of July 4, 2022 No. 224
About excises
1. Establish for the period till December 31, 2022 rates of excises on tobacco products (appendix).
2. Grant to payers the right to representation within three working days after entry into force of this Decree in tax authority in the place of registration of the notification on the maximum retail prices of the filtered cigarettes which are subject to application in five working days after entry into force of this Decree.
3. Determine that the tax base concerning tobacco for hookah is determined as the mass of tobacco raw materials in tobacco for hookah, but at least 20 percent of net weight of tobacco for hookah on condition of specifying on consumer packaging of information on the mass of tobacco raw materials. In case of absence on consumer packaging of information on the mass of tobacco raw materials the tax base is determined as tobacco net weight for hookah.
4. This Decree becomes effective after its official publication and extends the action to the relations which arose since July 1, 2022.
President of the Republic of Belarus
A. Lukashenko
Appendix
to the Presidential decree of the Republic of Belarus of July 4, 2022 No. 224
|
Name of goods |
Code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union |
Taxation unit |
Rates of excises, rubles for taxation unit | |
|
from July 1 to September 30 |
from October 1 to December 31 | |||
|
Tobacco pipe, smoking |
from 2403 19 |
1 kilogram |
131,15 |
145,83 |
|
Tobacco for hookah |
2403 11 000 0 |
" |
154,35 |
154,35 |
|
The tobacco products intended for consumption by heating |
from 2404 |
1 kilogram of tobacco mix (the heated tobacco) |
170,26 |
178,77 |
|
Cigars |
from 2402 10 000 0 |
1 piece |
8,62 |
9,73 |
|
Cigarillos |
from 2402 10 000 0 |
1000 pieces |
126,22 |
140,43 |
|
Filtered cigarettes in case of retail price (on groups): |
from 2402 20 |
" |
||
|
from July 1 to September 30 to 155 rubles (the I group) |
" |
37,88 |
||
|
from October 1 to December 31 to 162 rubles (the I group) |
" |
43,56 | ||
|
from July 1 to September 30 from 155 rubles (the II group) |
" |
86,36 |
||
|
from October 1 to December 31 from 162 rubles (the II group) |
" |
91,36 | ||
|
Non-filtered cigarettes, cigarettes |
from 2402 20 |
" |
29,17 |
33,54 |
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