1. The goods are returned or replaced with similar goods, if they are not included in the non returnable goods and if they satisfy the below mentioned conditions:
a) the goods have not been used, the consumer features have been kept and there are proofs on obtaining the goods from the seller (receipt or tax account)
b) for the return or replacement the customer approached within 14 days or in terms mentioned in the warranty coupon of the goods,
c) in case of paying non cash for the goods, the receipt or tax account should be presented together with the goods return.

TaxFree
1. For the goods obtained from value added tax payers (hereinafter referred to as tax payer) in the territory of the Republic of Armenia the amounts of value added tax paid in the territory of the Republic of Armenia are privileged to be returned if:

1) within one calendar day the value of the goods obtained by the foreign individuals from the tax payer in the defined order (including the value added tax) is 100,000 AMD,
2) the goods are exported from the Republic of Armenia within 90 days after obtaining the goods by the foreign individuals in the territory of the Republic of Armenia (inform the
3) till the export of the goods from the Republic of Armenia they have not been used and have factory packaging and (or) labeling (inform the customer),
4. To demand from the citizen his/her passport and present the accounting for writing out the account for the return of the VAT (the customer should wait, sign the account and present it together with the receipt to the RA corresponding bodies for receiving the VAT)