RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of April 23, 2026 No. 195

About utilization

Based on Item 3 of Article 301, of subitem 1.3 of Item 1, 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. Approve:

The 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 vehicles of the consumer properties (are applied);

The 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 trail cars ** the consumer properties (are applied) to them.

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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 the automotor-vehicles with the maximum constructive speed of movement 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) capacity of the electric motor (electric motors) more than 4 kW, except for machines capacity of the power plant of no more 5,5 of h.p. managed by row the going driver (operator).

** For the purposes of this resolution trail cars are understood as the vehicles which are not equipped with the engine setting these vehicles in motion and towed by the self-propelled machine including trail cars at which part of vertical loading is transferred to the towing vehicle (semitrailer trucks).

2. Determine:

the list of the documents confirming release of vehicles from utilization collection according to appendix 1;

the list of types and categories of the vehicles which are subjects to taxation by utilization collection and also rates of utilization collection according to appendix 2;

the list of types of the self-propelled machines and trail cars to them which are subjects to taxation by utilization collection and also rates of utilization collection according to appendix 3.

3. Criterion in case of determination of rate of utilization collection concerning the vehicles imported (imported) with territory state members of the Eurasian Economic Union (further – EEU), from date of issue customs authority of which in other state members of EEU before date of representation in the Republic of Belarus of the document reflecting calculation and payment of utilization collection there passed no more than two years, 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 or the cost of vehicles declared in the declaration on goods of electronic trading in case of their release, or the customs value of vehicles declared in the declaration on goods of electronic trading in case of their room under customs procedure of release for internal consumption 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:

as though concerning such vehicles in the Republic of Belarus release of goods for private use in free circulation with use of the conclusion about independent assessment without application of compensation of payment of customs duties, the taxes which are actually paid in case of customs declaring in other state members of EEU was made if the vehicle is specified in the list of separate types of car - and motor-vehicles and trail cars to car - and to motor-vehicles, being vehicles for private use, No. 74 approved by the Decision of Board of the Eurasian economic commission of June 30, 2017;

as though such vehicles were located under customs procedure of release for internal consumption with use of the conclusion about independent assessment without application of tariff preferences and privileges on payment of import customs duties, the taxes which are actually paid in case of customs declaring in other state members of EEU if the vehicle is not specified in the list of separate types of car - and motor-vehicles and trail cars to car - and to motor-vehicles, being vehicles for private use, and in case of its release by customs authority the specific rate of import customs duty was not applied.

The rates operating on the date of submission of the document reflecting calculation and payment of utilization collection are applied to calculation of customs duties, the taxes specified in part two of this Item.

Negative value of the specified difference of customs duties, taxes is recognized equal to zero.

Recalculation of the customs value (cost) of vehicles expressed in foreign currency in Belarusian rubles, and also recalculation actually paid in case of customs declaring in other state members of EEU of customs duties, taxes in Belarusian rubles are made on the official rate of Belarusian ruble to foreign currency established by National Bank for date of submission of the document reflecting calculation and payment of utilization collection.

Independent assessment of the vehicle shall be made proceeding from market value of similar goods in the country of acquisition for the purpose of their import to the territory of EEU on which such similar goods are on sale or offered for sale in case of regular (market) terms of trade.

Date of issue of the conclusion about independent assessment shall be no later than one month before date of submission of the document reflecting calculation and payment of utilization collection.

Provisions of parts of the first or seventh of this Item are not applied to the imported (imported) with territories state members of EEU:

vehicles if such vehicles were registered more than two years in state member of EEU during any period about day of submission of the document reflecting calculation and payment of utilization collection;

vehicles if the seller (supplier) or the buyer of such vehicles specified in the agreement in foreign trade is the representative of manufacturer of vehicles in the territory of the Republic of Belarus specified in approval like the vehicle, and at the same time the payer of utilization collection is the buyer specified in such agreement in foreign trade;

self-propelled machines and trail cars to them, the chassis of vehicles.

The rates of utilization collection provided in paragraphs five and the seventh subitem 2.2 of Item 2 appendices 2, are applied on condition of approval of acquisition of the imported vehicles by the Commission on questions of industrial policy according to the procedure, No. 675 established by the resolution of Council of Ministers of the Republic of Belarus of September 13, 2024 "About procedure for approval of acquisition of vehicles".

The rates of utilization collection provided in paragraphs three and the fifth subitem 3.4 of Item 3 appendices 2, are applied to the imported truck tractors of ecological classes 5 and 6:

within the quantity determined for calendar year by the Ministry of Transport and Communications and the Industry ministry, on condition of approval of acquisition of the imported vehicles by the Ministry of Transport and Communications according to the procedure, it established;

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