detail
Law HO-295-N of 3 July 2026, amending the RA Tax Code, rewrites the excise-tax rate table in Article 88 with rates applying from 1 February 2027, 1 January 2028 and 1 January 2029, and extends the definition of tobacco products in Article 87(1)(5) to goods under HS codes 2404 11 000, 2404 12 000 0, 2404 19 000 (tobacco, reconstituted tobacco or nicotine products intended for inhalation without combustion) and 2404 91 000 (nicotine-containing products intended to deliver nicotine to the human body).
From 1 February 2027, the rates for those categories are AMD 5,200 per 1,000 items for HS 2404 11 000, AMD 150 per millilitre for HS 2404 12 000 0 and 2404 19 000, and AMD 2,800 per kilogram for HS 2404 91 000. Article 88(6) is repealed, the figure 135,000 in Article 88(7) is replaced by 167,400, and Article 101(1) of the Code is repealed. The Law enters into force on 1 February 2027, except Article 3, which enters into force on 1 January 2027.
What it means
The new HS-code categories capture heated-tobacco and nicotine-pouch products that older excise definitions in Armenia did not clearly reach, so importers of those product lines move from an ambiguous position to a defined per-unit or per-millilitre rate with a hard start date. Because Article 3 commences a month before the rest of the Law, anything that depends on it needs to be ready on 1 January 2027 even though the headline rate table does not bite until 1 February.
Proof
ีีธึีตีถ ึ
ึีฅีถึีถ ีธึีชีซ ีดีฅีป ีง ีดีฟีถีธึีด 2027 ีฉีพีกีฏีกีถีซ ึีฅีฟึีพีกึีซ 1-ีซึ, ีขีกึีกีผีธึีฉีตีกีดีข ีฝีธึีตีถ ึ
ึีฅีถึีซ 3-ึีค ีฐีธีคีพีกีฎีซ, ีธึีถ ีธึีชีซ ีดีฅีป ีง ีดีฟีถีธึีด 2027 ีฉีพีกีฏีกีถีซ ีฐีธึีถีพีกึีซ 1-ีซึ:This Law enters into force from 1 February 2027, except Article 3 of this Law, which enters into force from 1 January 2027.
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Sources
- ีี ีีิตีีิธ ีี ีิฑีิฟิฑี ิปี ีีิตีีิณีีีีี ีีีีิฝีีินี ีีีีิตี ิฟิฑีิฑีิติผีี ีิฑีิปี (ีี-295-ี)
- ีี ีิฑีีิฑีิตีิป ีีีีีีีิธ N 708-ิฑ โ ีี-295-ี ีีิตีีิป ิฟิปีิฑีิฟีีีี ิฑีิฑีีีีี ีิปีีีิฑีีีีิธ ีิฑีีิฑีิติผีี ีิฑีิปี