Armenia proposes joining EU tax and customs programs

Armenia’s government is considering a draft to join Fiscalis, an EU tax cooperation program, and Customs, a customs cooperation program. The proposal comes while Armenia remains a member of the Eurasian Economic Union (EAEU), whose treaty rules prompted questions from the prime minister’s legal department.

Azatutyun said the draft is on the Cabinet agenda. It proposes operating fees for participation, but the Cabinet has not yet approved the proposal.

What participation would involve

Armenia’s State Revenue Committee expects Customs to help it prepare customs legislation and policy, deepen cooperation and strengthen administrative capacity. The programs offer professional cooperation, training and information tools intended to simplify international trade and make customs procedures more transparent and predictable.

The draft’s justification says Fiscalis would help the tax service modernize its administration, use EU information systems and exchange tax data with other countries. It also anticipates stronger efforts against tax fraud, evasion and avoidance.

The European Commission, which implements Fiscalis with the assistance of the Fiscalis Programme Committee comprising delegates from each EU country, lists shared electronic tax systems, expert workshops, working visits and training among its activities. It says countries covered by the European Neighbourhood Policy can participate under relevant agreements and conditions, provided their legislation and administrative methods are sufficiently aligned with the EU’s.

Questions about EAEU rules

The legal department of Prime Minister Nikol Pashinyan’s office asked for further clarification of how the proposal fits with EAEU treaty provisions. It cited rules on the customs union, customs regulation, free trade and the union’s common customs tariff.

The State Revenue Committee responded that participation in Customs does not itself change or depart from Armenia’s EAEU obligations. It said no changes to the customs union’s operation, tariffs or trade regimes are envisaged. The Cabinet is scheduled to consider the draft at its next meeting.