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The document ceased to be valid since April 23, 2014 according to article 266 of the Law of the Republic of Belarus of January 10, 2014 No. 129-Z.

CUSTOMS CODE OF THE REPUBLIC OF BELARUS

of January 4, 2007 No. 204-Z

(as amended on 15-07-2009)

It is accepted by the House of Representatives on December 7, 2006

Approved by Council of the Republic on December 20, 2006

SECTION I. GENERAL PROVISIONS

CHAPTER 1. BASIC PROVISIONS

Article 1. Customs policy of the Republic of Belarus

1. In the Republic of Belarus the single customs policy which is component of domestic and foreign policy of the Republic of Belarus is performed.

2. The purposes of customs policy of the Republic of Belarus are ensuring the most effective use of instruments of customs control, participation in realization of trade and political tasks on protection of the Belarusian market, stimulation of development of national economy, assistance in carrying out structural adjustment and other tasks of economic policy of the Republic of Belarus, and also other purposes determined by the President of the Republic of Belarus, Parliament of the Republic of Belarus and the Government of the Republic of Belarus.

Article 2. Customs regulation and customs affairs in the Republic of Belarus

1. Customs regulation - establishment of procedure and rules of movement of goods through customs border of the Republic of Belarus (further - customs border), uses of the goods imported on customs area of the Republic of Belarus or which are exported out of its limits according to customs regime or customs procedure, and also determination of payers and separate elements of taxation of customs payments and regulation of the imperious relations between the customs authorities and faces exercising rights of possession, uses and orders of the specified goods.

Customs regulation is performed according to the customs legislation.

2. The customs affairs represent set of the methods and means providing observance of the customs legislation.

3. The common directorship of customs affairs is performed by the President of the Republic of Belarus.

The republican state body performing direct management of customs affairs is the State Customs Committee of the Republic of Belarus which provides realization in the customs purposes of tasks in the field of customs affairs and uniformity of application of the customs legislation by all customs authorities in the territory of the Republic of Belarus.

4. The Republic of Belarus participates in international cooperation in the field of customs regulation for the purpose of harmonization and standardization of the legislation with rules of international law and the commonly accepted international practice.

Article 3. Customs area of the Republic of Belarus and customs border

1. The territory of the Republic of Belarus constitutes single customs area of the Republic of Belarus (further if other is not established by this Code, - customs area).

2. Limits of customs area are customs border. The customs border matches Frontier of the Republic of Belarus.

Article 4. Customs legislation

The customs legislation constitutes system accepted (published) on the basis and according to the Constitution of the Republic of Belarus of regulatory legal acts which includes:

this Code and the laws adopted according to it;

acts of the President of the Republic of Belarus concerning customs regulation;

the orders of the Government of the Republic of Belarus published on the basis and in pursuance of of this Code and accepted (issued) according to it laws, acts of the President of the Republic of Belarus concerning customs regulation;

the regulatory legal acts of the State Customs Committee of the Republic of Belarus published in the cases and limits provided by this Code and the accepted (issued) according to it laws, and also acts of the President of the Republic of Belarus and the orders of the Government of the Republic of Belarus.

Article 5. Action of international treaties of the Republic of Belarus concerning customs regulation

1. The Republic of Belarus recognizes priority of the conventional principles of international law and provides compliance to them of the customs legislation.

2. If regulations of the international treaties existing for the Republic of Belarus (further - the international agreements of the Republic of Belarus), establish other rules, than those which contain in this Code or other acts of the customs legislation then are applied regulations of the international treaty if other is not established according to the rules of international law operating for the Republic of Belarus.

3. The regulations concerning customs regulation containing in the international treaties of the Republic of Belarus which did not become effective can be applied by the Republic of Belarus temporarily and according to the procedure, established by the legislation on international treaties of the Republic of Belarus.

Article 6. Procedure for calculation of the terms established by this Code

1. Determination of day of the beginning and day of the termination of the terms established by this Code determined by period of time or day of approach of event is made according to the procedure, provided by this Code.

2. In cases when term is estimated in the working days, irrespective of working hours of the customs authority making customs transactions the working days are understood as days which according to the legislation are not the output, public holidays and holidays established and announced by the President of the Republic of Belarus non-working.

3. If this Code does not establish special procedure for calculation of terms, the rules determined by the Civil code of the Republic of Belarus are applied to determination of day of the beginning and day of the termination of terms in customs affairs.

Article 7. The relation to information obtained by customs authorities

1. Any information obtained by customs authorities according to the legislation can be used by such bodies only for the customs purposes, including for suppression of offenses.

2. Customs authorities and other state bodies, their officials, the other persons who got information access, this Article specified in Item 1, owing to the act of the legislation having no right to disclose, trade on or transfer to the third parties, including state bodies, information constituting the state secrets, the commercial, bank, tax, protected by the law other secret, or other confidential information, except as specified, established by this Code, other laws and (or) acts of the President of the Republic of Belarus.

3. Customs authorities transfer information which is available for them to state bodies if such information is necessary for the specified bodies for the solution of the tasks assigned to them by the laws and (or) acts of the President of the Republic of Belarus, with observance of requirements of the legislation for protection of the state secrets, the commercial, bank, tax, protected by the law other secret or other confidential information according to the procedure, established by the Government of the Republic of Belarus if other is not determined by the laws and (or) acts of the President of the Republic of Belarus.

Article 8. The main terms used in this Code

1. For the purposes of of this Code the following main terms and their determinations are used:

1.1. accident - the incident of technical, technological or other nature, harmful on the consequences, which happened to the vehicles and (or) other goods which are under customs control, entailed their quantitative and (or) high-quality changes which are not provided by the customs legislation which are not caused by deliberate actions of the owner and (or) person in whose actual possession goods were at the time of such changes, except for natural changes under normal conditions of transportation, storages and using (operation), and also circumstances (force majeure) extraordinary and impreventable under existing conditions;

1.2. commodity importation - making of actions as a result of which goods arrived to customs area in any manner;

1.3. commodity exportation - making of actions as a result of which goods decreased from customs area in any manner;

1.4. the customs applicant - person who declares on its own behalf in the customs declaration of the data on goods, necessary for their room under customs regime or for other purposes established by the laws and (or) acts of the President of the Republic of Belarus or on behalf of whom such data are declared by the customs agent (representative);

1.5. interested persons are persons whose interests concerning goods are infringed by decisions, actions (failure to act) of customs authorities directly and individually;

1.6. zone of operational activity customs the territory, organazakreplenny behind customs, in which spatial limits by such customs performs customs clearance and customs control;

1.7. foreign goods - the goods which acquired the status of foreign goods according to this Code and (or) acts of the President of the Republic of Belarus and also the goods which are not domestic goods;

1.8. business documents - the invoice (invoice), shipping and pack lists and other documents which are used according to international treaties of the Republic of Belarus, the legislation or business customs when implementing the foreign and other trade activity and which by law, agreements of the parties or business customs are used for confirmation of transactions, the goods connected with movement through customs border if other does not follow from of this Code;

1.9. counterfeit goods - the goods containing intellectual property items (objects of copyright and the related rights, the rights of industrial property) if movement of such goods through customs border or other actions with such goods which are under customs control involve violation of the rights of the owner protected according to the legislation;

1.10. persons - physical persons and legal entities, and also the organizations, not being legal entities if other does not follow from of this Code;

1.11. persons in whose actual possession there are goods, the persons which actually have goods, that is holding and ensuring their safety including owing to the property right, ownership based on the transportation agreement or on other basis, stipulated by the legislation or the agreement;

1.12. the international mailings - sending and departures of written correspondence which are subjects to post exchange between the states;

1.13. taxes - the value added tax and excises levied by customs authorities in case of commodity importation on customs area;

1.14. illicit movement of goods through customs granitsuperemeshcheniye of goods through customs border in addition to or with concealment from customs control or with fraudulent use of documents and means of identification, and is equal attempt at such movement;

1.15. nonresidents of the Republic of Belarus - persons which are not specified in subitem 1.26 of this Item;

1.16. domestic goods - the goods which are exported from customs area kept the status domestic according to this Code and (or) acts of the President of the Republic of Belarus and also being on customs area goods:

completely made in the Republic of Belarus and not exported out of its limits;

imported which acquired the status of domestic goods according to this Code and (or) acts of the President of the Republic of Belarus;

imported, except for the goods moved with transit concerning which according to the laws and (or) acts of the President of the Republic of Belarus the customs clearance is not made;

made in the Republic of Belarus of the goods specified in paragraphs the second or fourth this subitem;

1.17. carrier - person performing the international or intra republican transportation of goods, baggage and (or) passengers;

1.18. movement of goods through customs border - commodity importation on customs area or commodity exportation from this territory;

1.19. goods placement under customs regime or under customs procedure - issue by customs authority of the certificate or permission based on which person has the right to use and dispose of goods according to customs regime or customs procedure;

1.20. the owner - person who belongs the rights to intellectual property item under the law or the agreement;

1.21. representation of goods to customs clearance - making by persons of customs transactions on presentation of goods to customs authority and submission of the customs and other papers necessary for goods placement under customs regime or under customs procedure, and also for receipt of permission of customs authority to departure of goods from customs area;

1.22. supplies - specified in documents of carrier and being onboard ocean ships, inland navigation vessels, river-marine vessels, small size vessels, air-cushion vessels (daleevodny vessels), and also being onboard aircrafts and in the rail vehicles which are vehicles of international delivery, the goods intended for servicing of passengers, crew members water and aircrafts or members of crews of train;

1.23. import Item - the Item of customs clearance established by the President of the Republic of Belarus or according to its order the Government of the Republic of Belarus in which the customs transactions connected with arrival of goods on customs area are made;

1.24. export Item - the Item of customs clearance established by the President of the Republic of Belarus or according to its order the Government of the Republic of Belarus in which the customs transactions connected with departure of goods from customs area are made;

1.25. Item of customs clearance - officially the established place of permanent accommodation of officials of customs authorities, their structural divisions intended for implementation of customs control and customs clearance of goods;

1.26. residents of the Republic of Belarus - the legal entities and the organizations who are not legal entities, with the location in the Republic of Belarus, the created according to the legislation, their representations and diplomatic representations, consular establishments and other official representations of the Republic of Belarus which are outside the Republic of Belarus and also the physical persons having the permanent residence in the Republic of Belarus, including temporarily being outside the Republic of Belarus;

1.27. free customs zone - the territory in borders of the free economic zone determined according to the legislation within which resident of the free economic zone the foreign goods placed under customs regime of free customs zone, and also domestic goods can be placed;

1.28. the customs declaration - the customs paper containing the data necessary for goods placement under customs regime, or the data necessary for other purposes established by legal acts;

1.29. customs procedure - set of the provisions determining for the customs purposes special procedure for transportation, storage or other use of the goods imported on customs area or which are exported out of its limits without their customs declaring and the room under customs regime;

1.30. customs clearance - making by customs authorities of the customs transactions connected with goods placement under customs regime or under customs procedure, completion of customs procedure and also with issue of permission of customs authority to departure of goods from customs area;

1.31. customs papers - the documents constituted only for the customs purposes;

1.32. customs transactions - the separate actions made by persons and customs authorities according to the customs legislation when moving goods through customs border, customs clearance and customs control;

1.33. customs authorities - the State Customs Committee of the Republic of Belarus and customs subordinated to it;

1.34. customs payments - taxes, charges (duties) levied in the republican budget by customs authorities;

1.35. customs control - set of the measures performed by customs authorities for the purpose of ensuring compliance with the customs legislation;

1.36. customs regime - set of the provisions determining for the customs purposes of the requirement, condition and limits of rights of possession, uses and orders of goods on customs area or beyond its limits;

1.37. goods - any personal estate, and also other moved things equated to real estate according to legal acts;

1.38. goods for private use - the goods intended for the personal, family, house and other not connected with implementation of business activity needs of physical persons, moved through customs border in the accompanied or unaccompanied baggage, in the international mailings or otherwise;

1.39. the goods moved with transit - the goods moved through customs area including with use of pipeline transport and power lines, transportation (transportation) of which began and shall end outside customs area;

1.40. the goods received as a result of transactions of conversion of goods - the products of conversion and other goods which are inevitably formed in case of conversion product receipt;

1.41. transport (transportation) documents - the bill of lading, delivery note or other documents testimonial of acceptance of goods to the international or intra republican delivery and accompanying them in case of such transportation;

1.42. vehicles - the type of goods including any water vessel, the aircraft, the automotive vehicle, trail car, semitrailer truck, the rail vehicle or container with the technical data sheets or technical forms, spare parts, accessories and the equipment, fuels and lubricants and cooling liquids containing in the filling reservoirs provided by their design provided for them if they are transported together with the specified vehicles;

1.43. the vehicles to the international perevozkitransportnya of means arriving to customs area or decreasing from its territory for the purpose of the beginning and (or) completion of international delivery of freights, baggage and (or) passengers with the special equipment intended for loading, unloading, processing and lading protection, by the objects of logistics and equipment, and also the spare parts and the equipments intended for repair, maintenance or operation of the vehicle along the line which are on them;

1.44. loss of goods - lack of goods available at persons in whose actual possession goods shall be in case of arrival on customs area, departure from this territory, and also when using goods according to customs regime or customs procedure, owing to their destruction, plunder, the illegal order them, and also as a result of natural wastage of goods under normal conditions of transportation, storages.

2. All other terms are used in this Code in the values determined by tax, civil and other legislation of the Republic of Belarus.

CHAPTER 2. INFORMING AND CONSULTATION

Article 9. Informing concerning customs regulation and to other questions entering competence of customs authorities

1. Informing concerning customs regulation and to other questions entering competence of customs authorities is performed by publication of acts of the customs legislation in printing editions according to the procedure, established by the legislation, and also by bringing information on them to general data on television and radio, by means of different ways of distribution of information.

2. Informing concerning customs regulation and to other questions entering competence of customs authorities is performed also with use of oral explanations and announcements, information stands, board, booklets and other printed materials, and also the video, audio-and other technical means used to distribution of information, including to public and free acquaintance in the following places:

2.1. at check points through Frontier of the Republic of Belarus;

2.2. at the airports, ports, at railway and automobile stations;

2.3. in automobile and rail vehicles, onboard water and the aircrafts which are carrying out international carriages of passengers;

2.4. in the customs control zones and other places determined by customs authorities.

3. The State Customs Committee of the Republic of Belarus provides informing on the prepared drafts of acts of the customs legislation through mass media, except for those projects which contain information constituting the state secrets, and other data protected by the legislation and also projects, the prior notice of which will interfere with implementation of customs control or to promote decrease in its efficiency.

Article 10. Consultation by customs authorities concerning customs regulation and to other questions entering competence of customs authorities

1. Customs authorities advise interested persons concerning customs regulation and to other questions entering competence of customs authorities. The chief of customs authority (person, it replacing) determines the officials of customs authority authorized on carrying out consultations, and also time of carrying out consultations and procedure for their registration.

2. Consultation by customs authorities is performed in oral and written forms is free. By the written request of the interested person the customs authority shall submit information in writing within perhaps short terms, but no later than one month from the date of receipt of the specified request.

3. In case of consultation officials of customs authorities do not check on behalf of customs authority customs declarations and other documents which are subject to representation to customs authorities for customs clearance and customs control, and also do not constitute such customs declarations and documents.

The consultations connected with filling of the documents specified in part one of this Item are carried out in oral form without the verification of information provided by the interested person.

4. In case of consultation the official of customs authority has no right:

4.1. hold consultations on the questions which are not entering competence of customs authorities;

4.2. make changes and additions to the documents submitted by interested persons;

4.3. make administrative texts on documents of interested persons, instruct customs authorities or any different way to influence the subsequent decisions of customs authority or action of his official when implementing the functions assigned to customs authorities;

4.4. report the data which are not subject to disclosure according to the legislation.

5. Information provided to interested persons when carrying out consultation is not the basis for decision making or making of actions (failure to act) by customs authority or its official when making customs transactions concerning goods.

Article 11. Responsibility for unreliable information

1. Customs authorities and their officials bear responsibility, stipulated by the legislation, for the unreliable information provided to persons according to provisions of this Chapter.

2. Customs authorities do not bear liability for damages, caused owing to misstatement of the text of the regulatory legal act published with violation of established procedure is equal as for the losses caused owing to the unqualified consultations held by officials of customs authorities which are not authorized on carrying out consultations concerning customs regulation and to other questions entering competence of customs authorities.

CHAPTER 3. CUSTOMS STATISTICS

Article 12. Customs statistics of foreign trade of the Republic of Belarus

1. For the purpose of the analysis of condition, dynamics and tendencies of development of foreign trade of the Republic of Belarus, its trade and payment balances and economy in general, and also control of receipt in the republican budget of customs payments and currency exchange control customs authorities conduct collection and processing of data on movement of goods through customs border and represent data of customs statistics of foreign trade of the Republic of Belarus to the President of the Republic of Belarus, National assembly of the Republic of Belarus (to the House of Representatives and Council of the Republic), to the Government of the Republic of Belarus, other bodies determined by the legislation.

The State Customs Committee of the Republic of Belarus provides data of customs statistics of foreign trade of the Republic of Belarus to the international organizations according to the legislation and international treaties of the Republic of Belarus.

The Republic of Belarus this customs statistics of foreign trade which is not containing the state secrets, the commercial, bank, tax, protected by the law other secret or other confidential information can be provided to persons interested in data acquisition of customs statistics of foreign trade of the Republic of Belarus who refund to customs authorities the expenses connected with provision of such data.

The size of the refunded expenses specified in part three of this Item cannot exceed economically reasonable costs connected with provision of data of customs statistics of foreign trade of the Republic of Belarus.

The procedure for provision of data of customs statistics of foreign trade of the Republic of Belarus to persons specified in part three of this Item is determined by the State Customs Committee of the Republic of Belarus if other is not determined by the laws and (or) acts of the President of the Republic of Belarus.

The State Customs Committee of the Republic of Belarus publishes the Republic of Belarus this customs statistics of foreign trade in the periodic printing edition of the State Customs Committee of the Republic of Belarus.

2. The customs statistics of foreign trade of the Republic of Belarus is conducted according to the methodology providing comparability of data of mutual trade between the Republic of Belarus and its foreign trade partners.

Article 13. Special customs statistics

1. For the purpose of providing the solution of the tasks assigned to customs authorities with customs authorities the special customs statistics according to the procedure, established by the State Customs Committee of the Republic of Belarus is conducted.

2. The special customs statistics reflects indicators of activities of customs authorities. Data of special customs statistics are used by customs authorities only for the customs purposes.

Article 14. The documents and data used for the statistical purposes

1. For the statistical purposes the documents and data represented by persons according to provisions of this Code, other laws and (or) acts of the President of the Republic of Belarus are used.

2. Provisions of article 7 of this Code extend to information used for the statistical purposes.

CHAPTER 4. COUNTRY OF GOODS' ORIGIN. COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY

1. Country of goods' origin *

______________________________

* Heads of this Code are divided into paragraphs - the structural elements of this Code used for the purpose of combination of Articles of heads of their thematic content.

Article 15. Scope of this Chapter

Provisions of this chapter about rules of determination of the country of goods' origin are applied in all cases when application of the measures of customs and tariff and non-tariff regulation established according to the legislation on foreign trade activity depends on the country of goods' origin.

Article 16. Determination of the country of goods' origin

1. The country in which goods were completely made or subjected to sufficient conversion according to criteria, stipulated in Clause the 18th of this Code, or the country which is determined taking into account provisions of article 19 of this Code is considered the country of goods' origin. At the same time the group of the countries, either custom unions of the countries, or the region or part of the country can be understood as the country of goods' origin if there is need of their allocation for the purposes of determination of the country of goods' origin.

2. At the request of the customs applicant or other interested person customs authorities make the provisional solution on goods origin from the specific country (about the country of goods' origin) according to paragraph 3 of this Chapter.

Article 17. The goods which are completely made in this country

As the goods which are completely made in this country are considered:

the minerals extracted from subsoil of this country in its territorial sea or on its seabed;

the phytogenesis products which are grown up or collected in this country;

the animals who were born and grown up in this country;

products received in this country from the animals who are grown up in it;

products received as a result of hunting and fishing trade in this country;

products of sea fishing trade and other products of sea trade received by the vessel of this country or the vessel, leased (affreighted) by it;

products received onboard the overworking vessel of this country or the vessel, leased (affreighted) by it, it is exclusive from products specified in paragraph seven of this Article;

products received from seabed or from sea subsoil outside the territorial sea of this country provided that this country has exclusive rights on development of this seabed or this sea subsoil;

the waste and scrap (secondary raw materials) received as a result of production or other operations on conversion in this country, and also which were in the use of product, collected in this country and suitable only for conversion in raw materials;

products of high technologies received on the space objects which are in space if this country is the state of registration of the corresponding space object;

the goods made in this country only of products specified in paragraphs the second or eleventh this Article.

Article 18. Criteria of sufficient conversion

1. If two countries and more participate in production of goods, the country in which the last transactions on conversion or production of goods answering to criteria of sufficient conversion according to provisions of this Article were performed is considered the country of goods' origin.

2. If concerning separate types of the goods or any country of feature of determination of the country of goods' origin imported on customs area especially do not make a reservation according to Item 3 of this Article, the main criterion of sufficient conversion is applied: the change of classification code of goods according to the Commodity nomenclature of foreign economic activity at the level of any of the first four signs which resulted from implementation of transactions on conversion or production of goods.

3. For determination of the country of goods' origin are also used according to the procedure, established by the Government of the Republic of Belarus if other is not determined by the President of the Republic of Belarus, the following criteria of sufficient conversion:

3.1. accomplishment of the necessary conditions, certain production or technological operations sufficient in order that the goods were considered as the events from that country where these transactions took place;

3.2. change in value of goods when the percentage cost portion of the used materials or value added reach the fixed share in the price of end products (the rule of ad valorem share).

4. Irrespective of the provisions established by Items 2 and 3 of this Article do not answer criteria of sufficient conversion:

4.1. transactions on ensuring safety of goods during their storage or transportation;

4.2. transactions on preparation of goods for sale and transportation (division of batch, forming of sendings, sorting, repacking);

4.3. transactions which implementation significantly does not change goods condition, according to the list determined by the Government of the Republic of Belarus if other is not established by the President of the Republic of Belarus;

4.4. mixing of the goods coming from various countries if characteristics of end products significantly do not differ from characteristics of the mixed goods;

4.5. slaughter of animals;

4.6. combination of two and more transactions specified in subitems

4.1-4.5 this Item.

Article 19. Features of determination of the country of goods' origin

1. For the purpose of provision of tariff preferences for the separate goods imported from the countries to which the Republic of Belarus provides tariff preferences the President of the Republic of Belarus or according to its order Government of the Republic of Belarus establish conditions of application of rules of direct purchase and direct shipment in case of determination of country of source of such goods.

2. Goods in the sorted or not collected type, their shipments delivered by several batches because of impossibility one batch owing to working or transportation terms, and also goods which batch is divided into several batches as a result of mistake can be represented by the customs applicant as single goods in case of determination of the country of goods' origin.

3. Conditions of application of provisions of Item 2 of this Article are:

3.1. the prior notice of customs authority of the goods in the sorted or not collected type delivered by several batches with indication of the reasons of such delivery and submission of the specification of each batch with indication of classification codes of goods according to the Commodity nomenclature of foreign economic activity, the cost and the country of goods' origin entering each batch, or documentary confirmation of inaccuracy of division of goods into several batches;

3.2. delivery of all batches from one country by one supplier;

3.3. declaring of all batches to one customs authority;

3.4. the import to customs area of all batches in time which is not exceeding one year from the date of adoption of the customs declaration by customs authority or the expiration of terms of its giving concerning the first batch. On motivated request of the customs applicant the specified term is prolonged by customs authority for time necessary for import of all batches of these goods.

4. Accessories, spare parts and tools, held for use with machines, the equipment, devices or vehicles, are considered coming from the same country, as the machine, the equipment, devices or vehicles provided that these accessories, spare parts and tools are imported and used together with the specified machines, the equipment, devices or vehicles in picking and quantity in which are usually delivered with these devices.

5. Packaging in which the goods are imported on customs area is considered coming from the same country, as goods, except as specified, when according to the Commodity nomenclature of foreign economic activity packaging is subject to declaring separately from goods. In these cases the country of source of packaging is determined separately from the country of goods' origin.

Article 20. Confirmation of the country of goods' origin

1. In confirmation of goods origin from this country the customs authority has the right to require submission of the documents confirming goods origin in cases, stipulated in Item 1 Articles 23 of this Code.

2. The documents confirming goods origin from this country are the declaration on goods origin, and in the cases determined by the President of the Republic of Belarus, the Government of the Republic of Belarus and (or) international treaties of the Republic of Belarus, the certificate of origin.

Article 21. Declaration on goods origin

1. As the document confirming the country of goods' origin according to this Code serves the declaration on goods origin provided that in it the data allowing to determine the country of goods' origin are specified. As such declaration the business or any other documents concerning goods, containing the statement for the country of goods' origin made by the manufacturer, the seller or the sender in connection with commodity exportation are used.

2. If in the declaration on goods origin of the data on the country of goods' origin those which are applied in the Republic of Belarus (Articles 17 and 18 of this Code) are based on other criteria, than, the country of goods' origin is determined according to the criteria applied in the Republic of Belarus.

Article 22. Certificate of origin

1. The document testimonial of the country of goods' origin, the certificate of origin issued by authorized competent authorities or the organizations of this country or country of export is if in the country of export the certificate is issued on the basis of the data received from the country of goods' origin.

If in the certificate of origin of the data on the country of goods' origin those which are applied in the Republic of Belarus (Articles 17 and 18 of this Code) are based on other criteria, than, the country of goods' origin is determined according to the criteria applied in the Republic of Belarus.

2. In case of commodity exportation from customs area the certificate of origin is issued by the bodies or the organizations authorized by the President of the Republic of Belarus or the Government of the Republic of Belarus if the specified certificate is necessary under the terms of the contract, by national rules of the country of commodity importation or if availability of the specified certificate is provided by international treaties of the Republic of Belarus.

The authorized bodies and the organizations which issued the certificate of origin shall store its copy and other documents based on which the goods origin, within three years from the date of its issue is certified.

3. The certificate of origin is submitted along with the customs declaration and other documents in case of customs clearance of the goods imported on customs area. When losing the certificate the certified duplicate is accepted it officially.

4. If the certificate of origin is not properly drawn up (there are erasures, blots or the corrections which are not certified in accordance with the established procedure, there are no necessary signatures or seals, data in the certificate do not allow to establish their relation to the declared goods, in the certificate the country of goods' origin or criteria based on which the conclusion is drawn on the country of goods' origin are ambiguously specified if specifying of such criteria is obligatory according to the legislation and (or) international treaties of the Republic of Belarus) or if signs of the fact that the certificate contains false information, customs authority has the right to address competent authorities or the organizations of the country which issued the certificate of origin, with request to submit additional documents or clarifications were found.

5. For the purpose of carrying out selective check the customs authority also has the right to address competent authorities or the organizations of the country which issued the certificate of origin, with request to submit additional documents or clarifications. Conducting such check does not interfere with goods placement under customs regime based on the data on the country of their origin declared in case of customs clearance.

Article 23. Submission of the documents confirming the country of goods' origin

1. In case of commodity importation on customs area the document confirming the country of goods' origin is submitted if the Republic of Belarus provides to country of source of these goods tariff preferences according to international treaties of the Republic of Belarus, the laws and (or) acts of the President of the Republic of Belarus. In this case the document confirming the country of goods' origin is submitted to customs authority along with the customs declaration. At the same time provision of tariff preferences can be caused by need of submission of the certificate of origin in certain form, stipulated by the legislation and (or) international treaties of the Republic of Belarus.

Customs authorities have the right to demand submission of the document confirming the country of goods' origin, in other cases only in case of detection of signs of the fact that the declared data on the country of goods' origin influencing application of rates of customs duties, taxes and (or) prohibitions and import restrictions of the goods to the Republic of Belarus and their export from the Republic of Belarus established by the legislation and (or) international treaties of the Republic of Belarus are doubtful.

2. Submission of the document confirming the country of goods' origin is not required:

2.1. if the goods moved with transit are represented to customs clearance for the room under customs procedure of customs transit and also if goods are represented to customs clearance for the room under customs regime of temporary import without execution of the tax liability on payment of import customs duties, taxes, except as specified, when the customs authority finds signs of the fact that country of source of these goods is the country which goods are forbidden to import to the Republic of Belarus or to movement by transit through its territory according to the legislation and (or) international treaties of the Republic of Belarus;

2.2. if total customs value of the goods moved through customs border, sent at the same time by the same method the same sender to the same receiver makes no more than hundred basic sizes if other is not stipulated in Item 1 this Article;

2.3. if the goods moved through customs border are goods for private use;

2.4. in other cases, stipulated by the legislation and (or) international treaties of the Republic of Belarus.

Article 24. Additional terms of goods placement under customs regime in case of determination of the country of their origin

1. In the absence of the documents confirming the country of goods' origin if their representation is obligatory for provision of tariff preferences (Article 23 of this Code), concerning such goods customs duties at the rates applied to the goods occurring from the territory of foreign state (groups of foreign states) with which the Republic of Belarus has cross contractual commitments about provision of the mode at least favorable, than the mode provided to other states (groups of the states) (further - regime of the most favored nation), except for the case provided by subitem 2.1 of Item 2 of this Article are subject to payment.

2. Or in case of detection of signs of the fact that the submitted documents are processed in an inadequate way and (or) contain false information in other cases of lack of the documents confirming the country of goods' origin, before submission of the documents confirming the country of goods' origin or clarifications:

2.1. concerning goods customs duties at the rates applied to the goods occurring from the territory of foreign state (groups of foreign states) with which the Republic of Belarus has no cross contractual commitments about provision of the regime of the most favored nation are subject to payment if the customs authority finds signs of the fact that the country of goods' origin is the foreign state (group of foreign states) with which the Republic of Belarus has no cross contractual commitments about provision of the regime of the most favored nation, or ensuring execution of the tax liability on payment of customs duties at the specified rates is provided;

2.2. goods placement under customs regime is performed on condition of representation by the customs applicant of the documents confirming observance of the set restrictions, or ensuring payment of the anti-dumping or compensatory duty if the customs authority finds the signs specifying that the country of goods' origin is the country from which on commodity importation restrictions according to the legislation on foreign trade activity and (or) international treaties of the Republic of Belarus are set;

2.3. goods placement under customs regime is not performed only if the customs authority finds the signs specifying that the country which goods are forbidden to import to the Republic of Belarus according to the legislation and (or) international treaties of the Republic of Belarus can be the country of goods' origin.

3. Are applied to the goods specified in Item 1 and subitem 2.1 of Item 2 of this Article the mode of provision of tariff preferences or regime of the most favored nation on condition of confirmation of country of source of these goods before the expiration of one year from the date of adoption of the customs declaration by customs authority (are recovered). In this case paid amounts of import customs duties are subject to return and (or) offset on account of the forthcoming payments according to the procedure, stipulated in Clause 272 of this Code.

2. Commodity nomenclature of foreign economic activity
Article 25. Commodity nomenclature of foreign economic activity

1. The commodity nomenclature of foreign economic activity affirms the Government of the Republic of Belarus proceeding from the classification systems accepted in the international practice and coding of goods.

2. The commodity nomenclature of foreign economic activity is applied to implementation of measures of customs and tariff and non-tariff regulation foreign trade and other types of foreign economic activity, maintaining customs statistics of foreign trade of the Republic of Belarus.

Article 26. Maintaining the Commodity nomenclature of foreign economic activity

The State Customs Committee of the Republic of Belarus performs maintaining the Commodity nomenclature of foreign economic activity and for this purpose:

represents the Republic of Belarus in the international organizations regarding development, change, amendment, interpretation and application of the international basis of the Commodity nomenclature of foreign economic activity;

monitors changes and amendments of the international basis of the Commodity nomenclature of foreign economic activity, the international explanations and decisions on interpretation of this basis;

makes offers in the Government of the Republic of Belarus on reduction of the Commodity nomenclature of foreign economic activity in compliance with its international basis;

provides preparation of offers with the interested state bodies on development, changes and amendments of the Commodity nomenclature of foreign economic activity;

provides publication of the Commodity nomenclature of foreign economic activity, the international explanations and decisions on interpretation of the international basis of the Commodity nomenclature of foreign economic activity;

develops, claims and provides publication of decisions, obligatory for execution, on classification of separate goods;

performs other functions necessary for maintaining the Commodity nomenclature of foreign economic activity.

Article 27. Classification of goods

1. Goods in case of their declaring to customs authorities are subject to classification, that is concerning goods the classification code (classification codes) is determined by the Commodity nomenclature of foreign economic activity.

2. Inventories for which classification the solution of customs authority is required and procedure for decision making about classification of such goods are determined by the Government of the Republic of Belarus.

3. At the request of the customs applicant customs authorities make the provisional solution on classification of goods according to paragraph 3 of this Chapter.

4. In case of establishment of abuse of regulations of classification of goods in case of verification of documents and data the customs authority has the right to perform classification of goods independently.

5. The State Customs Committee of the Republic of Belarus adopts regulatory legal acts and explanations on application of the Commodity nomenclature of foreign economic activity and provides their publication in periodic printing editions of the State Customs Committee of the Republic of Belarus.

6. Decisions of customs authorities on classification of goods are obligatory. The customs applicant has the right to appeal such decisions according to Chapter 5 of this Code.

3. Provisional solution
Article 28. Adoption of the provisional solution

1. At the request of the interested person the State Customs Committee of the Republic of Belarus or other customs authorities determined by it make the provisional solution on classification of goods according to the Commodity nomenclature of foreign economic activity on specific goods, and also on the goods origin from the specific country (about the country of goods' origin) according to the procedure established by this paragraph.

2. The form of the provisional solution is determined by the State Customs Committee of the Republic of Belarus.

3. The provisional solution is made within ninety calendar days from the date of receipt by customs authority of request and representation necessary for adoption of the provisional solution of information and documents.

4. If additional information and documents are requested from the interested person or for adoption of the provisional solution the customs authority shall receive at republican state bodies and (or) other organizations additional information and documents for confirmation of the data provided by the interested person, the current of the term specified in Item 3 of this Article stops and renews from the date of receipt of the last document containing required data.

5. The provisional solution is made on one description of goods including certain brand, model, the article, modification before representation of these goods to customs clearance.

The provisional solution is effective only concerning goods, data on which are specified in the provisional solution.

6. The provisional solution can be used by the interested person in case of customs clearance of the goods imported under different contracts during effective period of such provisional solution.

If several batches on which the provisional solution is made are subject to customs clearance, use of copies of such provisional solution is allowed.

7. For adoption of the provisional solution customs duty for adoption of the provisional solution by customs authorities is levied.

Article 29. Request about adoption of the provisional solution

1. Person interested in adoption of the provisional solution sends the inquiry about adoption of the provisional solution constituted in writing to the relevant customs authority. The specified request shall contain the following data:

1.1. surname, name, middle name or the name of person sending inquiry, its residence or the location, for physical persons - series (in the presence) and document number, proving the identity, date of issue, the name of state body, it the payer who issued accounting number (in case of its availability), numbers of the current (settlement) accounts with indication of banks and (or) the non-bank credit and financial organizations in which these accounts are opened (in case of their availability);

1.2. full name of goods, the information about his producer, the name of the country of goods' origin, its main technical characteristics, the description of packaging (type, weight and the sizes) and other characteristics which allow to classify unambiguously goods in certain ten-digit subsubline item of the Commodity nomenclature of foreign economic activity and (or) to determine the country of goods' origin.

2. The request about adoption of the provisional solution shall be signed by person sending such inquiry or his representative authorized according to the legislation or constituent documents.

3. Samples of goods, their description, photos, drawings, drawings, acts of examinations, certificates of origin, quality certificates, business, technical and other documents containing data on goods, necessary for adoption of the provisional solution, are applied to request about adoption of the provisional solution also depending on nature of goods of test.

Samples of goods return to the interested person upon completion of consideration of such request.

Along with request about adoption of the provisional solution the payment document confirming payment of customs duty for adoption of the provisional solution by customs authority is submitted.

4. If the data provided by the interested person in request about adoption of the provisional solution are insufficient for adoption of the provisional solution, the customs authority within thirty calendar days from the date of receipt of such request notifies the interested person about need of submission of the additional information and documents.

5. The request about adoption of the provisional solution can be denied in case:

5.1. absence in request of the data specified in Item 1 of this Article;

5.2. non-presentations by the interested person requested the additional information and documents;

5.3. if the submitted interested person of information and documents, including additional information and documents, it is not enough for adoption of the provisional solution.

6. The request variation about adoption of the provisional solution does not interfere with the repeated address of the interested person with request about adoption of the provisional solution on condition of elimination of the reasons which formed the basis for variation of the specified request.

Article 30. Legal value and effective period of the provisional solution

The provisional solution is obligatory for all customs authorities. The provisional solution is effective within three years from the date of its acceptance if it is not changed or is not withdrawn or its action is not stopped according to Article of 31 of this Code.

Article 31. Cancellation, change or withdrawal of the provisional solution

1. In the cases established by this Article, the customs authority can make the decision on cancellation, on change or withdrawal of the provisional solution made by it, and the State Customs Committee of the Republic of Belarus has the right to make the decision on cancellation, on change or withdrawal of the provisional solution made and other customs authority.

The decision on cancellation, on change or withdrawal of the provisional solution goes to the person to whom the provisional solution, in writing no later than one working day following behind day of decision making about cancellation, about change or withdrawal of the provisional solution is issued.

2. The decision on cancellation of the provisional solution is made if the provisional solution is made on the basis of the false or containing unreliable information documents submitted by the interested person. The decision on cancellation of the provisional solution becomes effective from the date of adoption of the provisional solution.

3. Change of the provisional solution is made in case of change of the legislation concerning the provisional solution and also in case of identification of the mistakes made in case of adoption of the provisional solution.

Change of the provisional solution becomes effective in time, specified in the decision on change of the provisional solution.

4. The made provisional solution can be withdrawn in case:

4.1. changes of the Commodity nomenclature of foreign economic activity, adoption of the classification decisions by World Customs Organization obligatory for application in the Republic of Belarus;

4.2. if the acts of the legislation or international treaties of the Republic of Belarus concerning questions of determination of the country of goods' origin establish other requirements and conditions of determination of the country of goods' origin.

5. The decision on withdrawal of the provisional solution shall be made no later than three working days after publication of the acts specified in item 4 of this Article and becomes effective along with them.

CHAPTER 5. APPEAL OF DECISIONS OF CUSTOMS AUTHORITIES, ACTIONS (FAILURE TO ACT) OF CUSTOMS AUTHORITIES AND THEIR OFFICIALS

Article 32. Right to appeal

1. Any person has the right to appeal decisions of customs authorities, actions (failure to act) of customs authorities or their officials if believes that the appealed decisions, actions (failure to act) contradict the legislation and violate its rights or legitimate interests or illegally assign to it any obligations.

2. The right, stipulated in Item 1 this Article, can be realized during the terms established by this Code, other laws and (or) acts of the President of the Republic of Belarus.

Article 33. Procedure for appeal

1. Decisions of customs authorities, actions (failure to act) of customs authorities or their officials can be appealed in customs authorities and (or) in court.

Submission of the claim to the decision of customs authority, action (failure to act) of customs authority or its official in customs authorities does not exclude the right to submission of the claim in court.

2. Decisions of customs authorities, actions (failure to act) of customs authorities or their officials can be appealed in customs authorities in the general procedure established by Articles 34-42 of this Code, and in case, stipulated in Clause 43, - in the simplified procedure determined by this Article.

The procedure for giving, consideration and permission of claims to decisions of customs authorities, actions (failure to act) of customs authorities or their officials established by this Chapter is applied in case of appeal of decisions of customs authorities, actions (failure to act) of customs authorities or their officials, except for appeals of resolutions and actions of officials of the customs authorities connected with imposing of administrative punishments which appeal is made according to the laws and (or) acts of the President of the Republic of Belarus, and also decisions of customs authorities, actions (failure to act) of customs authorities or their officials concerning whom the laws and (or) acts of the President of the Republic of Belarus establish other procedure for appeal.

Article 34. Procedure and submission due dates of the claim in customs authority

1. The claim to the decision, actions (failure to act) of customs authority moves in higher customs authority.

The claim to actions (failure to act) of the official of customs authority is submitted in customs authority in which this person serves.

2. The claim to the decision, actions (failure to act) of customs authority can be submitted as it is direct in the State Customs Committee of the Republic of Belarus, and through customs authority, the decision, actions (failure to act) of which are appealed.

Customs authority, on the decision, actions (failure to act) of which the complaint is made, sends it to the State Customs Committee of the Republic of Belarus together with confirmatory materials within five calendar days from the date of its receipt in such customs authority.

3. In cases when the customs authority which received the complaint to the decision of customs authority, action (failure to act) of customs authority or its official is not competent it to consider, it shall send this claim within three working days to customs authority which shall consider it according to this Article, with the notification in writing of person who made the complaint.

4. The claim to the decision of customs authority, action (failure to act) of customs authority or its official can be submitted no later than one year:

4.1. from the date of when became person or it owed become known of violation of its rights and (or) legitimate interests or of illegal assignment on it any obligations;

4.2. from the date of the expiration of fixed term for adoption by customs authority of the decision or making by customs authority or its official of actions, acceptance or making of which is provided according to this Code and other acts of the customs legislation.

Article 35. Recovery of term for submission of the claim in customs authority

If the term specified in item 4 of Article 34 of this Code is passed on reasonable excuses, according to the statement of person who addressed with the claim to the decision of customs authority, action (failure to act) of customs authority or its official, this term can be recovered according to the decision of the chief of customs authority, competent to consider this claim, and the claim is considered according to the procedure, established by this Chapter.

Article 36. Form and content of the complaint made in customs authority in writing

1. The claim to the decision of customs authority, action (failure to act) of customs authority or its official submitted in writing shall be signed by the physical person who addressed with the claim, or his representative owing to the power based on the legislation or the act of authorized state body, and in case of submission of the claim by the organization - the representative of the organization, the representative according to the legislation or constituent documents.

2. The claim to the decision of customs authority, action (failure to act) of customs authority or its official shall contain the following data:

2.1. the name of customs authority or position, surname, name and middle name of the official of customs authority (if they are known), the decision, actions (failure to act) of which are appealed;

2.2. surname, name, middle name or the name of person making the complaint, its residence or the location;

2.3. statement of essence appealed decisions, actions (failure to act).

3. The documents confirming the circumstances specified in this claim are attached to the claim to the decision of customs authority, action (failure to act) of customs authority or its official. At the same time the claim is taken cognizance even if such documents are not submitted by person who addressed with the claim, or are provided not in full.

If necessary documents are absent in customs authority, the decision, actions (failure to act) of which or actions (failure to act) of the official of which are appealed, and essential value for consideration of the specified claim has idea of such documents, the customs authority considering the claim shall request them from person which submitted it. In this case the term of consideration of the claim to the decision of customs authority, action (failure to act) of customs authority or its official stops before representation by person of the documents requested by customs authority, but no more than for three months.

In case of non-presentation by person of the documents requested by customs authority the decision according to the specified claim is made without arguments in confirmation of which documents were not submitted.

Article 37. Consequences of submission of the claim to the decision of customs authority, action (failure to act) of customs authority or its official in customs authority

1. Submission of the claim to the decision of customs authority, action (failure to act) of customs authority or its official in customs authority does not stop execution appealed decisions, action (failure to act) if other is not established by the legislation.

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