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The document ceased to be valid since August 1, 2014 according to Item 8 of appendix to the Presidential decree of the Republic of Belarus of July 28, 2014 No. 380

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 31, 2006 No. 474

About procedure for determination of customs value of goods

For the purpose of enhancement of procedure for determination of customs value of the goods which are exported from the territory of the Republic of Belarus:

1. Determine that customs value of the goods which are exported from the territory of the Republic of Belarus (further - exported goods), is determined on the basis of transaction price, that is actually paid or subject payment of the amount in case of commodity export, and includes also the expenses incurred by the buyer, but not included in the amount which is actually paid or subject to payment, including:

1.1. commission and broking commissions;

1.2. the cost of containers and (or) other multireusable tare if according to the Commodity nomenclature of foreign economic activity of the Republic of Belarus they are considered as a unit with exported goods;

1.3. packaging cost, including the cost of packaging materials and packing works;

1.4. the corresponding part of cost it is directly or indirectly free or at reduced price provided to the seller by the buyer for use in connection with production and sales of goods for export of the following goods and services:

raw materials, materials, details, semifinished products and other components which are component of exported goods;

tools, stamps, forms and other similar objects used in case of production of exported goods;

the auxiliary materials spent in case of production of exported goods;

engineering study, developmental works, design, decorating, sketches and drawings;

1.5. licensed and other payments for use of intellectual property items which the buyer directly or indirectly shall perform as condition of purchase of exported goods;

1.6. the part of the income from resales arriving to the seller directly or indirectly, transfers or uses by the buyer of goods after their export from the territory of the Republic of Belarus;

1.7. the taxes (except for the customs payments paid in case of customs clearance) levied in the territory of the Republic of Belarus if according to the tax legislation or international treaties of the Republic of Belarus they are not subject to compensation to the seller in case of commodity exportation from the territory of the Republic of Belarus.

2. In case of impossibility of determination of customs value according to Item 1 of this Decree customs value of exported goods is determined proceeding from the accounting data of the export seller reflecting its production costs and realization of exported goods, and size of the profit got by the exporter when exporting of the specified goods from the territory of the Republic of Belarus or on the basis of booking data about receipt and write-off from balance of exported goods provided by the customs applicant.

In case of determination of customs value of such goods the expenses listed in subitems 1.1-1.7 of Item 1 of this Decree shall be considered.

3. In case of impossibility of determination of customs value according to Item 2 of this Decree customs value of exported goods is determined on the basis of data on the prices of identical or homogeneous goods or proceeding from calculation of the cost (cost) of the exported identical or homogeneous goods taking into account the expenses called in subitems 1.1-1.7 of Item 1 of this Decree. In case of determination of concept of identical and homogeneous goods it is necessary to be guided by articles 15 and 16 of the Law of the Republic of Belarus of February 3, 1993 "About the Customs tariff" (Vedamasts? Vyarkho¸naga of Council Respubl? to? Belarus, 1993, No. 13, Art. 126; Vedamasts? Natsyyanalnaga to descent Respubl? to? Belarus, 1998, No. 3, Art. 15).

4. The State Customs Committee according to this Decree establishes procedure for use of system of determination of customs value of the goods which are exported from the territory of the Republic of Belarus, procedure and conditions of the statement of their customs value.

5. In three-months time after official publication of this Decree to provide to Council of Ministers of the Republic of Belarus reduction of the legislation in compliance with this Decree and to take other measures for its realization.

6. This Decree becomes effective since August 1, 2006.

 

President of the Republic of Belarus A. Lukashenko

 

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