RESOLUTION OF THE MINISTRY OF ANTI-MONOPOLY REGULATION AND TRADE OF THE REPUBLIC OF BELARUS AND MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of November 25, 2021 No. 75/37

About remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products, not tobacco nicotinocontaining tobacco products, liquids for electronic systems of smoking

Based on part two of Item 3 of article 26 of the Law of the Republic of Belarus of August 27, 2008 No. 429-Z "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol", Article 246 and Item 1 of article 295 of the Law of the Republic of Belarus of October 14, 2022 No. 213-Z "About licensing" the Ministry of anti-monopoly regulation and trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus POSTANOVLYAYUT:

1. Approve the Instruction about procedure for realization of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products, not tobacco nicotinocontaining tobacco products, liquids for electronic systems of smoking or return to their suppliers it (is applied).

2. Recognize invalid:

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85 "About some questions of realization or supplier return of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products and recognition No. 50/125 which voided resolutions of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 21, 2006;

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 4, 2011 No. 41/48 "About introduction of amendments to the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85";

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 14, 2012 No. 23/31 "About modification and amendments in the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85";

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 24, 2013 No. 22/26 "About modification and amendments in the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85";

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 14, 2015 No. 14/9 "About modification and amendments in the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85";

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 19, 2016 No. 3/4 "About introduction of amendments to the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85".

3. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of anti-monopoly regulation and trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 25, 2021 No. 75/37

The instruction about procedure for realization of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products or return to their suppliers

1. This Instruction determines procedure:

realization of the formed remaining balance of alcoholic beverages, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products (further if other is not established, – the remaining balance of goods realized by wholesale) or their supplier return in case of the termination of the license for wholesale trade and storage of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products which constituting services is wholesale trade by alcoholic beverages, wholesale trade by non-food alcohol-containing products, wholesale trade by non-food ethyl alcohol, wholesale trade by tobacco products (further – the license for wholesale trade);

realization of the formed remaining balance of alcoholic beverages, tobacco products, not tobacco nicotinocontaining tobacco products, liquids for electronic systems of smoking (further if other is not established, – the remaining balance of goods realized at retail) or their supplier return in case of the termination of the license for retail trade by alcoholic beverages, tobacco products, not tobacco nicotinocontaining tobacco products, liquids for electronic systems of smoking (further – the license for retail trade);

realization of remaining balance of the ethyl alcohol received from food raw materials, the ethyl rectified technical alcohol and the ethyl denatured alcohol received from food or non-food raw materials (further – remaining balance of ethyl alcohol) formed in case of the termination by legal entities of the Republic of Belarus (further – legal entities) and the individual entrepreneurs registered in the Republic of Belarus (further – individual entrepreneurs), production (performance of works, rendering services) on which the specified alcohol was received, except for realization of the remaining balance of ethyl alcohol formed in case of the termination of licenses for production of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products;

realization of remaining balance of alcoholic beverages, the food spirit semifinished products formed in case of the termination by legal entities and individual entrepreneurs of production of own food products.

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