of August 1, 2022 No. 264
About restructuring of customs debt
For the purpose of increase in internal stability of economy:
1.1. The State Customs Committee can make the decision on restructuring of customs debt * the legal entity for a period of up to one year;
* For the purposes of this Decree terms are used in the values determined in appendix.
1.2. the basis for the decision making called in subitem 1.1 of this Item is the statement of the legal entity in which the circumstances interfering repayment of customs debt are specified;
1.3. are enclosed to the application:
the petition of republican state body under which supervision the legal entity is, or regional executive committee (The Minsk Gorispolkom) if the legal entity is not under supervision of republican state body, about restructuring of customs debt with indication of under it data on compliance of the legal entity to the requirements called in paragraphs second and third Item 3 appendices;
schedule of step-by-step repayment of customs debt;
1.4. the decision on restructuring of customs debt or on refusal in its restructuring:
is accepted no later than ten working days from the date of filing of application about restructuring of customs debt in time;
goes it (is issued) to the legal entity in writing no later than one working day following behind day of adoption of such decision;
1.5. The State Customs Committee makes the decision on refusal in restructuring of customs debt:
if the statement and documents attached to it contain incomplete or false information;
in case of non-compliance with the requirements specified in subitems 1.1-1.3 of this Item;
1.6. in the decision:
about restructuring of customs debt the information about the legal entity, start and end dates of term of restructuring of customs debt, start and end dates of repayment period of each stage are specified to the restructured customs debt, total amount of customs debt, due for settlement, and also about the amounts of customs debt determined for each stage of its repayment;
about refusal in restructuring of customs debt the reason of such refusal is specified;
1.7. during the term of restructuring of customs debt specified in the decision on restructuring of customs debt, debt collection is not performed and penalty fee is not charged, except for the case established in subitem 1.8 of this Item;
1.8. in case of default of customs debt in the terms specified in the decision on its restructuring:
the decision on restructuring of customs debt is terminated;
measures for collection of the amount of customs debt which remained to repayment since the day following behind the day established for repayment of customs debt are taken;
penalty fee on the amounts specified in paragraph three of this subitem, according to the procedure and the terms established in article 55 of the Tax Code of the Republic of Belarus is charged.
2. In two-month time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree.
Item 1 - in two months after official publication of this Decree is also effective till December 31, 2023;
other provisions of this Decree - after its official publication.
President of the Republic of Belarus
to the Presidential decree of the Republic of Belarus of August 1, 2022 No. 264
List of terms and their determinations
1. Restructuring of customs debt - step-by-step repayment of customs debt according to the decision on restructuring of customs debt.
2. Customs debt - the amount not paid in time, established by the Customs code of the Eurasian Economic Union or acts of the legislation, customs payments, the special, anti-dumping, compensatory and other duties applied for the purpose of protection of the domestic market, penalty fee, percent, other payments levied by customs authorities.
3. The legal entity - the legal entity created according to the legislation of the Republic of Belarus, having customs debt and answering to one of the following requirements:
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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