RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of August 31, 2026 No. 27

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17 and of November 9, 2022 No. 31

Based on paragraphs two, the fourth, sixth, seventh and ninth subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of April 2, 2021 "About authority delegation and change of resolutions of Council of Ministers of the Republic of Belarus" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 189

1. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.1. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17 "About implementation of the Presidential decree of the Republic of Belarus of June 10, 2011 No. 243":

in item 4:

the fourth to state the paragraph in the following edition:

"aggregation – ensuring interrelation of codes of marking of the marked goods with the marking code which is part of the means of identification applied on group packaging when picking of the marked goods in group packagings, and also ensuring interrelation of codes of marking of the marked goods and (or) group packagings with code of identification of shipping package when picking in shipping package including in case of consolidation of shipping packages in shipping packages of higher level for the purpose of ensuring receipt of data on the marked goods without the need for opening of the created packaging;";

after the paragraph of the fifth to add Item with paragraphs of the following content:

"identification code – the sequence of symbols representing the unique number of copy of goods or group packaging including GTIN, and also serial number of the marked goods or group packaging;

code of identification of shipping package – the sequence of symbols representing the unique number of shipping package created taking into account aggregation of the enclosed marked goods and (or) group packagings;";

in appendix 1 to this resolution:

to state subitem 1.3 of Item 1 in the following edition:

"1.3. Articles of clothing from fur (22–28)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional description of goods (goods type)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods, its main destination and (or) as it can be used. For example: "fur coat", "vest", etc.
	Country of goods' origin	Country of source (productions) of goods
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject of managing
	Kind of goods	Color, size, model and other distinctive signs of goods
	Brand (trademark)	Data on the trademark (brand, trademark)
	Description of goods on the label	It is created in a free form
	Model (article) of the producer	Model/article of the producer
	Main type of fur	The main fur which constitutes the greatest quantitative ratio in product is specified
	Whether fur is colored	The sign accepts value: "yes" – if fur is colored; "no" – if fur is not colored
	Composition of raw materials	Contains the description of elements, the ingredients which are part of goods, specified as a percentage
	Target floor	Target sex of the consumer
	Color	Color
	Type of specifying of the size of clothes/product	Type of specifying of the sizes of clothes/product (growth, breast grasp, waist grasp, length, width, Russia, Europe, etc.)
	Clothes/product size	The clothes/product size according to the chosen type of specifying of the size of clothes/product is specified
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	Country of incorporation of the producer	Country code of registration of producer
	Identifier of the taxpayer of the producer	Information is obligatory for the goods made in state members of EEU. Identifiers of the taxpayer: The Republic of Armenia – the accounting taxpayer number (ATN), the Republic of Belarus – UNP, the Republic of Kazakhstan – the individual identification number (IIN) or the business and identification number (BIN), the Kyrgyz Republic – tax ID number of the taxpayer (INN), the Russian Federation – the identification taxpayer number (ITN)
	GLN producer of goods (in the presence)";

to state subitem 3.2 of Item 3 in the following edition:

"3.2. Articles of clothing from fur (22–28)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional description of goods (goods type)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods, its main destination and (or) as it can be used. For example: "fur coat", "vest", etc.
	Country of goods' origin	Country of source (productions) of goods
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject of managing
	Kind of goods	Color, size, model and other distinctive signs of goods
	Brand (trademark)	Data on the trademark (brand, trademark)
	Description of goods on the label	It is created in a free form
	Model (article) of the producer	Model/article of the producer
	Main type of fur	The main fur which constitutes the greatest quantitative ratio in product is specified
	Whether fur is colored	The sign accepts value: "yes" – if fur is colored; "no" – if fur is not colored
	Composition of raw materials	Contains the description of elements, the ingredients which are part of goods, specified as a percentage
	Target floor	Target sex of the consumer
	Color	Color
	Type of specifying of the size of clothes/product	Type of specifying of the sizes of clothes/product (growth, breast grasp, waist grasp, length, width, Russia, Europe, etc.)
	Clothes/product size	The clothes/product size according to the chosen type of specifying of the size of clothes/product is specified
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods

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