RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 30, 2022 No. 951

About utilization of self-propelled machines and (or) trail cars to them

Based on Item 3 of Article 301, of subitem 1.3 of Item 1 and Item 2 of Article 302, of article 304 of the Tax Code of the Republic of Belarus (further – the Code) and in pursuance of article 8 of the Law of the Republic of Belarus of December 31, 2021 "About change of the laws on the tax matters" the Council of Ministers of the Republic of Belarus DECIDES: No. 141-Z

1. Approve Regulations on procedure and conditions of adoption of the obligation to provide the subsequent safe handling of the waste formed as a result of loss by self-propelled machines * and (or) by trail cars ** to them the consumer properties it (is applied).

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* For the purposes of this resolution self-propelled machines are understood as tractors, self-propelled road-building, utility, farm vehicles and other land trackless motorized vehicles (except for automotor-vehicles with the maximum constructive motion speed more than 50 km/h intended for movement on highways public) with engine capacity of internal combustion more than 50 cubic cm or the maximum (total) power of the electric motor (electric motors) more than 4 kW. At the same time by self-propelled machines the machines capacity of the power unit of less 5,5 of h.p. managed by row the going driver (operator) are not recognized.

** Trail cars are understood as the vehicle which is not equipped with the engine setting this vehicle in motion and towed by the self-propelled machine. Trail cars at which part of vertical load is transferred to the towing vehicle (semitrailer trucks) also belong to trail cars.

2. Establish:

the list of the documents confirming release from utilization collection of self-propelled machines and (or) trail cars to them according to appendix 1;

the list of types of the self-propelled machines and (or) trail cars to them which are subjects to taxation by utilization collection and also rates of utilization collection according to appendix 2.

3. The documents specified in appendix 1, are represented to the body authorized according to the legislation on ministerial procedures on entering into the electronic passport of data on payment of utilization collection, and concerning the imported (imported) self-propelled machines and (or) trail cars – to the customs and (or) registering self-propelled cars and (or) trail cars bodies.

3-1. For the purposes of this resolution criteria in case of determination of rate of utilization collection are the type of the self-propelled machine, code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU), capacity of the power unit and delivery date of the self-propelled machine.

If in the document on assessment of conformity of the self-propelled machine or trail car to it to requirements of technical regulations of the Customs union "About safety of machines and the equipment" (TR CU 010/2011) accepted by the Decision of the Commission of the Customs union of October 18, 2011 No. 823, or "About safety of farm and forestry and landscape tractors and trail cars to them" (TR CU 031/2012) accepted by the Decision of Council of the Eurasian economic commission of July 20, 2012 No. 60, the code of the CN FEA EEU other than code by which according to Article 20 of the Customs code of the Eurasian Economic Union the specified goods are classified by customs authorities is specified, for the purpose of calculation and payment of utilization collection the code of the CN FEA EEU by which the goods are classified by customs authorities is applied.

If the submitted documents do not contain exact data on type of the self-propelled machine, capacity of the power unit and (or) date of its release, such criteria accept value to which there corresponds the greatest of rates of utilization collection.

In case of representation within one year from registration date of the document reflecting calculation and payment of utilization collection in customs authority (from the date of submission of the tax declaration (calculation) for utilization collection to tax authority) the document issued by certification body, accredited test laboratory (center) or the organization having in staff of the specialist * and the containing data on criteria of the self-propelled machine, utilization collection is calculated proceeding from such data on criteria.

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