Quipu Consulting

From Inca to our time - accounting and control are the basis for an effective management.

Quipu - ancient mnemonic and accounting system used by Incas and their predecessors in Andes. It is a complex system of joint strings and nods. Quipu was used for double-entry bookkeeping for the first time in human history. Famous Spanish chronicler (historian) (José de Acosta) wrote that "Whole Incan Empire was managed using Quipu, and nobody could avoid those who were doing calculations with the help of nods".

Customs Regimes in Armenia

 

Relations associated with the Customs affairs of Armenia are regulated by the Customs Code of the RA.

The Customs legislation of Armenia consists of the mentioned Code, other laws and legal acts.

 

The customs affairs of Armenia shall involve the procedure and conditions of transporting goods and means of transportation through the Customs border of the Republic of Armenia, collection of customs payments, customs formalities, customs control and other means of implementation of the Customs policy.

 

The customs territory of the Republic of Armenia shall include land, water and air space of the Republic of Armenia.

There may be unbounded customs warehouses in the territory of the Republic of Armenia.

Territories of those warehouses shall be considered as territories situated out of the customs territory of the Republic of Armenia unless otherwise stipulated by law.

The border of the customs territory of the Republic of Armenia, as well as borders of unbounded customs warehouses shall be considered as the Customs border of the Republic of Armenia.

 

Management, organization and supervision over customs affairs of the Republic of Armenia shall be implemented by the State Authorized Body.

The RA customs affairs shall be implemented by the Customs Authorities that are law enforcement bodies.

The RA Customs Authorities shall be considered the following:

  • Higher Customs Body;
  • Territorial customs houses of higher Customs Body;
  • Customs points of higher Customs Body.

 

Any person shall be equally authorized to import goods and means of transportation into and export thereof out of the territory of the Republic of Armenia in compliance with the procedure defined by the Customs Code of the RA.

 

Goods and means of transportation shall be transported through the RA customs border according to the following regimes defined by the Customs Code of the RA:

  • Import for free circulation;
  • Re-import;
  • Transit shipment;
  • Import into Customs warehouse;
  • Import to duty free shop;
  • Temporary import for processing;
  • Temporary import;
  • Temporary export;
  • Import into free customs zone;
  • Import into free customs warehouse;
  • Temporary export for processing;
  • Export for free circulation;
  • Re-export;
  • Renunciation of the ownership right to the State benefit;
  • Destruction.

 

Upon transportation of goods through the RA Customs Border the RA Customs Bodies shall charge the following Customs payments among which:

  • Customs duties,
  • Customs fees,
  • Taxes, duties and other mandatory payments stipulated by law charged by the Customs bodies of the RA.

 

Non-official information (updated as of 1st of January, 2013)