Treaty on the Accession of the Republic of Armenia to the Treaty on the Eurasian Economic Union

str. 2The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, on the one part, and the Republic of Armenia, on the other part, hereinafter referred to as the Parties, reaffirming the friendly relations that bind the Parties and their nations and striving to ensure their prosperity,

determined to give a fresh impetus to the development of closer integration and convergence of the economies of the Parties for the purpose of social progress and improved welfare of their nations, reaffirming their interest in the development of the Eurasian integration process,

guided by the Statement of the Heads of the Republic of Belarus, the Republic of Kazakhstan, the Russian Federation and the Republic of Armenia of October 24, 2013 on the participation of the Republic of Armenia in the Eurasian integration process, bearing in mind that international treaties that served as the basis for formation of the legal framework of the Customs Union and the Common Economic Space became the basis of the Treaty on the Eurasian Economic Union of May 29, 2014, stating the willingness of the Republic of Armenia to fulfil its obligations provided for by the said international treaties, and taking into account the implementation by the Republic of Armenia of all measures required for the accession of the Republic of Armenia to the Customs Union

and the Common Economic Space of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, have agreed as follows:

Article 1

str. 2The Republic of Armenia by this Treaty accedes to the Treaty on the Eurasian Economic Union of May 29, 2014, as well as to all other international treaties concluded in the establishment of the legal framework of the Customs Union and the Common Economic Space and formed part of the law of the Eurasian Economic Union, according to the list provided in Annex 1 to this Treaty, and shall become a member of the Eurasian Economic Union on the date of entry into force of this Treaty. In connection with the accession of the Republic of Armenia, the Treaty on the Eurasian Economic Union of May 29, 2014 and the international treaties listed in Annex 1 to this Treaty shall be amended as specified in Annex 2 to this Treaty. Certain rules of the Treaty on the Eurasian Economic Union of May 29, 2014 and other international treaties listed in Annex 1 to this Treaty shall be applied by the Republic of Armenia in accordance with the terms and transitional provisions of Annex 3 to this Treaty and subject to the agreements on the application of the Common Customs Tariff of the Eurasian Economic Union in respect of the goods listed in Annex 4 to this Treaty. If, prior to the entry into force of this Treaty an international treaty concluded between the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation on issues related to the functioning of the Customs Union and the Common Economic Space, not listed in Annex 1 to this Treaty is signed or entry into force, the Republic of Armenia shall be obliged to

accede to such international treaty on the date of its entry into force under a separate protocol, but not before the date of entry into force of this Treaty.

Article 2

str. 3Starting from the effective date of this Treaty, all acts of the Bodies of the Eurasian Economic Union, as well as decisions of the Supreme Eurasian Economic Council (the Interstate Council of the Eurasian Economic Community (the Supreme Body of the Customs Union)) and decisions of the Eurasian Economic Commission (Commission of the Customs Union), in effect on the date of entry into force of this Treaty, shall apply on the territory of the Republic of Armenia taking into consideration the provisions specified in Annex 3 to this Treaty.

Article 3

str. 3The provisions regarding the settlement of issues related to the membership of the Republic of Armenia in the World Trade Organisation are specified in Annex 3 to this Treaty.

Article 4

str. 3Specific features of the movement of goods and vehicles from and to the customs territory of the Eurasian Economic Union, including the territory of the Republic of Armenia, through any territories non included on the customs territory of the Eurasian Economic Union shall be as specified in Annex 5 to this Treaty.

Article 5

str. 3Any disputes relating to the interpretation and/or application of provisions of this Treaty shall be settled in accordance with Article 112 of the Treaty on the Eurasian Economic Union of May 29, 2014.

Article 6

str. 4This Treaty shall be formed part of the law of the Eurasian Economic Union. This Treaty shall be ratified and shall enter into force on the date of receipt by the depositary through diplomatic channels of the last written notification of the fulfilment by the Parties of the internal legal procedures required for its entry into force, but not earlier than on the day following the date of entry into force of the Treaty on the Eurasian Economic Union of May 29, 2014. This Treaty is executed in the city Minsk on October 10, 2014 in a single copy in the Russian language. The original of this Treaty shall be stored by the Eurasian Economic Commission, which, being the Depositary of this Treaty, shall send each Party a certified copy thereof. | For the Republic | For the Republic | For the Russian |

| of Belarus | of Kazakhstan | Federation |
| | For the Republic | |
| | of Armenia | |

ANN

str. 5EX 1

to the Treaty on the Accession of the Republic of Armenia to the Treaty on the Eurasian Economic Union of May 29, 2014

of International Treaties Concluded in the Establishment of the Legal Framework of the Customs Union and the Common Economic Space Acceded to by the Republic of Armenia

str. 51. Agreement on the Common Rules of Determining the Country of Origin of Goods of January 25, 2008. 2. Agreement on Determining the Customs Value of Goods Moved across the Customs Border of the Customs Union of January 25, 2008 (as amended by the Protocol of April 23, 2012 on Amendments and Additions to the Agreement on Determining the Customs Value of Goods Moved across the Customs Border of the Customs Union of January 25, 2008). 3. Protocol on the Common System of Tariff Preferences of the Customs Union of December 12, 2008. 4. Agreement on Rules for Determining the Origin for Goods from Developing and Least Developed Countries of December 12, 2008. 5. Treaty on the Customs Code of the Customs Union of November 27, 2009 (as amended by the Protocol of April 16 2010, on Amendments and Additions to the Treaty on the Customs Code of the Customs Union of November 27, 2009).

str. 66. Agreement on Mutual Administrative Assistance of Customs Authorities of the Member States of the Customs Union of May 21, 2010. 7. Agreement on the Common Customs Registry of Intellectual Property of the Member States of the Customs Union of May 21, 2010. 8. Agreement on Certain Aspects of Securing the Payment of Customs Duties and Taxes in Respect of Goods Transported under the Customs Procedure of Customs Transit, Specific Features of the Collection of Customs Duties and Taxes, and the Procedure for the Transfer of the Amounts Collected in Respect of Such Goods of May 21, 2010 (as amended by the Protocol of December 19, 2011 on Amendments and Additions to the Treaty on Certain Aspects of Securing the Payment of Customs Duties and Taxes in Respect of Goods Transported under the Customs Procedure of Customs Transit, Specific Features of the Collection of Customs Duties and Taxes, and the Procedure for the Transfer of the Amounts Collected in Respect of Such Goods of May 21, 2010). 9. Agreement on Presentation and Exchange of Preliminary Information on Goods and Vehicles Moved Aross the Customs Border of the Customs Union of May 21, 2010. 10. Agreement on the Requirements for the Exchange of Information between Customs Authorities and Other Public Authorities of the Member States of the Customs Union of May 21, 2010. 11. Agreement on the Terms, Conditions and Procedure for Changing the Time Limits of Payment of Customs Duties of May 21, 2010. 12. Agreement on the Specific Features of Customs Transit of Goods Transported by Rail to the Customs Territory of the Customs Union of May 21, 2010.

str. 713. Agreement on the Procedure for Movement of Goods for Personal Use by Natural Persons across the Customs Border of the Customs Union and Customs Operations Associated with their Release of June 18, 2010 (as amended by the Protocol of October 19, 2011 on Amendments and Additions to the Agreement on the Procedure for Movement of Goods for Personal Use by Natural Persons across the Customs Border of the Customs Union and Customs Operations Associated with their Release of June 18, 2010). 14. Agreement on Free Warehouses and the Customs Procedure of a Free Warehouse of June 18, 2010. 15. Agreement on Exemption from Certain Forms of Customs Control Applied by Customs Authorities of the Member States of the Customs Union of June 18, 2010. 16. Agreement on Specific Features of the Use of Vehicles of International Transportation, Transporting Passengers, as well as Trailers, Semitrailers, Containers and Railway Rolling Stock, Transporting Goods and/or Luggage for Internal Transportations within the Customs Territory of the Customs Union of June 18, 2010. 17. Agreement on the Specific Features of Customs Operations in Respect of Goods Sent by International Mail of June 18, 2010. 18. Agreement on Free (Special) Economic Areas on the Customs Territory of the Customs Union and the Customs Procedure of Free Customs Areas of June 18, 2010. 19. Treaty on the Procedure for Movement of Cash and/or Monetary Instruments by Natural Persons across the Customs Border of the Customs Union of July 5, 2010.

str. 820. Agreement on the Specific Features of Criminal and Administrative Liability for Violations of the Customs Legislation of the Customs Union and the Member States of the Customs Union of July 5, 2010. 21. Agreement on Legal Assistance and Cooperation of Customs Authorities of the Member States of the Customs Union in Criminal and Administrative Cases of July 5, 2010. 22. Agreement on Cooperation in Counteracting Illegal Labour Migration from Third Countries of November 19, 2010. 23. Treaty on the Functioning of the Customs Union within the Multilateral Trading System of May 19, 2011. *

24. Treaty on the Joint Board of Customs Services of the Member States of the Customs Union of June 22, 2011. 25. Agreement on Cooperation and Mutual Assistance in Customs Matters on the Activities of Customs Services of the Member States of the Customs Union within the Eurasian Economic Community of June 22, 2011. 26. Agreement on the Organisation of Information Exchange for the Implementation of Analytical and Controlling Functions by Customs Authorities by the Member States of the Customs Union of October 19, 2011. 27. Treaty on Counteraction to Legalisation (Laundering) of Criminal Proceeds and Terrorist Financing when Moving Cash and/or Monetary Instruments across the Customs Border of the Customs Union of December 19, 2011. 28. Agreement between the Member States of the Customs Union on the Elimination of Technical Barriers in Mutual Trade with the Participating States of the Commonwealth of Independent States that are not Member States of the Customs Union of December 17, 2012.

str. 929. Agreement on the Procedure of Movement of Narcotic Drugs, Psychotropic Substances and their Precursors on the Customs Territory of the Customs Union of October 24, 2013.

* The Treaty on the Functioning of the Customs Union within the Multilateral Trading System of May 19, 2011 applies to relations arising from August 22, 2012. Participation of the Republic of Armenia in this Treaty shall not entail the extension of the obligations of the Republic of Armenia specified in the Protocol on Accession of the Republic of Armenia to the World Trade Organisation on other Member States of the Eurasian Economic Union and the Eurasian Economic Union as a whole, except as provided in paragraph 38 of Annex 3 to the Treaty on the Accession of the Republic of Armenia to the Treaty on the Eurasian Economic Union of May 29, 2014.

ANNEX 2

PROTOCOL

str. 9on Amending the Treaty on the Eurasian Economic Union of May 29, 2014 and the International Treaties Concluded in the Establishment of the Legal Framework of the Customs Union and the Common Economic Space with Regard to the Accession of the Republic of Armenia

- I. Amendments to the Treaty on the Eurasian Economic Union of May 29, 2014
1. In the Protocol on the Procedure for Transfer and Distributing Import Customs Duties (Other Duties, Taxes and Fees Having Equivalent Effect) and their Transfer to the Budgets of the Member States (Annex 5 to the Treaty on the Eurasian Economic Union of May 29, 2014):

paragraph 12 shall be amended to read as follows :

- '12. The distribution ratios of import customs duties for each Member State shall be as follows:

the Republic of Armenia - 1.13 percent;

the Republic of Belarus - 4.65 percent;

the Republic of Kazakhstan - 7.25 percent;

the Russian Federation - 86.97 percent.' in paragraph 40, the words 'the Republic of Belarus' shall be changed to: 'for the Republic of Armenia - Yerevan time; for the Republic of

Belarus';

in paragraph 53, the words 'the State Control Committee of the Republic of Belarus' shall be changed to 'the Control Chamber of the Republic of Armenia, the State Control Committee of the Republic of Belarus'. 2. Annex 2 of the Protocol on Trade in Services, Incorporation, Activities and Investments (Annex 16 to the Treaty on the Eurasian Economic Union of May 29, 2014) shall be supplemented with Section IV to read as follows:

'IV. The Republic of Armenia

str. 12ZR-295 of April 14, 1999, On State Registration of Property Rights, Decision of the Government of the Republic of Armenia No.1441-N of September 29, 2011.' |

3. In the Protocol on Financial Services (Annex 17 to the Treaty on the Eurasian Economic Union of May 29, 2014):

Annex 1 to the said Protocol shall be supplemented with Section IV to read as follows:

'IV. THE REPUBLIC OF ARMENIA

str. 13associated with the conclusion and distribution of insurance contracts on behalf of foreign insurers on the territory of the Republic of Armenia shall be prohibited (with the exception of the sectors listed in paragraph 1 of this list, as well as of reinsurance activities of insurance brokers)

Republic of

Armenia

No.ZR-177-N of

April 9, 2007,

On Insurance

and Insurance

Activities

(Articles 89 and

91)

4. Auxiliary insurance services, including consultancy and actuarial services, risk assessment and claim settlement services

No restrictions

-

-

-';

Annex 2 to the said Protocol shall be supplemented with Section IV to read as follows:

Republic of Armenia

II.

str. 19Changes made to the international treaties concluded in the establishment of the legal framework of the Customs Union and the Common Economic Space

7. In paragraph 1 of Article 2 of the Customs Code of the Customs Union, forming an integral part of the Treaty on the Customs Code of the Customs Union of November 27, 2009, the word 'territory' shall be supplemented with the words 'of the Republic of Armenia'. 8. In Article 4 of the Agreement on the Requirements for the Exchange of Information between Customs Authorities and Other Public Authorities of the Member States of the Customs Union of May 21, 2010, after the second indent the following indent shall be added:

'on behalf of the Republic of Armenia - the Ministry of Finance of the Republic of Armenia;'. 9. In the second indent of paragraph 1 of Article 4 of the Agreement on the Rationales, Conditions and Procedure for Changing the Time Limits of Payment of Customs Duties of May 21, 2010, the words 'in the Republic of Belarus" shall be changed to 'in the Republic of Armenia, in the Republic of Belarus.' 10. In the second indent of Article 1 of the Treaty on Presentation and Exchange of Preliminary Information on Goods and Vehicles Moved Across the Customs Border of the Customs Union of May 21, 2010, the words 'of the Customs Union' shall be followed by 'the Ministry of Finance of the Republic of Armenia.' 11.

str. 20In the Agreement on Certain Aspects of Securing the Payment of Customs Duties and Taxes in Respect of Goods Transported under the Customs Procedure of Customs Transit, Specific Features of the Collection

of Customs Duties and Taxes, and the Procedure for the Transfer of the Amounts Collected in Respect of Such Goods of May 21, 2010: in Article 2:

in the fifth indent, the words 'central customs authorities' shall be supplemented by the words 'the Ministry of Finance of the Republic of Armenia';

in the sixth indent, the words 'state authorities of the Parties' shall be supplemented by the words 'the central state authorities of the Republic of Armenia';

in the fourth indent of Article 9, the words 'recorded in' shall be supplemented with the words 'the Republic of Armenia,';

in Annex 2, the footnote under '*' shall be amended to read as follows:

'* If the customs authority registering the Certificate is the customs authority of the Republic of Armenia, the customs authority of the Republic of Belarus or the customs authority of the Republic of Kazakhstan, the code of the customs authority shall be indicated with account of the following:

for the Republic of Armenia, 051000 followed by the code of the customs authority in accordance with the classifier of customs authorities (05100000);

for the Republic of Belarus, 112 followed by the code of the customs authority in accordance with the classifier of customs authorities (11200000);

for the Republic of Kazakhstan, 398 followed by the code of the customs authority in accordance with the classifier of customs authorities (39800000).' 12. In Article 2 of the Agreement on the Common Customs Registry of Intellectual Property of the Member States of the Customs Union of May 21,

2010, the word 'are:' shall be supplemented with the words 'of the Republic of Armenia, the Ministry of Finance of the Republic of Armenia,'.

str. 2113. In Article 2 of the Agreement on Mutual Administrative Assistance of Customs Authorities of the Member States of the Customs Union of May 21, 2010:

after the first indent of paragraph 1, the following indent shall be added:

'for the Republic of Armenia - the Ministry of Finance of the Republic of Armenia;';

after the first indent of paragraph 2, the following indent shall be added:

'for the Republic of Armenia - the customs offices;'. 14. Article 2 of the Agreement on Exemption from Certain Forms of Customs Control Applied by Customs Authorities of the Member Sates of the Customs Union of June 18, 2010 shall be supplemented with paragraph 5 to read as follows:

'5) The Head of the Administration of the President of the Republic of Armenia, the Chairman of the Constitutional Court of the Republic of Armenia, the Chairman of the Court of Cassation of the Republic of Armenia, the Prosecutor General of the Republic of Armenia, the Chairman of the Central Bank of the Republic of Armenia, and the Head of the Security Service of the President of the Republic of Armenia, if crossing the customs border in connection with the performance of official duties.' 15. In the Agreement on Free (Special) Economic Areas on the Customs Territory of the Customs Union and the Customs Procedure of Free Customs Areas of June 18, 2010,

the fifth indent of paragraph 2 of Article 10 shall be amended to read as follows:

'The status of goods manufactured (obtained) with use of foreign goods placed under the customs procedure of a free customs area by residents registered in the Republic of Belarus, the

str. 22Republic of Kazakhstan and the Russian Federation before January 1, 2012 and in the Republic of Armenia before December 1, 2016 shall be determined in accordance with Article 19 of this Agreement till January 1, 2017 subject to the provisions of paragraphs 3 and 4 of this Article. ';

in Article 23 of the Agreement:

in paragraph 1, the words 'created in' shall be supplemented with the words 'the Republic of Armenia';

in paragraph 2, the words 'for customs purposes had' shall be supplemented with the words 'the status of domestic goods in the Republic of Armenia';

in the second indent of paragraph 3, the words 'with their origin from a member state of the Customs Union confirmed" shall be supplemented with the words 'by a certificate of origin of good in the form of ST-1 for the Republic of Armenia,'. 16.

str. 23In the Agreement on Free Warehouses and the Customs Procedure of a Free Warehouse of June 18, 2010:

the fifth indent of paragraph 2 of Article 8 shall be amended to read as follows:

'The status of goods manufactured (obtained) with use of foreign goods placed under the customs procedure of a free warehouse at a warehouse owned by a person included in the registry of owners of free warehouses in the Republic of Belarus, the Republic of Kazakhstan and the

Russian Federation before January 1, 2012 and in the Republic of Armenia before December 1, 2016, if such goods are not exported outside the customs territory of the Customs Union, shall be determined before January 1, 2017 in accordance with Article 16 of this Agreement taking into account the provisions in paragraphs 3 and 4 in this Article. '; in Article 19:

in paragraph 1, the words 'at free warehouses established in' shall be supplemented with the words 'the Republic of Armenia,';

in paragraph 2, the words 'for customs purposes had' shall be supplemented with the words 'the status of domestic goods in the Republic of Armenia';

in the second indent of paragraph 3, the words 'with their origin from a member state of the Customs Union confirmed" shall be supplemented with the words 'by a certificate of origin in the form of ST-1 for the Republic of Armenia,'. 17. In the Agreement on the Procedure for Movement of Goods for Personal Use by Natural Persons across the Customs Border of the Customs Union and Customs Operations Associated with their Release of June 18, 2010:

in paragraph 2 of Article 6, the words 'in particular' shall be supplemented with the words 'the Ministry of Finance of the Republic of Armenia, on behalf of the Republic of Armenia,';

in paragraph 4.3 of Section 2 of Annex 2 to the said Agreement, the words 'included in the Red Books' shall be supplemented with the words 'of the Republic of Armenia,'. 18.

str. 24In Article 3 of the Agreement on the Specific Features of Customs Operations in Respect of Goods Sent by International Mail of June 18, 2010: in the fourth indent, the words 'in particular' shall be supplemented with the words 'the Ministry of Finance of the Republic of Armenia, on behalf of the Republic of Armenia,';

in the fifth indent, the words 'in particular' shall be supplemented with the words 'the Ministry of Finance of the Republic of Armenia, on behalf of the Republic of Armenia,'. 19. In the first indent of paragraph 2 of Article 1 of the Agreement on Legal Assistance and Cooperation of Customs Authorities of the Member States of the Customs Union in Criminal and Administrative Cases of July 5, 2010, the word 'are:' shall be supplemented with the words 'on behalf of the Republic of Armenia, the Ministry of Finance of the Republic of Armenia,'. 20. In the fourth indent of Article 14 of the Treaty on the Specific Features of Criminal and Administrative Liability for Violations of the Customs Legislation of the Customs Union and the Member States of the Customs Union of July 5, 2010, the words 'into force' shall be supplemented with the words 'unless otherwise provided by agreement of the Parties'. 21. In the fourth indent of Article 17 of the Agreement on Legal Assistance and Cooperation of Customs Authorities of the Member States of the Customs Union in Criminal and Administrative Cases of July 5, 2010, the words 'into force' shall be supplemented with the words 'unless otherwise provided by agreement of the Parties'. 22. In Article 1 of the Treaty on the Organisation of Information Exchange for the Implementation of Analytical and Controlling Functions by Customs Authorities by the Member States of the Customs Union of October 19, 2011, after the second indent the following indent shall be added:

'for the Republic of Armenia, the Ministry of Finance of the Republic of Armenia;'. 15

str. 2523. In Article 15 of the Agreement on Cooperation in Counteracting Illegal Labour Migration from Third Countries of November 19, 2010, the following indent shall be added:

'The Parties may determine a different procedure for accession to this Agreement.'.

Terms and Transitional Provisions

III. Regarding Customs Relations

str. 27In respect of persons carrying out activities in the customs sphere and other persons

3.

str. 28Customs agents (brokers), customs carriers, persons engaged in customs warehousing and persons incorporating duty-free shops created in the Republic of Armenia prior to the entry into force of the Treaty shall be recognised, respectively, as customs agents, customs carriers, owners of customs warehouses, owners of duty-free shops and shall have the right to carry out activities in the customs sphere under the terms determined by the legislation of the Republic of Armenia prior to the entry into force of the Treaty:

for customs agents (brokers), persons engaged in customs warehousing and persons incorporating duty-free shops, for 18 months after the date of entry into force of the Treaty;

for customs carriers, for 6 months after the date of entry into force of the Treaty. After the entry into force of the Treaty, customs representatives, customs carriers, owners of customs warehouses, owners of temporary storage warehouses and authorised economic operators shall be established in the Republic of Armenia and shall be entitled to carry out activities in the customs sphere under the conditions specified in the Customs Code of the Customs Union, forming an integral part of the Treaty on the Customs Code of the Customs Union of November 27, 2009 (hereinafter 'the Customs Code of the Customs Union') and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations without the provision of security for the payment of customs duties and taxes provided for by sub-paragraph 3 of Article 13, sub-paragraph 2 of Article 19, sub-paragraph 1 of Article 39 of the Customs Code of the Customs Union and/or without the presentation of civil liability insurance contracts under sub-paragraph 2 of Article 13, sub-paragraph 2 of Article 24, and sub-paragraph 2 of Article 29 of the Customs Code of the Customs Union:

for customs representatives, owners of customs warehouses and owners of temporary storage warehouses, for 18 months after the date of entry into force of the Treaty;

for customs carriers and authorised economic operators, for 6 months after the date of entry into force of the Treaty.

str. 294. Customs carriers incorporated in the Republic of Armenia prior to the entry into force of the Treaty shall be entitled to carry out transportations of goods subject to customs control on the customs territory of the Eurasian Economic Union within 6 months after the date of entry into force of the Treaty in the cases and under the conditions determined by the Customs Code Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations without confirmation of their status in accordance with paragraph 4 of Article 18 of the Customs Code of the Customs Union and subject to the availability of information on the inclusion of these customs carriers in the common registry of customs carriers compiled by the Eurasian Economic Commission and copies of documents confirming the right to carry out the activities of a customs carrier. Prior to the entry into force of the Treaty, customs authorities of the Republic of Armenia shall submit to the Eurasian Economic Commission registries of customs carriers compiled in the Republic of Armenia for the creation of the common registry of customs carriers. 5.

str. 30For the Republic of Armenia, the provisions of Articles 13, 19, 24, 29 and 39 of the Customs Code of the Customs Union regarding the provision of security for the payment of customs duties and taxes and the availability of civil liability risk insurance contracts, as a condition for inclusion of juridical persons into the registry of customs representatives and customs carriers, the registry of temporary storage warehouses and the registry of customs warehouses and for granting to juridical persons the status of authorised economic operators, shall enter into force as follows:

the provisions of Articles 13, 24 and 29 of the Customs Code of the Customs Union shall become effective 18 months after the date of entry into force of the Treaty;

the provisions of Articles 19 and 39 of the Customs Code of the Customs Union shall become effective 6 months after the date of entry into force of the Treaty.

Regarding Specific Features of Customs Operations

str. 306. Goods subject to customs control in the Republic of Armenia placed in the custody of customs authorities before the entry into force of the Treaty shall, after the date of entry into force of the Treaty, be deemed placed in temporary storage and shall be governed by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations, subject to paragraph 7 of this Annex. 7. The period of temporary storage of goods referred to in paragraph 6 of this Annex shall be calculated from the date of entry into force of the Treaty. 8. Customs declarations in respect of goods subject to customs control in the Republic of Armenia and placed in custody of customs authorities as of the date of entry into force of the Treaty shall be submitted to the customs authority before the expiry of the temporary storage period calculated from the date of entry into force of the Treaty. 9. The goods in respect of which customs declarations have been accepted by the customs authority of the Republic of Armenia prior to the date of entry into force of the Treaty shall be placed under the declared

customs regime in the manner and on the terms established by the legislation of the Republic of Armenia on the day of acceptance by the customs authority of the respective customs declarations.

Regarding Specific Features of Transportation of Goods subject to Customs Control

str. 3110. In respect of goods for which the customs authority of the Republic of Armenia has accepted freight sheets, performing the function of transit declarations, before the entry into force of the Treaty, authorisations for customs transit shall be issued and transportation on the territory of the Republic of Armenia under the customs control shall be carried out and completed in the manner and on the terms determined by the legislation of the Republic of Armenia as on the day of acceptance by the customs authority of the Republic of Armenia of the freight sheets. 11. Goods in respect of which the customs authority of the Republic of Armenia has issued transit authorisation prior to the entry into force of the Treaty shall be transported on the territory of the Republic of Armenia under customs control in the manner and on the terms determined by the legislation of the Republic of Armenia on the day of issuance of the authorisation for customs transit.

Regarding the Status of Goods and Customs Procedures

str. 3112. Goods located on the territory of the Republic of Armenia and placed under the customs regimes of import for free circulation, re-import and waiver of property rights in favour of the state before the entry into force of the Treaty shall, after the date of entry into force of the Treaty, be regarded as goods placed, respectively, under the customs procedure of release for

domestic consumption, re-import and waiver in favour of the state and recognised as goods of the Eurasian Economic Union. These goods shall be regulated by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations.

str. 3213. Passenger cars and other motor vehicles in items 8702, 8703 and 8704 of the Single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (CN of FEA EAEU) imported into the territory of the Republic of Armenia from third countries and placed, after the signing of the Treaty, under the customs regime of import for free circulation or the customs procedure of release for domestic consumption, for which customs duties have been paid at rates different from those set by the Common Customs Tariff of the Eurasian Economic Union (CCT EAEU) in respect of passenger cars and other motor vehicles in items 8702, 8703 and 8704 of CN of FEA EAEU, in the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation shall be recognised as foreign goods:

prior to the payment of customs duties equal to the difference between the customs duties paid and the customs duties due at the rates set by the CCT EAEU in respect of passenger cars and other motor vehicles of in items 8702, 8703 and 8704 of CN of FEA EAEU;

prior to the expiration of 3 years after the initial application in the Republic of Armenia of the rates set in CCT EAEU in respect of passenger cars and other motor vehicles in items 8702, 8703 and 8704 of CN of FEA EAEU. This paragraph shall not apply to the goods specified in the first indent of this paragraph, in respect of which the customs duties have been paid at the rates set by CCT EAEU.

str. 3314. Goods placed in the Republic of Armenia under the customs regime of export for free circulation before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedure of export and shall be governed by the provisions of the Customs Code of the Customs Union, and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations. 15. Goods placed in the Republic of Armenia under the customs regime of temporary import for processing and temporary export for processing before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedure for processing on the customs territory and outside the customs territory, respectively. In respect of such goods, as well as for goods received prior to the entry into force of the Treaty as a result of processing operations for such goods, the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations shall apply subject to paragraphs 16 to 20 of this Annex. 16. The customs procedures specified in paragraph 15 of this Annex shall apply until the expiration of the time limits determined at the placement of the goods under the respective customs regimes taking into account the possibility of extending the period of processing of the goods within the time limits provided for, respectively, by Articles 243 and 256 of the Customs Code of the Customs Union. 17. The customs regime of temporary export for processing applied in the Republic of Armenia before the entry into force of the Treaty to goods exported from the territory of the Republic of Armenia to the territory of a

Member State of the Customs Union shall cease to have effect from the date of entry into force of the Treaty. Goods placed under this customs regime, as well as goods obtained as a result of processing of such goods, shall be recognised as goods of the Eurasian Economic Union after the date of entry into force of the Treaty.

str. 3418. Customs procedures for processing outside the customs territory applied in the Member States of the Customs Union before the entry into force of the Treaty with regard to goods of the Customs Union exported from the territory of the Member States of the Customs Union to the Republic of Armenia shall cease to have effect from the date of entry into force of the Treaty. Goods placed under these customs procedures, as well as goods obtained as a result of processing of such goods, shall be recognised as goods of the Eurasian Economic Union after the date of entry into force of the Treaty. 19. The customs regime of temporary import for processing shall be applied in the Republic of Armenia before the entry into force of the Treaty to goods imported into the territory of the Republic of Armenia from the territories of the Member States of the Customs Union and shall cease to have effect from the date of entry into force of the Treaty. Goods placed under this customs regime, as well as goods obtained as a result of processing of such goods, shall be recognised as goods of the Eurasian Economic Union after the date of entry into force of the Treaty. 20. The regime of temporary import applied in the Republic of Armenia before the entry into force of the Treaty to goods imported into the territory of the Republic of Armenia from the territory of third countries for subsequent export of their processing products to the territory of one of the Member States of the Customs Union shall terminate without placing such

goods and products obtained as a result of processing of such goods under the customs procedures determined by the Customs Code of the Customs Union, subject to recognition of processed products placed under the customs regime of temporary import for processing, prior to the expiry of the period of processing of goods, but not later than January 1, 2016, as goods originating from the Republic of Armenia, based on the sufficient processing criteria established by the Agreement on Rules of Origin of Goods in the Commonwealth of Independent States of November 20, 2009. In this case, the goods placed under the customs regime of temporary import for processing and products obtained by processing of such goods shall be recognised as goods of the Eurasian Economic Union.

str. 3521. Customs procedures for processing on the customs territory applied in the Member States of the Customs Union before the entry into force of the Treaty with regard to goods imported from the territory of the Republic of Armenia shall cease to have effect from the date of entry into force of the Treaty. Goods placed under these customs procedures and products obtained as a result of processing of such goods shall be recognised as goods of the Eurasian Economic Union after the entry into force of the Treaty. 22. Goods placed in the Republic of Armenia under the customs regime of import into customs warehouse or import into free customs warehouse before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedure of customs warehouse, except for goods intended for export in accordance with the customs procedure for export, and shall be governed by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations, subject to paragraph 23 of this Annex.

str. 3623. Goods intended for export from the territory of the Republic of Armenia in accordance with the customs procedure of export and placed under the customs regimes of import into customs warehouse or import into free customs warehouse prior to the entry into force of the Treaty shall be stored in customs warehouses during 6 months after the date of entry into force of the Treaty. The customs procedure of customs warehouse shall be valid until the expiry of the time limits of storage established when placing the goods under the customs regime of import into customs warehouse or import into free customs warehouse taking into account the possibility of their extension within the time limits determined in Article 231 of the Customs Code of the Customs Union. 24. Goods placed in the Republic of Armenia under the customs regime of temporary import and temporary export before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedures of temporary import (admission) and temporary export, respectively. These goods shall be regulated by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations, taking into account the second and third indents of this paragraph. Goods placed under the customs regime of temporary import prior to the date of entry into force of the Treaty shall be subject to the complete conditional exemption from customs duties and taxes. The customs procedure of temporary import (admission) shall be valid until the expiration of the temporary import time limits established when placing the goods under the customs regime of temporary import with the

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possibility of extension within the time limits specified in Article 280 of the Customs Code of the Customs Union.

str. 37The customs procedure of temporary export shall be valid until the expiration of the temporary import time limits established when placing the goods under the customs regime of temporary export with the possibility of extension as specified in Article 288 of the Customs Code of the Customs Union. After the entry into force of the Treaty, the customs procedures of temporary import (admission) or temporary export in respect of goods imported (exported) to the Republic of Armenia from the Member of the Customs Union and from the Republic of Armenia to the Member States of the Customs Union before the date of entry into force of the Treaty shall terminate and the goods shall acquire the status of the goods of the Eurasian Economic Union. 25. Goods placed in the Republic of Armenia under the customs regime of re-export before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedures of re-export. These goods shall be regulated by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations. From the date of entry into force of the Treaty, goods placed in the Republic of Armenia under the customs regime of re-export before the date of entry into force of the Treaty for export of products obtained as a result of processing of goods under the customs regime of temporary import for processing shall be recognised as goods placed under the customs procedure of re-export. 13

26. Goods placed in the Republic of Armenia under the customs regimes of destruction and import to a duty-free shop before the entry into force of the Treaty, shall, after the date of entry into force of the Treaty, be recognised as placed under the customs procedures of destruction and import to a duty-free shop, respectively. These goods shall be regulated by the provisions of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations, subject to the provisions in paragraph 27 of this Annex. 27. From the date of entry into force of the Treaty, duty free shops incorporated on the territory of the Republic of Armenia shall be entitled to sell the following goods, including to aircraft passengers travelling to other Member States of the Eurasian Economic Union and to the Republic of Armenia, against presentation by such passengers of their boarding passes:

foreign goods placed under the customs procedure of duty free trade, subject to the subsequent payment by the owner of the duty free shop of the customs duty and its distribution;

goods of the Eurasian Economic Union placed under the customs procedure of duty free trade. The Republic of Armenia shall prevent the sale of alcoholic beverages and beer, tobacco and tobacco products placed under the customs procedure of duty free trade in excess of the standard rates of movement of such goods with exemption from customs duties as determined by acts governing customs legal relations and included in the law of the Eurasian Economic Union. Foreign goods sold after the entry into force of Treaty in duty free shops incorporated on the territory of the Republic of Armenia to passengers

of aircraft travelling to other Member States of the Eurasian Economic Union and to the Republic of Armenia shall, within no more than 10 calendar days after their sale, be placed in the Republic of Armenia under the customs procedure of release for domestic consumption without payment of (with exemption from) the excise tax and the value added tax.

str. 39The provisions of the first to fifth indents of this paragraph shall apply prior to the establishment of these (similar) provisions in the Customs Code of the Eurasian Economic Union. The customs procedure of duty free trade in respect of goods of the Eurasian Economic Union sold in the duty free shops incorporated on the territory of the Republic of Armenia to passengers of aircraft travelling to other Member States of the Eurasian Economic Union and to the Republic of Armenia shall be finalised upon submission to the customs authority of a report in the form prescribed by the legislation of the Republic of Armenia.

Regarding Specific Features of Customs Operations with Vehicles

str. 3928. Vehicles imported into the territory of the Republic of Armenia before the entry into force of the Treaty as part of the international carriage of passengers and goods and registered in other Member States of the Eurasian Economic Union or in non-member states of the Eurasian Economic Union shall be recognised as international transportation vehicles after the date of entry into force of the Treaty. These vehicles shall be governed by the provisions of Chapter 48 of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations . 15

29. Vehicles registered in the Republic of Armenia and exported from the territory of the Republic of Armenia before the entry into force of the Treaty as part of the international carriage of passengers and goods shall be recognised as international transportation vehicles after the date of entry into force of the Treaty. These vehicles shall be governed by the provisions of Chapter 48 of the Customs Code of the Customs Union and other international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations.

Regarding the Status of Personal Passenger Cars

str. 4030. The rates of customs duties and taxes determined in Annex 5 to the Agreement on the Procedure for Movement of Goods for Personal Use by Natural Persons across the Customs Border of the Customs Union and Customs Operations Associated with their Release of June 18, 2010 (hereinafter 'the Agreement') shall not apply in the Republic of Armenia in respect of passenger cars and other motor vehicles included in items 8702, 8703, 8704 21 and 8704 31 of CN of FEA EAEU imported by natural persons for personal use (hereinafter 'passenger cars') prior to the application of the Republic of Armenia of the rates established by CCT EAEU for passenger cars and other motor vehicles included in items 8702, 8703, 8704 21 and 8704 31 of CN of FEA EAEU. Prior to the application by the Republic of Armenia in respect of passenger cars of the customs duties and taxes determined in Annex 5 to the Agreement, all customs duties and taxes in respect of passenger cars shall be payable in accordance with the legislation of the Republic of Armenia. 31.

str. 41Passenger cars imported into the territory of the Republic of Armenia from third countries after the signing of the Treaty, in respect of

which customs duties and taxes have been paid at the rates different from those determined in Annex 5 to the Agreement, as well as passenger cars referred to in paragraph 30 of this Annex, shall be recognised as foreign goods in other Member States of the Eurasian Economic Union: prior to the payment of customs duties and taxes in the amount of the difference between the customs duties and taxes paid and the customs duties and taxes to be paid at the rates specified in Annex 5 to the Agreement;

prior to the expiration of 3 years after the initial application by the Republic of Armenia of the rates established in CCT EAEU in respect of passenger cars and other motor vehicles included in items 8702, 8703, 8704 21 and 8704 31 of CN of FEA EAEU. This paragraph shall not apply to passenger cars imported after the signing of the Treaty, in respect of which the customs duties have been paid at the rates established by CCT EAEU. 32. In respect of the passenger cars imported into the territory of the Republic of Armenia after the signing of the Treaty, when imported into the territories of other Member States of the Eurasian Economic Union, the difference between the amount of customs duties and taxes paid and the amounts of customs duties and taxes payable at the rates specified in Annex 5 to the Agreement may be paid to the budget of the Republic of Armenia prior to their import into the territories of such other Member States of the Eurasian Economic Union. 33. In respect of the passenger cars referred to in paragraphs 30 and 31 of this Annex, when imported into the territories of other Member States of the Eurasian Economic Union, customs control shall be conducted and, if any customs duties are payable, customs operations shall be performed in the procedure determined by the Customs Code of the Customs Union and other

international treaties and acts constituting the law of the Eurasian Economic Union and governing customs legal relations, subject to paragraphs 34 and 35 of this Annex.

str. 4234. If the customs duties and taxes in respect of the passenger cars referred to in paragraphs 30 and 31 of this Annex have not been paid to the budget of the Republic of Armenia in the amount specified in the second indent of paragraph 31 of this Annex prior to their import into the territories of other Member States of the Eurasian Economic Union, such customs duties and taxes shall be payable at customs declaration of such passenger cars into the budget of the Member State of the Eurasian Economic Union having customs authority over the place of movement of the goods across the customs border of the Eurasian Economic Union used for importation of such passenger cars. 35. The passenger cars referred to in paragraphs 30 and 31 of this Annex, registered on the territory of the Republic of Armenia, may be temporarily imported into the territory of other Member States of the Eurasian Economic Union only by persons permanently residing in the Republic of Armenia, without payment of customs duties and taxes and without the provision of security for the payment of customs duties and taxes. Such passenger cars may be imported and used in other Member States of the Eurasian Economic Union by other persons or disposed of or transferred for use on the territories of such other Member States of the Eurasian Economic Union only upon their customs declaration with the customs authorities of such other states and payment of the customs duties and taxes, subject to paragraph 31 of this Annex. 36. Customs authorities of the Republic of Armenia shall inform customs authorities of other Member States of the Eurasian Economic Union

of all passenger cars imported and released into free circulation on the territory of the Republic of Armenia after the signing of the Treaty and of the amounts of customs duties and taxes paid in respect of such passenger cars.

str. 4337. All passenger cars, other than those referred to in paragraphs 30 and 31 of this Annex, imported into the territory of the Republic of Armenia before the signing of the Treaty, shall be regarded as the goods of the Eurasian Economic Union from the date of entry into force of the Treaty. Upon expiration of 3 years after the initial application by the Republic of Armenia of the rates set by the CCT EAEU in respect of passenger cars and other motor vehicles included in items 8702, 8703, 8704 21 and 8704 31 CN of FEA EAEU, all passenger cars referred to in paragraphs 30 and 31 of this Annex shall be recognised as the goods of the Eurasian Economic Union, regardless of the payment to the state budget of a Member State of the Eurasian Economic Union of the customs duties and taxes in the amount of the difference between the customs duties and taxes paid and customs duties and taxes payable at the rates specified in Annex 5 to the Agreement.

IV. Issues Related to the Membership of the Republic of Armenia in the World Trade Organisation

str. 4338. In connection with the accession of the Republic of Armenia to the Eurasian Economic Union, negotiations shall be held with members of the World Trade Organisation in order to change the relevant tariff obligations of the Republic of Armenia under the rules of the World Trade Organization and paragraph 4 of Article 1 of the Treaty on the Functioning of the Customs Union within the Multilateral Trading System of May 19, 2011. These negotiations shall be conducted by an authorised delegation on the basis of directives. The directives and the composition of the delegation

shall be approved and adjusted, if appropriate, by the Council of the Eurasian Economic Commission.

str. 44All agreements made as a result of such negotiations shall be subject to approval by the Council of the Eurasian Economic Commission before their final adoption in the World Trade Organisation. In accordance with the above agreements, respective amendments shall be introduced to the Common Customs Tariff of the Eurasian Economic Union. 39. The obligations of the Republic of Armenia specified in the Report of the Working group on the Accession of the Republic of Armenia to the World Trade Organisation shall not apply to the other Member States of the Eurasian Economic Union.

V. Regarding Customs Tariff Regulation

str. 4440. From the date of entry into force of the Treaty, the rates of import duties different from the rates of CCT EAEU, shall be applied by the Republic of Armenia during the transitional period in respect of goods according to the list provided in Annex 4 to the Treaty. The Republic of Armenia shall ensure that the goods subject to lower rates of import customs duties in comparison with the rates of CCT EAEU are applied only within its territory and shall take measures to prevent the export of such goods to the territory of other Member States of the Eurasian Economic Union without the additional payment of the difference between the amounts of import duties calculated at the rates of CCT EAEU and the amounts of import customs duties paid at importation of the goods into the territory of the Republic of Armenia.

str. 45The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation shall be entitled to determine the procedure for the import of such goods to their territories. After the date of entry into force of the Treaty, the List of goods and rates in respect of which, during the transitional period, the Republic of Armenia shall apply the rates of import customs duties, other than the Common Customs Tariff rates of the Eurasian Economic Union, shall be maintained and updated by the Eurasian Economic Commission. 41. Exemptions with regard to the payment of import duties provided by the Republic of Armenia shall apply:

1) under international treaties of the Republic of Armenia concluded before January 1, 2015 (including in the implementation of programmes under such international treaties after January 1, 2015), in accordance with the said international treaties;

2) within implementation of the programme of the Armenian-Indian Educational Centre of Information and Communication Technologies, until its expiration in accordance with the Memorandum of Understanding between the Government of the Republic of Armenia and the Government of the Republic of India 'On the Establishment of the Armenian-Indian Educational Centre of Information and Communication Technologies' of June 26, 2009;

3) within implementation of the programme of the Dilijan International School approved by the Law of the Republic of Armenia of June 19, 2013, till January 1, 2018, except for vehicles, bicycles, water and air transport. 42. In the period from 2015 to 2025, it shall be allowed to import cane raw sugar included in sub-items 1701 13 and 1701 14 of CN of FEA EAEU (hereinafter in this paragraph - 'raw sugar') for industrial processing on the

territory of the Republic of Armenia with exemption from import customs duties.

str. 46Raw sugar shall be imported for industrial processing into the territory of the Republic of Armenia subject to the confirmation by the authorised authority of the Republic of Armenia of the designation of the imported raw sugar for sugar processing enterprises in the Republic of Armenia issued in accordance with the legislation of the Republic of Armenia. The Republic of Armenia shall inform the Eurasian Economic Commission of the annual volumes of raw sugar imports for industrial processing in accordance with the balance of output and consumption of sugar in the Republic of Armenia formed for the coming period. The Republic of Armenia shall guarantee that raw sugar imported for industrial processing and white sugar produced from such raw sugar imported with the application of the tariff exemption specified in the first indent of this paragraph is not redirected to the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. The provisions of this paragraph shall not constitute grounds for the application by the Republic of Armenia of any restrictive measures for the import of sugar from the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. 43. Within 2 years from the date of entry into force of the Treaty, it shall be allowed to import white sugar included in sub-items 1701 99 100 1 and 1701 99 100 9 of CN of FEA EAEU with the payment of import duties of 10 percent of the customs value, but in the amount not exceeding 4,000 tons per year. White sugar shall be imported subject to the availability of a license issued by the authorised authority of the Republic of Armenia

44.

str. 47From the date of entry into force of the Treaty, the following shall be exempt from customs duties:

1) military goods imported into the Republic of Armenia in the period from 2015 to 2022 to meet the demands of the Armed Forces of the Republic of Armenia, analogues of which arenot manufactured on the territories of other Member States of the Eurasian Economic Union. Such import shall be allowed subject to the availability of an end-user certificate issued by the Ministry of Defence of the Republic of Armenia in accordance with the legislation of the Republic of Armenia;

2) the following goods imported into the Republic of Armenia in the period up to December 31, 2022 for the purposes of international and/or internal transportations on the territory of the Republic of Armenia and/or between the territories of the Member States of the Eurasian Economic Union: civil helicopters with a maximum takeoff weight of over 750 kg but not exceeding 3,175 kg included in sub-item 8802 11 000 1 of CN of FEA EAEU; civil helicopters with empty gross tare weight of over 2,000 kg but not exceeding 5,000 kg and a maximum takeoff weight of over 4,000 kg but not exceeding 10,500 kg included in sub-item 8802 12 000 1 of CN of FEA EAEU; civil passenger aircraft with empty gross tare weight of over 2,000 kg and a maximum takeoff weight of over 750 kg included in sub-item 8802 20 000 1 of CN of FEA EAEU; aircraft with empty gross tare weight of over 60,000 kg but not exceeding 90,000 kg with a maximum takeoff weight of over 120,000 kg but not exceeding 180,000 kg, medium-haul civilian cargo aircraft included in sub-item 8802 40 003 9 of CN of FEA EAEU; aircraft with empty gross tare weight of over 160,000 kg, civil wide-body long-haul aircraft with a maximum takeoff weight of up to 370,000 kg included in subitem 8802 40 009 7 of CN of FEA EAEU;

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civil passenger aircraft in sub-items 8802 40 003 5 and 8802 40 003 6 of CN of FEA EAEU with the number of seats of at least 110, but no more than 300, determined in accordance with the type certificate issued by the authorised authority of the country of the manufacturer and imported to the Republic of Armenia up till December 31, 2016, as well as civil passenger aircraft with the number of seats of at least 110, but no more than 300 determined in accordance with the layout of passenger accommodation (LOPA) approved by the authorised authority responsible for the maintenance of aircraft, imported in the period from January 1, 2017 till June 30, 2019 to the Republic of Armenia for the use in international and/or internal transportations on the territory of the Republic of Armenia and/or between the territories of the Member States of the Eurasian Economic Union;

civil passenger aircraft in sub-items 8802 40 003 5 and 8802 40 003 6 of CN of FEA EAEU imported into the Republic of Armenia with the application of the exemption specified in the fifth indent of this paragraph and imported during the period of their operation into the Republic of Armenia after repairs or maintenance outside the customs territory of the Eurasian Economic Union;

3) goods imported into the customs territory of the Eurasian Economic Union for the construction and upgrade of a nuclear power plant in the Republic of Armenia and its operation throughout the warranty period under the List of goods imported into the customs territory of the Customs Union for the purpose of construction of a nuclear power plant and its operation throughout the warranty period, as approved by Decision No.9 of the Council of the Eurasian Economic Commission of March 19, 2012. 45. The Republic of Armenia shall ensure that the goods imported with

the application of tariff exemptions specified in paragraphs 41, 43 and 44 are used only within its territory and shall take measures to prevent the export of such goods to the territories of other Member States of the Eurasian Economic Union without the additional payment of the difference between the amounts of import duties calculated at the rates of CCT EAEU and the amounts of import customs duties paid at importation of the goods into the territory of the Republic of Armenia.

str. 4946. The codes of CN of FEA EAEU provided in this Annex and Annex 4 to the Treaty may be specified by the Eurasian Economic Commission in the event of changes in CN of FEA EAEU.

VI. Regarding the Application of Safeguard, Anti-Dumping and Countervailing Measures in Relation to Third Countries

str. 4947. The authority in charge of investigations prior to the introduction of safeguard, anti-dumping and countervailing measures on the customs territory of the Eurasian Economic Union may, on its own initiative or at the request of an interested person, conduct a re-investigation with regard to any safeguard, anti-dumping and countervailing measures in force within the Eurasian Economic Union on the date of entry into force of the Treaty, in accordance with the Protocol on the application of safeguard, anti-dumping and countervailing measures in relation to third countries (Annex 8 to the Treaty on the Eurasian Economic Union of May 29, 2014). A decision to initiate such a re-investigation may be adopted only upon availability of sufficient evidence that inclusion of the data on the market of the Republic of Armenia in the investigation that resulted in the application of the existing safeguard, anti-dumping or countervailing measure would

have led to a significant change in the basis for the introduction of the measure.

str. 50Re-investigations referred to in the first indent of this paragraph shall not be governed by the provisions of paragraphs 35, 110 and 175 of the Protocol on the application of safeguard, anti-dumping and countervailing measures in relation to third countries (Annex 8 to the Treaty on the Eurasian Economic Union of May 29, 2014) determining the minimum period for reinitiating a safeguard, anti-dumping or countervailing investigation. All decisions of the Eurasian Economic Commission on the application of safeguard, anti-dumping and countervailing measures adopted after the entry into force of the Treaty following investigations carried out on the customs territory of the Eurasian Economic Union on the date of entry into force of the Treaty shall be directly applicable on the territory of the Republic of Armenia and may be revised in the procedure specified in the first to third indents of this paragraph. From the date of entry into force of the Treaty, the amounts of import quotas established as safeguard measures shall be subject to adjustment based on the volume of imports of respective goods into the Republic of Armenia from third countries in the period from 2011 to 2013.

VII. Technical Regulation Issues

str. 51The provisions of the first indent of paragraph 3 of Article 53 of the Treaty on the Eurasian Economic Union of May 29, 2014 shall be applied by the Republic of Armenia 12 months after the date of entry into force of the Treaty, except for the following Technical Regulations of the Customs Union

in respect of which the following time limits shall be determined for entry into force: after 24 months:

On the Safety of Machinery and Equipment (TR CU 010/2011);

On the Safety of Furniture Products (TR CU 025/2012);

On the Safety of Agricultural and Forestry Tractors and their Trailers (TR CU 031/2012);

after 48 months:

Road Safety (TR CU 014/2011);

after 60 months:

On the Safety of Wheeled Vehicles (TR CU 018/2011).

str. 52In the Republic of Armenia, in addition to the provisions of the technical regulations of the Customs Union, provisions of the legislation of the Republic of Armenia may be applied:

within 12 months from the date of entry into force of the Treaty, in respect of subjects of technical regulation of the Technical Regulations of the Customs Union (except for the technical regulations of the Customs Union On the Safety of Machinery and Equipment (TR CU 010/2011), Road Safety (TR CU 014/2011), On the Safety of Wheeled Vehicles (TR CU 018/2011), On the Safety of Furniture Products (TR CU 025/2012), and On the Safety of Agricultural and Forestry Tractors and their Trailers (TR CU 031/2012));

within 24 months from the date of entry into force of the Treaty, in respect of subjects of technical regulation of the Technical Regulations of the Customs Union On the Safety of Machinery and Equipment (TR CU 010/2011), On the Safety of Furniture Products (TR CU 025/2012), and On the Safety of Agricultural and Forestry Tractors and their Trailers (TR CU 031/2012); within 48 months from the date of entry into force of the Treaty, in respect of subjects of technical regulation of the Technical Regulations of the Customs Union on Road Safety (TR CU 014/2011);

within 60 months from the date of entry into force of the Treaty, in respect of subjects of technical regulation of the Technical Regulations of the Customs Union On the Safety of Wheeled Vehicles (TR CU 018/2011). 49. The procedure for the entry into force in the Republic of Armenia of the technical regulations of the Customs Union, which came into force on the date of entry into force of the Treaty, shall be determined by the Eurasian Economic Commission taking into account the extension of the time limits of the transitional provisions of such Technical Regulations of the Customs Union, previously determined by decision of the Eurasian Economic Commission, for a period from 6 to 24 months. 50. Products included in the common list of products formed in accordance with paragraph 7 of the Protocol on technical regulation within the Eurasian Economic Union (Annex 9 to the Treaty on the Eurasian Economic Union of May 29, 2014), prior to the entry into force of the relevant Technical Regulations, shall be subject to the requirements determined by the legislation of the Republic of Armenia. 51. The provisions of paragraphs 48 - 50 of this Annex shall apply to products intended for circulation on the territory of the Republic of Armenia. 52. The compliance of subjects of technical regulation with the requirements of the Technical Regulations of the Eurasian Economic Union (Customs Union) shall be assessed by conformity assessment authorities accredited in the manner and subject to the conditions provided for in Article 54 of the Treaty on the Eurasian Economic Union of May 29, 2014. 27

Registration (state registration) of subjects of technical regulation in accordance with the requirements of the Technical Regulations of the Eurasian Economic Union (Customs Union) shall be conducted by the authorities duly authorised to carry out these activities in accordance with the legislation of the Republic of Armenia.

VIII. Regarding the Application of Sanitary, Veterinary-Sanitary and Phytosanitary Quarantine Measures

str. 5353. State registration of the compliance of products (goods) with the common sanitary, epidemiological and hygienic requirements or requirements of the Technical Regulations of the Eurasian Economic Union (Customs Union) shall be carried out by authorised authorities of the Republic of Armenia in the field of sanitary and epidemiological welfare of the population in accordance with the legislation of the Republic of Armenia. 54. In the Republic of Armenia, the costs associated with the conduct of audits and joint inspections shall be funded from the respective budgets or other funds not prohibited by the legislation of the Republic of Armenia, unless another procedure is agreed upon on a case-by-case basis.

IX. Consumer Protection issues

str. 5355. In the Republic of Armenia, the term 'defective goods' shall refer to goods that fail to meet the determined safety standards and regulations. X.

str. 54Issues regarding Regulation of Trade in Services, Incorporation Activities and Investments 56. Restrictions, exceptions, additional requirements and conditions (other than horizontal restrictions) provided for by paragraphs 15-17, 23, 26, 28, 31, 33 and 35 of the Protocol on Trade in Services, Incorporation, Activities and Investments (Annex 16 to the Treaty on the Eurasian Economic Union of May 29, 2014) shall apply from the date of approval by the Supreme Eurasian Economic Council of the individual national list of restrictions, exceptions, additional requirements and conditions for the Republic of Armenia in accordance with the fourth indent of paragraph 2 of the said Protocol. 57. The individual national list of restrictions, exceptions, additional requirements and conditions for the Republic of Armenia shall be approved by the Supreme Eurasian Economic Council in accordance with the fourth indent of paragraph 2 of the Protocol on Trade in Services, Incorporation, Activities and Investments (Annex 16 to the Treaty on the Eurasian Economic Union of May 29, 2014) no later than within 3 months from the date of entry into force of the Treaty. 58. The list of service sectors of operation of a common market of services under paragraph 40 of the Protocol on Trade in Services, Incorporation, Activities and Investments (Annex 16 to the Treaty on the Eurasian Economic Union of May 29, 2014) shall be approved by the Supreme Eurasian Economic Council no later than within 3 months from the date of entry into force of the Treaty. 59. The list of service sectors (sub-sectors) intended for the creation of a common market of services in accordance with the liberalisation plans (in the transitional period) shall be approved by the Supreme Eurasian Economic

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Council no later than within 3 months from the date of entry into force of the Treaty.

XI. Issues regarding Collection of Indirect Taxes

str. 5560. Indirect taxes on goods imported from the territories of the Member States of the Eurasian Economic Union and placed under the customs procedure, regimes and operations in accordance with the customs legislation of the Republic of Armenia, uncollected as of January 1, 2015, shall be collected by the customs authorities of the Republic of Armenia. The procedure for the exchange of information in electronic form between tax authorities of the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation in the course of mutual trade shall be determined through the adoption of a protocol amending the Protocol on the Exchange of Information in Electronic Form between Tax Authorities of the Member States of the Customs Union with Regard to the Amounts of Indirect Taxes Paid of December 11, 2009, which shall enter into force no later than on the date of entry into force of the Treaty. 61. In mutual trade, with regard to the goods preliminarily declared with the customs authority of the Republic of Armenia with the payment by the customs applicant of all indirect taxes prior to January 1, 2015, in order to confirm the validity of the application of the zero rate of VAT and/or the exemption from excise duties, the exporter of the goods, if shipped after January 1, 2015, shall include in the set of documents provided under paragraph 4 of the Protocol on the Procedure for Collection of Indirect Taxes and the Mechanism for controlling their Payments on Export and Import of

Goods, Performance of Works and Provision of Services (Annex 18 to the Treaty on the Eurasian Economic Union of May 29, 2014) a copy of the customs declaration issued at the release of goods for free circulation (to substitute the statement on the import of goods and payment of indirect taxes to the tax authority).

XII. Issues regarding Regulation of the Sphere of Natural Monopolies

str. 5662. The provisions of Section XIX of the Treaty on the Eurasian Economic Union of May 29, 2014 shall be applicable to relations involving natural monopoly entities, consumers, enforcement authorities, public authorities and local self-government authorities of the Republic of Armenia in the spheres of natural monopolies, affecting trade between the Member States of the Eurasian Economic Union, as listed in Annex 1 to the Protocol on Common Regulation Principles and Rules for Activities of Natural Monopoly Entities (Annex 20 to the Treaty on the Eurasian Economic Union of May 29, 2014). 63. On the territory of the Republic of Armenia, public services determined by the legislation of the Republic of Armenia in accordance with Annexes 1 and 2 of the Protocol on Common Regulation Principles and Rules for Activities of Natural Monopoly Entities (Annex 20 to the Treaty on the Eurasian Economic Union of May 29, 2014) shall be deemed equal to the services of natural monopolies. In respect of these public services, the Republic of Armenia shall apply the provisions of the Treaty on the Eurasian Economic Union of May 29, 2014 governing the services of natural monopolies.

XIII. Issues regarding Regulation in the Energy Sphere

str. 5764. The provisions of section XX of the Treaty on the Eurasian Economic Union of May 29, 2014 shall be applied by the Republic of Armenia in accordance with the protocol amending the above Treaty in respect of the Methodology for Interstate Transmission of Electricity (Power) between the Member States, which shall come into force not later than 1 year after the date of entry into force of the Treaty.

XIV. Issues regarding Protection and Enforcement of Intellectual Property Rights

str. 5765. The provisions of Section V of the Protocol on the Protection and Enforcement of Intellectual Property Rights (Annex 26 to the Treaty on the Eurasian Economic Union of May 29, 2014) shall be applied by the Republic of Armenia upon expiration of 3 years from the date of entry into force of the Treaty. 66. The Republic of Armenia shall ensure the adoption of measures to prevent the export from the territory of the Republic of Armenia to the territory of other Member States of the Eurasian Economic Union of goods imported into the territory of the Republic of Armenia from third countries and bearing trademarks included in the Common Customs Registry of Intellectual Property of the Member States of the Customs Union and the customs registry of intellectual property of the country of destination of the goods without the consent of the respective copyright holder. 67. The Republic of Armenia shall, no later than on the date of entry into force of the Treaty, develop and adopt a regulatory legal act determining

the procedure to control the export of goods bearing trademarks included in the Common Customs Registry of Intellectual Property of the Member States of the Customs Union and the customs registry of intellectual property of the country of destination of the goods.

str. 5868. The Republic of Armenia shall, within 6 months from the date of entry into force of the Treaty, develop and adopt an action plan for the adaptation of economic entities to carry out activities under the regional principle of exhaustion of exclusive rights to a trademark to be applied in the Republic of Armenia. 69. The Republic of Armenia shall ensure monitoring of fulfilment of the obligation provided for by paragraph 66 of this Annex and submission to the Eurasian Economic Commission of statistical data on the volume of trade between the Republic of Armenia and the Member States of the Eurasian Economic Union, including in respect of goods originating in the Republic of Armenia, at least once in every quarter. The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation shall have the right to initiate changes to the Treaty with regard to the early termination of the transitional period provided for the Republic of Armenia by paragraph 65 of this Annex, in case of an excess over the 15 percent share of goods manufactured in third countries in the structure of the annual export of the Republic of Armenia to the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation.

ANNEX 4 to the Treaty on the Accession of the Republic of Armenia to the Treaty on the Eurasian Economic Union of May 29, 2014