of May 8, 2026 No. 10
About calculation of the excises which are subject to payment, and realization of excise stamps
Based on part one of Item 3 of Article 162, of parts one and third item 4 of article 163 of the Tax Code of the Republic of Belarus, Item 5 of article 61 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 6 of the Regulations on excise stamps of the Republic of Belarus for marking of the alcoholic beverages imported on the territory of the Republic of Belarus, the Council of Ministers of the Republic of Belarus approved by the resolution of October 31, 2025 No. 597, of part two of Item 5 of the Regulations on excise stamps for marking of the tobacco products imported into the Republic of Belarus of the Council of Ministers of the Republic of Belarus approved by the resolution of October 28, 2008 No. 1610, the State Customs Committee of the Republic of Belarus DECIDES:
1. Determine form of calculation of the excises which are subject to payment according to appendix.
2. Approve the Instruction about procedure for filling, representation and registration of calculation of the excises which are subject to payment it (is applied).
3. Authorize the Brest, Vitebsk, Gomel, Grodno regional, Minsk regional and Mogilev customs on realization of excise stamps for marking of the alcoholic beverages imported on the territory of the Republic of Belarus, and excise stamps of the Republic of Belarus for marking of the tobacco products imported into the Republic of Belarus.
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