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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 22, 2018 No. 490

About customs regulation

(as amended on 11-09-2023)

For the purpose of ensuring application in the Republic of Belarus Agreements on the Customs code of the Eurasian Economic Union of April 11, 2017 and other international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship:

1. Determine that:

1.1. payment of the penalty fee added on the amount of the utilization collection levied by customs authorities is made in the amount of, calculated according to item 4 of article 55 of the Tax Code of the Republic of Belarus, reduced twice, in case of payment of such penalty fee by the payer to:

registration in customs authority of the notification on the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities, constituted concerning the payer;

the expirations of ten working days from the date of receipt of such notification by the payer.

Provisions of part one of this subitem are applied on condition of payment in the terms specified in part one of this subitem, the amount of utilization collection on which the paid penalty fee is added;

1.2. the organizations performing customs escort of the vehicles transporting the goods which are under customs control, road transport or the automotive vehicles which are under customs control are Department of protection of the Ministry of Internal Affairs and RUP "Beltamozhservice";

1.3. for establishment and maintenance of the official relations of advisory nature and interaction for the purpose of increase in efficiency of customs control between the customs authorities and persons performing activities in the field of customs affairs, Authorized Economic Operators, their associations and associations under the State Customs Committee the consultative body is created.

The procedure for functioning of such consultative body and order of interaction with persons performing activities in the field of customs affairs, Authorized Economic Operators, directed including on prevention of violations in the field of customs regulation when implementing activities by these persons are determined by Council of Ministers of the Republic of Belarus;

1.4. all unremovable doubts, contradictions and ambiguities in acts of the legislation on customs regulation are interpreted for benefit of the customs applicant and other interested persons;

1.5. in case of application according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement) the measures of protection of the domestic market caused by goods origin, origin of the similar goods imported on customs area of the Eurasian Economic Union (further - EEU) within the international treaty with representation in case of their customs declaring of the certificate of origin which application is provided by such international treaty in addition is confirmed by the declaration on goods origin according to rules. At the same time the certificate of origin provided by rules is not submitted.

For the purposes of this subitem:

the international treaty is understood as the international treaty of the Republic of Belarus with the third party or the international treaty which participants are all state members of EEU concluded till January 1, 2015 and providing preferences in trade with such third party;

rules are understood as rules of determination of goods origin, imported on customs area of EEU (not preferential rules of determination of goods origin) specified in Item 2 of article 37 of the Agreement.

2. No. 73 is excluded according to the Presidential decree of the Republic of Belarus of 28.02.2022

3. For the purposes of application of the legislation of the Republic of Belarus the terms used in it are understood as the following:

state members of the Customs union – state members in the value defined by the Agreement;

the international agreements of state members of the Customs union – the international agreements signed within EEU in the value defined by the Agreement;

customs area of the Customs union – customs area of EEU in the value determined in Item 1 of Article 5 of the Customs code of the Eurasian Economic Union (further – shopping Mall EEU);

customs border of the Customs union – customs border of EEU in the value determined in Item 2 of article 5 of shopping Mall EEU;

the single Commodity nomenclature of foreign economic activity of the Customs union – the single Commodity nomenclature of foreign economic activity of EEU;

Common customs tariff of the Customs union – the Common customs tariff of EEU;

goods of the Customs union – goods of EEU in the value determined in the subitem 47 of Item 1 of article 2 of shopping Mall EEU;

the customs legislation of the Customs union – the international agreements and acts constituting the right of EEU regulating customs legal relationship.

For the purposes of this Decree terms in the values defined by the international treaties and acts constituting the right of EEU regulating customs legal relationship are used.

4. No. 73 is excluded according to the Presidential decree of the Republic of Belarus of 28.02.2022

5. No. 73 is excluded according to the Presidential decree of the Republic of Belarus of 28.02.2022

6. Make changes to presidential decrees of the Republic of Belarus (appendix 2).

7. In nine-months time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and acceptance of other measures for its realization.

8. This Decree becomes effective in the following procedure:

Item 7 and this Item - after official publication of this Decree;

Item 11 of appendix 2 to this Decree - from the first following after month of official publication of this Decree;

other provisions of this Decree - in ten days after its official publication.

Before reduction in compliance with this Decree regulatory legal acts are effective in the part which is not contradicting it.

President of the Republic of Belarus

A. Lukashenko

Appendix 1

to the Presidential decree of the Republic of Belarus of December 22, 2018 No. 490

Features of customs regulation

1. In case of non-presentation of the preliminary information which shall be represented without fail or violation of terms of its representation by customs authorities measures for risk minimization are taken.

2. In case of adoption by customs authority of the decision on commodity exportation prohibition from customs area of EEU their return from the place of departure shall be performed within three hours from the moment of receipt of this decision, and in case of transportation of goods by rail - within ten working days from the date of receipt of such decision.

3. Foreign goods on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned acquire the status of goods of EEU from the date of implementation of realization, transfer for other use, voluntary conveyance of such foreign goods.

4. Customs duties, taxes, the special, anti-dumping, compensatory duties are collected by customs authority which makes release of the goods, except as specified, established by shopping Mall EEU and in parts two and third this Item.

Concerning the goods illegally moved through customs border of EEU, except for illicit movement through customs border of EEU of goods with doubtful customs declaring, customs duties, taxes, the special, anti-dumping, compensatory duties are collected by customs authority which elicits the fact of such illicit movement of goods through customs border of EEU.

In case of the circumstances specified in item 4 of Article 91, Item 3 of Article 97, item 4 of Article 103, Item 8 of Article 279, item 4 of Article 280 and item 4 of article 288 of shopping Mall EEU, customs duties, taxes, the special, anti-dumping, compensatory duties are collected by customs authority which reveals such circumstances.

Collection of the special, anti-dumping, compensatory duties is performed taking into account the features established by the legislation on customs regulation for collection of customs payments, percent, penalty fee.

The notification on the amounts of customs duties, taxes, the special, anti-dumping, compensatory duties which are not paid at the scheduled time goes (is handed) to the payer, other obliged person in the form of the decision on collection of customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee or the decision under the act of customs inspection.

5. The obligation on payment of customs duties for making of customs transactions does not arise concerning goods:

placed under customs procedures of export, re-export, customs transit, outward processing, refusal for benefit of the state, temporary import (admission) without payment of customs duties, taxes, the special, anti-dumping, compensatory duties, temporary export and special customs procedure;

specified in Item 2 of Article 136 and Item 2 of article 225 of shopping Mall EEU.

Concerning goods which release is made before submission of the declaration on goods the obligation on payment of customs duties for making of customs transactions is subject to execution before submission of such declaration.

6. Causing to the payer of damage as a result of natural disaster, technological catastrophic crash (emergency situation of natural or technogenic nature) or other force majeure circumstances, delay to this person of financing from the republican budget or payment for the state order executed by it shall be confirmed by the payer for the purposes of provision of delay or payment by installments of payment of import customs duties and (or) taxes.

Causing confirmation issue to the payer of damage as a result of natural disaster, technological catastrophic crash (emergency situation of natural or technogenic nature) or other force majeure circumstances, delays to this person of financing from the republican budget or payment for the state order executed by it for the purposes of provision of delay or payment by installments of payment of import customs duties and (or) taxes perform:

republican state bodies in which departmental subordination there is payer;

regional executive committees (The Minsk Gorispolkom) if the payer is not in departmental subordination of republican state bodies.

The procedure for issue of this Item of confirmation specified in part two is determined by Council of Ministers of the Republic of Belarus.

7. Change of payment due dates of import customs duties, taxes in the form of delay or payment by installments concerning the goods issued before submission of the declaration on goods in case of their subsequent customs declaring is not made.

The customs authority refuses provision of delay or payment by installments of payment of import customs duties and (or) taxes, except as specified provisions of delay or payment by installments of tax payment according to the decision of the President of the Republic of Belarus if at the disposal of customs authority there is information on approach of one of the following circumstances:

person applying for provision of delay or payment by installments has the duty which is not fulfilled at the scheduled time on customs payment, other payments which collection is assigned to customs authorities, and also percent, penalty fee on them;

concerning person applying for provision of delay or payment by installments proceeedings about bankruptcy are initiated;

person applying for provision of delay or payment by installments is in process of liquidation (the activities termination);

concerning applying for provision of delay or payment by installments of the physical person who is the individual entrepreneur or the head and (or) the chief accountant of the legal entity criminal case, production of inquiry on which is conducted by customs authorities, is brought.

If about the circumstances specified in part two of this Item, the customs authority knew after decision making of provision of delay or payment by installments of payment of import customs duties and (or) taxes, this decision is subject to cancellation.

Person who submitted the application for provision of delay or payment by installments of payment of import customs duties and (or) taxes is notified on such cancellation in writing within three working days after adoption of this decision.

Acceptance and cancellation of the decision on provision of delay or payment by installments of payment of import customs duties are made according to the procedure, established for change of the due dates for tax payment which collection is performed by customs authorities.

8. The statement on return of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments, the money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties moves in the Minsk central customs, except as specified, specified in parts by second or heel of this Item.

If as the statement on return (offsetting) of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, the address of the customs applicant about modification and (or) amendments in the data specified in the declaration goods is considered by penalty fee, such application is submitted to customs authority which performed release of goods.

The statement on return of the money deposited by the physical persons who are not individual entrepreneurs on the current (settlement) bank account of customs authority moves in customs authority into which account such money was deposited.

The statement on return (offsetting) of the amounts of import customs duties, taxes, the special, anti-dumping, compensatory duties concerning the goods specified in Item 1 of article 242 of shopping Mall EEU moves in customs authority which performed release of goods according to customs procedure of release for internal consumption.

The statement on return (offsetting) of the amounts of export customs duties concerning the goods specified in Item 1 of article 237 of shopping Mall EEU moves in customs authority which performed release of goods according to customs procedure of export.

Applications can be submitted for return electronically through the single portal of electronic services.

The address of the customs applicant about modification and (or) amendments in the data specified in the declaration goods is considered as the statement:

on return of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee if it contains the data necessary for their return;

on offsetting of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee if it contains data on such offsetting.

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