of June 18, 2024 No. 432
About change of resolutions of Council of Ministers of the Republic of Belarus of July 1, 2019 No. 437 and of December 30, 2022 No. 951
Based on Item 3 of Article 301, of Item 2 of Article 302 and article 304 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Make changes to the following resolutions of Council of Ministers of the Republic of Belarus:
1.1. in the resolution of Council of Ministers of the Republic of Belarus of July 1, 2019 No. 437 "About utilization of vehicles":
add the resolution with Item 3-1 of the following content:
"3-1. For the purposes of this resolution criterion in case of determination of rate of utilization collection concerning the vehicles imported (imported) with territory state members of the Eurasian Economic Union from date of issue by customs authority of which in other state members of the Eurasian Economic Union until submission in the Republic of Belarus of the document reflecting calculation and payment of utilization collection there passed less than one year, the conclusion about independent assessment of the vehicle issued by the legal entity performing estimative activities is (further – the conclusion about independent assessment).
If the customs value of vehicles declared in the declaration on goods in case of their room under customs procedure of release for internal consumption, or the cost of vehicles declared in the passenger customs declaration in case of their release in free circulation is less than the cost of vehicles, specified in the conclusion about independent assessment, the amount by which the rate of utilization collection increases, is determined as difference of customs duties, the taxes estimated:
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