Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of June 20, 2019 No. 406

About measures for implementation of the Agreement on the Customs code of the Eurasian Economic Union

(as amended on 10-05-2023)

Based on Items 2 and 3 of Article 40, Item 6 of Article 42, parts five and the seventh Item 2 of Article 61, Articles 71, Item 2 of Article 72, parts one of Item 3 of Article 76, parts two of Item 1 of Article 87, Article paragraph two 96, Items 3 and 4 of Article 98, Item 3 of Article 128, Item 3 of Article 143, Item parts two 2, Item 8 and part four of Item 10 of Article 147, parts one of Item 5 of Article 150, Item 6 of Article 176, Item 3 of Article 190, Item 2 of Article 198, parts one and third Item 7, subitem 8.2 of Item 8 of Article 199, Item 2 of article 254 of the Law of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus", parts two of subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of July 21, 2014 No. 360 "About movement of goods for private use" and for the purpose of implementation of the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017 DECIDES: Council of Ministers of the Republic of Belarus

1. Determine:

1.1. the list of the types of goods which are exposed to bystry spoil concerning which according to Article 81 of the Customs code of the Eurasian Economic Union customs transactions are made in first-priority procedure, according to appendix 1;

1.2. the inventory concerning which delay or payment by installments of payment of import customs duties according to the subitem 2 of Item 1 of Article 448 of the Customs code of the Eurasian Economic Union, according to appendix 2 can be granted;

1.3. notification form of the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities according to appendix 3;

1.4. the inventory of medical appointment and the specialized food products of dietary clinical nutrition imported on customs area of the Eurasian Economic Union in the Republic of Belarus in the international mailings and (or) delivered by carrier to the physical persons included in the list created by the Ministry of Health, having separate incurable diseases on which action of subitem 8.2 of Item 8 of article 199 of the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" according to appendix 4 expatiates;

1.5. the list of separate incurable diseases of the physical persons included in the list created by the Ministry of Health to which on customs area of the Eurasian Economic Union in the Republic of Belarus are imported in the international mailings and (or) goods of medical appointment and specialized food products of dietary clinical nutrition on which action of subitem 8.2 of Item 8 of article 199 of the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" according to appendix 5 expatiates are delivered by carrier.

2. Determine that:

2.1. the goods placed on temporary storage in the place of arrival can be stored in the places of temporary storage which are not in the place of arrival, in the following cases:

goods are transported by rail transport to the places of temporary storage placed at railway stations;

documents for goods placement, transported by road transport, on temporary storage in the place of arrival are provided by the warehouse keeper of temporary storage on which the goods placed on temporary storage in such place of arrival can be stored. The list of warehouses of temporary storage in which the goods transported by road transport, placed on temporary storage in places of arrival can be stored and the places of arrival corresponding to them is established by the State Customs Committee;

2.2. in case of identification of mistakes in 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 (further – the notification), except the notification specified in part six of Item 2 of article 61 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" changes, except for are made to it:

mistakes in the name (surname, initials) of the payer or person performing with the payer solidary duty on customs payment, penalty fee, percent, other payments which collection is assigned to customs authorities;

mistakes in the amount of customs payments, other payments which collection is assigned to customs authorities, and also the penalty fee added on such payments if the mistake entailed reduction of such amount;

absence case in the notification of the subject to customs payment, other payments which collection is assigned to customs authorities, and (or) the penalty fee added on such payments, data on which as a result of mistake were not specified in the notification.

Modification of the notification is performed:

according to the decision of the chief (deputy chief) of the customs which constituted such notification;

in time no later than three working days from the date of detection of mistake and no later than three years from the date of creation of the notification.

Modification of the notification is drawn up on the form of the letter of customs. At the same time in the letter of customs the data which are subject to change from the notification and the changes made to the notification are specified.

Changes in the notification go to the address of the payer and person performing solidary duty on customs payment, penalty fee, percent, other payments which collection is assigned to customs authorities, in terms and according to the procedure, the notifications determined for the direction (delivery);

2.3. permission to making with the goods which are on temporary storage of the transactions specified in part one of Item 1 of article 87 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" except for of unloading of goods concerning which action of customs procedure of customs transit is complete (further – permission to making of transactions) is issued by customs authority based on the statement of the person having powers concerning goods (further – the statement on making of transactions), constituted electronically or written form in duplicate in case of impossibility for technical reasons of its giving electronically.

Unloading permit of goods concerning which action of customs procedure of customs transit is complete is the registration document number, provided for goods placement on temporary storage, appropriated by customs authority in case of the placement of such goods on temporary storage.

The statement on making of transactions:

moves in customs authority in which region of activities making of the transactions specified in Item 2 of article 102 of shopping Mall EEU including marking of the goods which are on temporary storage in warehouse of temporary storage and in duty-free shop, unloading, overload (transfer) of goods, and also the transactions specified in Item 2 of article 87 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus is provided;

shall contain list of transactions and reasons for need of their making.

The application is electronically submitted for making of transactions through the single portal of electronic services or by means of system of interdepartmental electronic document management of state bodies.

Permission to making of transactions or refusal in issue of such permission:

are issued by customs authority no later than one hour from the moment of registration of a statement on making of transactions and if such statement is registered less than in one hour prior to completion of work of customs authority, – within one hour from the moment of the beginning of working hours of this customs authority;

shall contain date and time of their issue.

Permission to making of transactions in case of filing of application on making of transactions is issued:

in writing by imposing of the resolution of the authorized officer of customs authority on two copies of such statement, the witnessed signature and print of personal number seal;

electronically by the direction to person who submitted such application, letters electronically through the single portal of electronic services or by means of system of interdepartmental electronic document management of state bodies.

The refusal shall contain the reasons of such refusal in issue of permission to making of transactions.

The customs authority refuses issue of permission to making of transactions in cases:

if the statement on making of transactions contains incomplete or false information;

non-compliance with the requirements specified in parts one, the third and fourth this subitem.

One copy of the application on making of transactions, given in writing, with the resolution of the authorized officer of customs authority returns to person who submitted such application;

2.4. 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 declaration on goods:

if such goods are placed on temporary storage in the place of arrival and are stored in the place of temporary storage which is not in the place of arrival according to subitem 2.1 of this Item;

in case of use by the Authorized Economic Operator having the certificate on inclusion in the register of Authorized Economic Operators of the second or third type, special simplification provided in the subitem 5 of Item 3 of article 437 of shopping Mall EEU;

2.5. No. 307 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 14.05.2022

2.6. to fields of activity in case of receipt of the work permit in which the foreign physical person can import on customs area of the Eurasian Economic Union in the Republic of Belarus in the accompanied and (or) unaccompanied baggage for the stay in such territory with exemption of customs duties, taxes the goods for private use which were in the use, the activities which are priority type of activity (the sector of economy) for implementation of investments, certain Council of Ministers of the Republic of Belarus according to part two of subitem 1.1 of Item 1 of the Decree of the President of the Republic of Belarus of August 6, 2009 No. 10 "About creation of additional terms for implementation of investments in the Republic of Belarus" belong.

Work of the foreign physical person in the spheres specified in part one of this subitem is confirmed by the conclusion of republican state body, the state organization subordinated to the Government of the Republic of Belarus, Administration of the President of the Republic of Belarus, regional executive committee (further – regional executive committee), the Minsk city executive committee (further – the Minsk Gorispolkom), signed the investment contract with the investor (investors) or representatives on coordination of works on the investment project. The conclusion shall contain the information about such foreign physical person, its position of the employee (the worker's profession), the place and the period of its work in the territory of the Republic of Belarus;

2.7. customs declaration of goods according to article 116 of shopping Mall EEU can be performed in case of accomplishment of the following additional terms:

customs declaring is performed when placing goods under customs procedures of export, release for internal consumption, customs warehouse, duty-free trade, free customs zone, free warehouse or concerning supplies;

in case of customs declaring the declaration on goods is used;

goods, except for supplies, are declared as one goods;

customs applicant of goods is the Authorized Economic Operator, resident free (special, special) economic zone (further – SEZ), the owner of customs warehouse, the owner of free warehouse or the owner of duty-free shop;

goods concerning which customs declaring according to article 116 of shopping Mall EEU is performed except for of the goods moved with pipeline transport or on power lines after their import to customs area of the Eurasian Economic Union will be shown to the customs authority which performed release of such goods.

Customs declaration of goods according to article 116 of shopping Mall EEU is not applied to goods:

the placed under customs procedure using privileges on customs payment and (or) tariff preferences;

subject to marking if availability of such marking is condition of release of goods;

assessed by export customs duties, placed under customs procedure of export;

during which period of delivery the rate of customs payment, the special, anti-dumping, compensatory duty is changed or entered or prohibitions and restrictions are established;

containing the intellectual property items included in the national customs register of intellectual property items and (or) the unified customs register of intellectual property items of state members of the Eurasian Economic Union;

2.8. in case of customs declaration of goods according to article 116 of shopping Mall EEU customs control concerning the goods declared in the declaration on goods is carried out during the entire period of delivery, including for the purpose of non-admission of import to customs area of the Eurasian Economic Union in the Republic of Belarus or export from such territory of goods in the quantity exceeding the quantity declared in the declaration on goods, except as specified, when according to the acts constituting the right of the Eurasian Economic Union import to customs area of the Eurasian Economic Union in the Republic of Belarus or export from such territory of goods in the quantity exceeding the quantity declared in the declaration on goods is allowed.

Customs control is carried out with the features specified in part one of this subitem concerning goods:

imported on customs area of the Eurasian Economic Union in the Republic of Belarus, - in case of their presentation to the customs authority which performed release of goods;

exported from customs area of the Eurasian Economic Union in the Republic of Belarus, - in case of their presentation to customs authority in the place of departure if other is not determined within use of risk management system.

The customs authority which performed release of the goods imported on customs area of the Eurasian Economic Union in the Republic of Belarus concerning which customs declaring according to article 116 of shopping Mall EEU is performed informs in written or electronic form of the customs applicant on identification of exceeding of the goods quantity declared in case of such customs declaring in the declaration on goods;

2.9. No. 307 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 14.05.2022

2.10. when using as the declaration on goods of the documents provided by acts of Universal Postal Union and accompanying the international mailings, submission of such customs declaration is followed by representation of its electronic type in case of declaration of goods according to customs procedures of export and reimport.

When using as the passenger customs declaration of the documents provided by acts of Universal Postal Union and accompanying the international mailings, submission of such customs declaration is followed by representation of its electronic type in case of transfer of goods in the registered international mailings to physical persons, constantly or temporarily living, temporarily staying in the territory of the Republic of Belarus if:

the cost, weight and (or) goods quantity, sent in one international mailing, exceed the legislations established by acts in the field of customs regulation or decisions of the Eurasian economic commission cost, weight and (or) quantitative regulations of import to customs area of the Eurasian Economic Union in the Republic of Belarus of goods for private use without payment of customs duties, taxes;

in the documents provided by acts of Universal Postal Union and accompanying the international mailing there are no data which are subject to specifying in such documents;

2.10-1. in the cases determined by part two of subitem 2.10 of this Item, the appointed operator of mail service provides in customs authority information electronically on identity documents of the physical person – the receiver of the goods for private use sent in the international mailings;

2.11. the physical person, constantly or temporarily living, temporarily staying in the territory of the Republic of Belarus, being the receiver of the goods for private use sent to its address in the registered international mailings if declaring of such goods is performed with use as the passenger customs declaration of the documents provided by acts of Universal Postal Union and accompanying the registered international mailings in the cases specified in part two of subitem 2.10 of this Item represents to the appointed operator of mail service of the Republic of Belarus in Russian or Belarusian of the data:

about surname, own name, middle name (if that is available);

about the place of permanent or temporary residence or temporary stay in the Republic of Belarus of such person;

about the name and goods quantity;

about the cost of goods;

about the passport, other identity document of the receiver of goods (number and date of issue, identification number (in the presence).

The data specified in part one of this subitem are represented by the physical person – the receiver of the goods for private use sent in the registered international mailings through the official site of the appointed operator of mail service of the Republic of Belarus on the global computer Internet or in writing by means of mail service, including with use of national post electronic system, to the appointed operator of mail service of the Republic of Belarus.

2.12. capital structures (buildings, constructions), their parts, the isolated rooms, their parts (further – real estate objects), construction and (or) equipment of which were made made) by the owner of free customs zone (further – STZ) with use of the goods placed under customs procedure of free customs zone which without prejudice to implementation of the investment project of this owner of STZ can be transferred to resident of SEZ for implementation of its investment project, are determined by administration of SEZ or the authorized person based on the address of the owner of STZ which placed the specified goods under customs procedure of free customs zone with application of a copy of the agreement signed between it and resident of SEZ to which these real estate objects, and reasons for need of such transfer are transferred.

Administration of SEZ or the authorized person within five working days from the date of receipt of the address specified in part one of this subitem:

makes the decision on possibility of transfer of real estate objects or impossibility of their transfer;

informs on the made decision on the form of the letter of administration of SEZ signed by the head of administration of SEZ, the head of the authorized person or their deputies:

person which provided the address specified in part one of this subitem;

customs authority in which the goods specified in part one of this subitem were placed under customs procedure of free customs zone, in case of decision making about possibility of transfer of real estate objects.

For the purposes of this subitem the owner of STZ is understood as resident of SEZ, including logistic SEZ, port SEZ, territorial SEZ, and also person who is a part of the system of governing bodies of territorial SEZ for which STZ limits are determined;

2.13. in case of declaration of goods in case of their room under customs procedure of free customs zone and absence in the declaration on goods of data on STZ in which it is placed or the goods, by the notification on commodity importation, placed under customs procedure of free customs zone, are planned for STZ territory, including for the territory of port STZ or logistic STZ to placement, are presented in the form of the electronic document by the customs applicant of customs procedure of free customs zone in customs authority in which region of activities STZ, the notification on placement of goods in the customs control zone is located.

In case of declaration of goods in case of their room under customs procedure of free customs zone and availability in the declaration on goods of data on STZ in which it is placed or the goods, by the notification on commodity importation, placed under customs procedure of free customs zone, are planned for STZ territory, including for the territory of port STZ or logistic STZ to placement, such declaration on goods is.

When importing to the territory of port STZ, logistic STZ or territorial STZ of goods which are considered placed under customs procedure of free customs zone from the date of their import to such territory the notification on import of such goods to the territory of port STZ, logistic STZ or territorial STZ is presented in the form of the electronic document by the customs applicant of customs procedure of free customs zone in customs authority in which region of activities STZ, the notification on placement of goods in the customs control zone is located.

In case of the return import to STZ territory, including to the territory of port STZ or logistic STZ, the goods specified in subitems 1, of 2, of the 4 and 5 item 4 of article 205 of shopping Mall EEU, the notification on import of such goods to SEZ territory including to the territory of port STZ or logistic STZ, is presented in the form of the electronic document by the customs applicant of customs procedure of free customs zone in customs authority in which region of activities STZ, the notification on placement of goods in the customs control zone is located.

The notification on placement of goods in the customs control zone is submitted in the case specified:

in part one of this subitem, in case of commodity importation, placed under customs procedure of free customs zone, on STZ territory, including on the territory of port STZ or logistic STZ, but no later than three working days from the date of the room of such goods under customs procedure of free customs zone;

in part three of this subitem, no later than the next working day from the date of commodity importation on the territory of port STZ, logistic STZ or territorial STZ, but no later than day of export of such goods out of limits of port STZ, logistic STZ or territorial STZ respectively;

in part four of this subitem – in day of commodity importation on STZ territory, including on the territory of port STZ or logistic STZ.

Features of filling of the notification on placement of goods in the customs control zone in the cases specified in parts one, the third and fourth this subitem are determined by the State Customs Committee;

2.14. the export permit of the goods placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone from STZ territory including from the territory of port STZ or the logistic STZ, except as specified, specified in parts two, the third and sixth this subitem is release of goods according to the declared customs procedure for the purpose of their export from STZ territory.

In case of commodity exportation from STZ territory according to item 4 of article 205 of shopping Mall EEU the export permit of such goods from the territory of STZ is the permission allowing commodity exportation, placed under customs procedure of free customs zone, and (or) the goods made (received) of the goods placed under customs procedure of free customs zone from STZ territory without completion of action of customs procedure of free customs zone.

The decision on issue of the export permit of goods from STZ territory in the case specified in the subitem 1 of Item 10 of article 207 of shopping Mall EEU or about refusal in issue of such permission is accepted by the customs authority which performed release of goods according to customs procedure of free customs zone:

within two working days from the date of giving by the customs applicant of customs procedure of free customs zone of the notification specified in part two of Item 21 of the Regulations on the free customs zones created in the territories free (special, special) economic zones (further for the purposes of this subitem - the notification);

in case of submission of the notification:

in writing by introduction of the resolution of the authorized officer of customs authority on the notification, the witnessed signature and print of personal number seal;

electronically by the direction of the electronic message to person which submitted the notification.

The decision on issue of the export permit of goods from STZ territory in the case specified in the subitem 1 of Item 10 of article 207 of shopping Mall EEU or about refusal in issue of such permission shall contain essence of the made decision, date and time of its acceptance, and also cause of failure in case of decision making about refusal in issue of permission.

The copy of the notification with the resolution of the authorized officer of customs authority goes to the person who submitted the notification.

In case of commodity exportation from STZ territory according to the subitem 4 of Item 10 of article 207 of shopping Mall EEU the export permit of such goods from the territory of STZ is permission of customs authority to departure of goods from customs area of the Eurasian Economic Union;

2.15. in case of submission of the notification together with the documents specified in part three of Item 1 of Article 128, to part three of Item 1 of Article 143 or part three of item 4 of article 176 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" in such notification are specified:

the name of waste of conversion containing in the document on conditions of conversion of goods on customs area, the document on conditions of conversion of goods for internal consumption or the conclusion about possibility of destruction of the goods intended for the room under customs procedure of destruction;

the number of waste of conversion, sequence number of such waste in the document on conditions of conversion of goods on customs area, the document on conditions of conversion of goods for internal consumption;

term of transfer of waste of conversion;

the name of the legal entity or surname, own name, middle name (if that is available) the individual entrepreneur, performing operation of the object for use of waste included in the register of objects for use of waste to which waste of conversion was transferred, or the term of use of waste of conversion by the customs applicant of customs procedure of conversion on customs area, conversions for internal consumption or destruction or person who is directly making transactions on conversion on customs area or on conversion for internal consumption on the operated object for use of waste included in the register of objects for use of waste.

In case of submission of the notification together with the documents specified in part one of Item 2 of Article 128, to part one of Item 2 of Article 143 or part one of Item 5 of article 176 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" in such notification are specified:

the name of waste of conversion containing in the document on conditions of conversion of goods on customs area, the document on conditions of conversion of goods for internal consumption or the conclusion about possibility of destruction of the goods intended for the room under customs procedure of destruction, the number of waste of conversion;

the term of burial, neutralization of waste of conversion by the legal entity or individual entrepreneur, having license for activities, connected with impact on the environment, the constituting works and (or) services of which are neutralization and (or) waste disposal (further for the purposes of this subitem – the license, or term of transfer of waste of conversion for making of such transactions to the legal entity or the individual entrepreneur having the license;

the name of the legal entity or surname, own name, middle name (if that is available) the individual entrepreneur having the license, who performed burial, neutralization or to which waste of conversion is transferred for making of such transactions.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.