RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of October 14, 2025 No. 31

About procedure for accounting and submission to customs authorities of reports

Based on Item 1 of Article 13, item 4 of Article 82, item 4 of Article 128, item 4 of Article 143, Item 11 of Article 147, parts two of Item 7 of Article 155, item 4 of Article 299, the paragraph of the seventh of article 339 of the Law of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus", parts two of Item 2 of article 119 of the Tax Code of the Republic of Belarus, paragraph two of part five of Item 1 of the Presidential decree of the Republic of Belarus of March 4, 2024 No. 77 "About tax exemption on value added", paragraph two of part one and part two of Item 6, of paragraph two of part two and paragraph two of part three of Item 9, of paragraph two of part two and paragraph two of part three of Item 11, of paragraph two of part three and paragraph two of part four of Item 12, of subitem 17.1 of Item 17 and paragraph two of part one of Item 19 of the Regulations on completion of action of customs procedure of free customs zone (free warehouse) approved by the resolution of Council of Ministers of the Republic of Belarus of March 21, 2014 No. 241, the State Customs Committee of the Republic of Belarus DECIDES:

1. Determine that:

1.1. the customs representative represents to customs in which region of activities it is the report on committed customs transactions on form according to appendix 1;

1.2. the customs carrier represents to customs in which region of activities it is the report on the goods transported (transported) according to customs procedure of customs transit on form according to appendix 2;

1.3. the owner of duty-free shop records goods receipts in duty-free shop and their realization in this shop in register of goods in duty-free shop in form according to appendix 3 and represents to customs in which region of activities the duty-free shop, the report on such goods on form of this magazine, and also on the declaration form on goods approved by the Decision of the Commission of the Customs union of May 20, 2010 No. 257 is located (further – the declaration on goods);

1.4. the warehouse keeper of temporary storage records the goods which are in warehouse of temporary storage in register of the goods placed in the customs control zone in form according to appendix 4 and represents to customs in which region of activities the warehouse of temporary storage, the report on such goods on form of this magazine is located;

1.5. the owner of customs warehouse records the goods which are stored under customs locks in register of the goods placed under customs procedure of customs warehouse and (or) placed under customs locks in form according to appendix 5 and represents to customs in which region of activities the customs warehouse, the report on such goods on form of this magazine is located;

1.6. owner of free warehouse:

records the goods placed under customs procedure of free warehouse, and the goods made (received) of the goods placed under customs procedure of free warehouse in register of goods in form according to appendix 6;

represents to customs in which region of activities the free warehouse, concerning the goods placed under customs procedure of free warehouse, and also the goods made (received) of the goods placed under customs procedure of free warehouse is located:

the report on the goods placed under customs procedure on form according to appendix 7;

the report "The statement from engineering procedure" in form according to appendix 8;

the report on remaining balance of the goods placed under customs procedure on form according to appendix 9;

1.7. customs applicant of customs procedure of free customs zone:

records the goods placed under customs procedure of free customs zone, and the goods made (received) of the goods placed under customs procedure of free customs zone in register of goods in form according to appendix 6;

represents to customs in which region of activities the free customs zone, concerning the goods placed under customs procedure of free customs zone, and also the goods made (received) of the goods placed under customs procedure of free customs zone is located:

the report on the goods placed under customs procedure on form according to appendix 7;

the report "The statement from engineering procedure" in form according to appendix 8;

the report on remaining balance of the goods placed under customs procedure on form according to appendix 9;

1.8. the customs applicant of customs procedure of free warehouse represents to customs in which region of activities the free warehouse, the report "The statement from engineering procedure" in form according to appendix 8 is located;

1.9. the persons using and (or) owning foreign goods represent to the customs making customs transactions concerning such goods, reports on their use.

The person using and (or) owning the foreign goods placed in the permanent or temporary customs control zone created for the purposes of temporary storage of the goods which are under customs control and (or) person which is Authorized Economic Operator records such goods in register of the goods placed in the customs control zone in form according to appendix 4 and represents to customs in which region of activities the customs control zone, the report on such goods on form of this magazine is located.

The person using and (or) owning foreign goods, being the customs applicant of customs procedures of conversion on customs area, outward processings, conversions for internal consumption (further – the customs applicant of customs procedure of conversion), represents to the customs which performed release of goods in customs procedures of conversion on customs area, outward processings, conversions for internal consumption:

the report on the goods placed under customs procedure on form according to appendix 7;

the report "The statement from engineering procedure" in form according to appendix 8;

the report on remaining balance of the goods placed under customs procedure of conversion on form according to appendix 9;

the report on the waste formed as a result of conversion of the foreign goods placed under customs procedure of conversion on customs area or conversions for internal consumption (further – the report on waste), in declaration form on goods;

the report on the results of determination of goods quantity placed under customs procedures of conversion on customs area or conversions for internal consumption, in the part corresponding to the number of the waste of conversion unsuitable for their further commercial use buried, neutralized or transferred for making of such transactions, and also production losses, for the purpose of recognition of such goods not being under customs control and completion concerning their action of customs procedures of conversion on customs area or conversions for internal consumption (further – the report on conversion waste) in form according to appendix 8.

The person using and (or) owning the foreign goods, except for persons specified in subitem 1.11 of this Item placed under customs procedure of release for internal consumption with use of the privileges on the tax discharge for value added integrated to restrictions on use and (or) the order with such goods for the purpose of confirmation of use and consumption of such goods in accordance with the terms of provision of privileges before the expiration of five years or other fixed term of action of restrictions on use and (or) the order with goods from the date of release of goods according to customs procedure of release for internal consumption, on own initiative or upon the demand of the customs making customs transactions concerning such goods submits the report on use of goods in such customs, the privileges placed under customs procedure of release for internal consumption with use on the tax discharge on value added integrated to restrictions on use and (or) the order with such goods, on form according to appendix 10.

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