Preliminary investigation of the criminal proceeding initiated on not paying taxes and customs duties for a long period of time by a number of citizens was completed in General Department of Investigation of Particularly Important Cases of the RA Investigative Committee.

Through factual data obtained in the result of large-scale investigative and procedural actions it was grounded that three brothers created, organized and managed a criminal mechanism through which not paying the value added tax and customs duties, damage in particularly amount of 267. 974.520 AMD was caused to the state.

Particularly, the mentioned three brothers and directors of 4 LL companies, pursuant to prior agreement on importing clothes from the Republic of Georgia to the Republic of Armenia using unreliable declaration method, with the intent not to pay value added tax and customs duties in particularly large amount, by including distorted data in the declaration prescribed by law, with the support of truck drivers, illegally imported clothes from the Republic of Georgia to the Republic of Armenia.

With the support of 4 truck drivers, in trucks driven by them, between June 24 and December 16, 2022 they periodically exported clothes from the Republic of Georgia as goods provided under the name of LL companies registered in the RA. Each time two trucks loaded with fruits, vegetables and clothes approached Gogavan-Privolnoye customs point-division of the Eastern Customs Department. First, the car loaded with fruits and vegetables was subjected to X-ray inspection after which the registration number plates of the car loaded with clothes were posted on it and the same car again was subjected to X-ray inspection instead of the car loaded with clothes.

Besides, the mentioned persons included false data in the customs declarations submitted to the customs authorities labeling the clothes as watermelons, potatoes, pineapples and tangerines imported under the name of LL companies. The activity of the mentioned 4 LL companies was actually managed by three brothers.

In the above-described way the criminal group illegally imported totally 209.404 kg clothes with customs value of 1,078,569 USD tantamount to 437.436.905.52 AMD. As a result, customs duty in particularly large amount of 154,632.772 AMD and value added tax of 113,341,748 AMD was not paid to the state budget.

On the base of the obtained sufficient facts charge was pressed against the mentioned three brothers and 4 LLC directors according to the Points 1 and 2 of the part 3 of the Article 290 of RA Criminal Code. Detention was used as a pretrial measure against two of the brothers, home detention against the other. Absence ban was used as a pretrial measure against three of the LLC directors and administrative control against the other.

Preliminary investigation on the mentioned 7 defendants was completed, materials of the criminal proceeding with the bill of indictment were sent to the prosecutor for approval and referral to court.

In order to provide legal guarantees to recover the damage caused, by the decision of the investigative body, a ban was imposed to the immovable and movable property of the defendants.

Preliminary investigation on the part of 4 truck drivers is ongoing. Public criminal prosecution was initiated against them as well according to the Points 1 and 2 of the Part 3 of the Article 46-290 of RA Criminal Code. Detention was chosen as a pretrial measure against them and search was declared.