Estoniae-MTA
Armenian preference now needs U082 plus REX or U162 in Impulss
The 22 October origin instructions replace N864 with U082+C100 REX or U162 up to EUR 6000 for Armenian invoice declarations under preference 300.
By Taxxa AI OyPublished 22 October 2026
Importers of Armenian-origin goods claiming preference code 300 enter new additional-document codes in Impulss.Emta For Armenian products the invoice-declaration code is no longer N864.
Emta The instructions now give N954 for EUR.1 or U082 for the invoice declaration together with C100 for the Armenian exporter's REX number, or U162 for an invoice declaration where the originating products do not exceed EUR 6000 in total value.
Emta The preference code is 300.
Emta
The U082 plus C100 combination covers the registered-exporter path.Emta An Armenian exporter registered in the Union REX system may draw up the invoice declaration under Implementing Regulation (EU) 2015/2447 Articles 70, 72, 86, 89 and 91. In Impulss that declaration is then coded U082 with the exporter's REX number in C100.
Emta The U162 code covers the low-value path: any exporter may draw up the invoice declaration for a consignment of originating products up to EUR 6000, with approved exporters handling consignments above that value.
Emta The EUR.1 path stays on N954.
Emta
The previous four-month rule no longer appears in the instructions. The replaced text said the origin proof was valid for four months from issuance in the export country and had to be presented to the import country's customs within that time. That sentence is absent from the updated instructions, which state only the N954/U082+C100/U162 coding and the 300 preference code for Armenian imports.
The surrounding Armenia conditions are unchanged. The trade-liberalisation measures apply where Armenia follows the origin rules in Delegated Regulation (EU) 2015/2446 Articles 59–70 and Implementing Regulation (EU) 2015/2447 Articles 113–126, cooperates closely against fraud including for proof verification, and notifies the Commission. The invoice declaration itself remains available to any exporter up to EUR 6000, to approved exporters above that value, and to REX-registered Armenian exporters under the implementing articles.
For declarants and brokers the practical change is in data entry and document checks. Enter N954 for EUR.1, U082 with the exporter's C100 REX number for REX invoice declarations, or U162 for invoice declarations within the EUR 6000 originating-value limit, with preference 300.Emta Do not use N864 for Armenian invoice declarations
Emta, and do not enforce the removed four-month presentation sentence from these instructions when preparing the file.
The coding follows the Impulss additional-document codes for Armenian products with preference 300 and the REX invoice-declaration articles of Implementing Regulation (EU) 2015/2447.
Enter U082+C100 or U162 with preference 300 for Armenian invoice declarations and drop N864 and the four-month check.