of December 22, 2018 No. 490
About customs regulation
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;
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