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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 22, 2018 No. 490

About customs regulation

(as amended on 31-12-2020)

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. collection of customs payments, other payments which collection is assigned to customs authorities of percent, is not made by penalty fee if the requirement about their payment, the decision on collection of customs payments, percent, or the decision under the act of customs inspection is not shown by penalty fee within five years from the date of approach of term of their payment;

1.2. customs duties for making of customs transactions are not paid concerning the goods for private use moved without payment of customs duties, taxes or imported with exemption of customs duties, taxes;

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.

2. Determine features of customs regulation (appendix 1).

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 on the Eurasian Economic Union of May 29, 2014 (further - the Agreement);

the international agreements of state members of the Customs union - the international agreements signed within the Eurasian Economic Union (further - 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. The Council of Ministers of the Republic of Belarus determines:

procedure, conditions and cases when ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties are not provided;

the list of the types of goods which are exposed to bystry spoil concerning which according to article 81 of shopping Mall EEU customs transactions are made in first-priority procedure if such list is not determined by the acts regulating customs legal relationship constituting the right of EEU;

procedure for recognition by customs authorities of the fact of destruction and (or) irretrievable loss of the foreign goods which are under customs control owing to accident or force majeure or the fact of irretrievable loss of these goods as a result of natural wastage under normal conditions transportations (transportation) and (or) storage;

requirements to arrangement and hardware of the elements of customs infrastructure located in locations of the customs authorities and organizations which are a part of the system of customs authorities and in other places in the territory of which customs transactions can be made and is carried out customs control;

procedure for storage in constructions, rooms (parts of rooms) and (or) on the open areas (parts of the open areas) of Authorized Economic Operator together with the goods which are on temporary storage, other goods;

the inventory concerning which delay or payment by installments of payment of import customs duties according to the subitem 4 of Item 2 of article 59 of shopping Mall EEU can be granted if such list is not determined by the acts regulating customs legal relationship constituting the right of EEU;

additional terms in case of which accomplishment periodic customs declaring according to article 116 of shopping Mall EEU, and also types of goods to which provisions of article 116 of shopping Mall EEU are not applied can be performed;

procedure for conducting verification of customs, other papers and (or) data concerning the declaration on goods submitted concerning goods which release is made before its giving, the documents confirming the data declared in the specified declaration, and the data declared in this declaration and (or) containing in the documents submitted to customs authorities if such procedure is not determined by the acts regulating customs legal relationship constituting the right of EEU;

features of making of the customs transactions connected with release of goods before submission of the declaration on goods if these features are not determined by the acts regulating customs legal relationship constituting the right of EEU or in the cases provided by such acts;

procedure and terms of the direction to the payer, and also person (persons) bearing (performing) with the payer solidary duty on customs payment, the special, anti-dumping, compensatory duties, the decision on collection of customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, procedure and term of accomplishment of the requirements provided in this decision, and also form of such decision;

cases when change of the place of temporary storage of goods before their release is allowed;

approval procedure of customs authority on making with the goods which are on temporary storage, the transactions specified in Item 2 of article 102 of shopping Mall EEU, and also refusal in issue of such permission;

cases when goods concerning which preliminary customs declaring is performed can be placed (to be) in the customs control zone which is in the region of activities of the customs authority other than the customs authority which registered the customs declaration;

features of carrying out customs control concerning goods which customs declaring was performed according to article 116 of shopping Mall EEU.

5. The State Customs Committee determines:

structure and format of customs papers in the form of electronic documents if other is not established by the international treaties and acts constituting the right of EEU regulating customs legal relationship;

forms of the customs papers which are not provided and (or) not defined by the international treaties and acts constituting the right of EEU, procedure for filling of these forms, modification (amendments) of such documents;

customs authorities which make the provisional solution on goods origin, imported on customs area of EEU;

procedure for making by customs authorities of customs transactions by means of information system of customs authorities without participation of officials of customs authorities if such procedure is not determined by the acts regulating customs legal relationship constituting the right of EEU;

procedure for making by customs authorities of the customs transactions connected with document registration, provided for goods placement on temporary storage and issue of confirmation about their registration;

features of procedure for making of the customs transactions connected with registration of the customs declaration or refusal in such registration in case of defect of the information systems used by customs authorities;

cases and procedure for putting down of marks about release of goods in business, transport (transportation) documents or about cancellation of release of goods on business, transport (transportation) documents on which marks about release of goods are put down;

procedure for making of the customs transactions connected with registration of submission of documents by customs authority for completion of action of customs procedure of customs transit;

the customs authorities authorized on conducting customs examination;

procedure for making of the customs transactions connected with customs declaring and release of goods in the customs authority other than customs authority in which region of activities there are goods, in case of application by Authorized Economic Operator of the special simplification provided by the subitem 5 of Item 3 of article 437 of shopping Mall EEU;

form and procedure for use of the document confirming acceptance by customs authority of ensuring discharge of duty on payment of customs duties, taxes and also its structure and format in the form of the electronic document;

the qualifiers used for specifying in customs papers in the coded type of data if such qualifiers are not determined by the acts regulating customs legal relationship constituting the right of EEU;

the application form on return of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments, money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties;

the application form on return (offsetting) of the amounts of export customs duties or import customs duties, taxes, the special, anti-dumping, compensatory duties concerning the goods specified in Item 1 of Article 237 and Item 1 of article 242 of shopping Mall EEU;

the application form on return of the money deposited by the physical persons who are not individual entrepreneurs on the current (settlement) bank account of customs authority;

procedure for registration of registration of the declaration for goods and refusal in its registration in the part which is not determined by the acts regulating customs legal relationship constituting the right of EEU;

in coordination with the State boundary committee the list of places of movement of goods through customs border of EEU in the Republic of Belarus in which the system of double corridor is applied.

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;

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