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The Eurasian Economic Union is an international organization for regional economic integration which has international legal personality.

The EAEU provides for free movement of goods, services, capital and labour, as well as pursues coordinated or single policy in different sectoral spheres. It carries out a single policy in the sphere of customs relations regulation as well.

Within the framework of the single policy of the member states, an internal market of goods operates; common customs tariff of the Eurasian Economic Union and other unified means for the regulation of foreign trade of goods with third parties are applied; single customs regulation is carried out, free movement of goods through the territories of the member states is implemented without customs declaration and state control (transport, sanitary, veterinary-sanitary, quarantine phytosanitary) except for the "Customs Transit" customs procedure which is applied in the mutual trade with the RA and other EAEU member states because of the absence of a common border.

The EAEU customs relations are mainly regulated by the following legal acts: the Treaty on the Eurasian Economic Union of May 29, 2014; Treaty on Armenia's accession to the Treaty on the Eurasian Economic Union of May 29, 2014; Customs Code of the Customs Union; the RA Law on Customs Regulation, the Agreement on the Procedure of Implementing Customs Operations in Terms of Transportation and Release of Goods for Personal Use by Physical Entities by Customs Border of the Customs Union, the Agreement on the Issues of Customs Procedures of Free (Special, Specific) Economic Zones in the Customs Territory of the Customs Union and  the Free Customs Zone, the  Agreement on Free Warehouses and Free Warehousing Customs Procedures, the Treaty on the Procedure of the Movement of Cash and/or Cash Instruments by Physical Entities by Customs Border of the Customs Union, the Decision No 865 – N of July 30, 2015, on Defining the Form of Notification on the Implementation of Indirect Tax Payment Liability and on Submitting Import Tax Declaration and Evident Commercial Quantities of Imported Goods to the Republic of Armenia by the Physical Entities who are not Private Entrepreneurs as Prescribed by the Law of the Republic of Armenia and On Revocation of the Decision No. 502-N of the Government of the Republic of Armenia of March 20, 2003.