Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

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

Rates of excises on tobacco products

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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