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of August 7, 2020 No. 300

About excises

For the purpose of ensuring the balanced budget implementation I decide:

1. Recognize as excise goods fuel oil *, made in the territory of the Republic of Belarus, implementable (transferred) power supplying organizations being the part of GPO "Belenergo" and used by them for development of electrical and heat energy for the purpose of replacement of natural gas (further - replacement fuel oil).


* Classified by codes 2710 19 510 1-2710 19 680 9, of 2710 20 310 1-2710 20 390 9th single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

2. Establish rate of excises for 1 ton of replacement fuel oil as the work of rate of export customs duty on fuel oil and the official rate of the Belarusian ruble to US dollar established by National Bank.

The rate of export customs duty operating on the date of shipment (transfer) of replacement fuel oil to the power supplying organizations and the official rate of Belarusian ruble to US dollar established by National Bank on the first of calendar month in which shipment (transfer) is performed are applied to calculation of value of rate of excises.

The received value of rate of excises is rounded to within two signs after comma.

3. The moment of the actual realization (transfer) of replacement fuel oil, the shipped (transferred) with April 1, 2020 to date official publication of this Decree, the last date of official publication of this Decree is.

4. The Belarusian state concern on oil and chemistry no later than the 10th following the expired tax period informs the Ministry of Taxes and Tax Collection on the actual sales amounts (transfer) of replacement fuel oil by payers of excises in the expired tax period.

5. Make changes to the following presidential decrees of the Republic of Belarus:

5.1. in appendix 1 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 "About the taxation":

in Item 10:

in the subitem of 10.1 figures "" to replace "1924," with figures of "3848,64";

in the subitem "1194," "" to replace 10.2 figures with figures of "2388,72";

in Item 11:

in the subitem to replace 11.1 figures of "932,2" with figures of "1864,4";

in the subitem "737," "" to replace 11.2 figures with figures of "1474,64";

5.2. in subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of February 28, 2020 "About excises" figures of "0,25" to replace No. 84 with automobile fuel with figures of "0,125".

6. This Decree becomes effective after its official publication and extends the action:

Item 5 - on the relations which arose since July 1, 2020;

other provisions of this Decree - on the relations which arose since April 1, 2020.

President of the Republic of Belarus

A. Lukashenko

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

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