RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 1, 2019 No. 437

About utilization of vehicles

Based on article 5 of the Law of the Republic of Belarus of December 30, 2018 No. 159-Z "About modification and amendments in some laws of the Republic of Belarus", Item 3 of Article 301, of subitem 1.3 of Item 1, of Item 2 of Article 302 and article 304 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure and conditions of adoption of the obligation to provide the subsequent safe handling of the waste formed as a result of loss by vehicles of the consumer properties it (is applied).

2. Establish:

the list of the documents confirming release of vehicles, except for self-propelled machines and (or) trail cars to them from utilization collection, according to appendix 1;

the list of types and categories of vehicles, except for the self-propelled machines and (or) trail cars to them which are subjects to taxation by utilization collection and also rates of utilization collection according to appendix 2.

3. The documents specified in appendix 1, are represented to the body performing state registration of vehicles, and concerning the imported (imported) vehicles - as well to customs.

3-1. For the purposes of this resolution criterion in case of determination of rate of utilization collection concerning the vehicles imported (imported) with territory state members of the Eurasian Economic Union from delivery date by customs authority of which in other state members of the Eurasian Economic Union until submission in the Republic of Belarus of the document reflecting calculation and payment of utilization collection there passed less than one year, the conclusion about independent assessment of the vehicle issued by the legal entity performing estimative activities is (further – the conclusion about independent assessment).

If the customs value of vehicles declared in the declaration on goods in case of their room under customs procedure of release for internal consumption, or the cost of vehicles declared in the passenger customs declaration in case of their release in free circulation is less than the cost of vehicles, specified in the conclusion about independent assessment, the amount by which the rate of utilization collection increases, is determined as difference of customs duties, the taxes calculated:

as though concerning such vehicles in the Republic of Belarus release of goods for private use in free circulation with use of the conclusion about independent assessment without application of compensation of payment of customs duties, taxes and actually paid in case of customs declaring in other state members of the Eurasian Economic Union was made if the vehicle is specified in the Decision of Board of the Eurasian economic commission of June 30, 2017 to No. 74 "About the single questions connected with vehicles for private use";

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