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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of November 2, 2005 No. 1215

About approval of the Procedure for entering of money into the republican budget, their offsetting on account of tax payment, charges (duties) or return to the legal entity or individual entrepreneur, and also provision of the bank guarantee and obligation fulfillment on it when importing (export) by legal entities and individual entrepreneurs to the territory of the Republic of Belarus from the territory of the State Parties of the Agreement on the Eurasian Economic Union of May 29, 2014 alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, when moving of the specified products and alcohol on the territory of the republic and about the size of the money which is subject to introduction

(as amended on 26-02-2016)

The Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed Procedure for entering of money into the republican budget, their offsetting on account of tax payment, charges (duties) or return to the legal entity or individual entrepreneur, and also provision of the bank guarantee and obligation fulfillment on it when importing (export) by legal entities and individual entrepreneurs to the territory of the Republic of Belarus from the territory of the State Parties of the Agreement on the Eurasian Economic Union of May 29, 2014 of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, when moving of the specified products and alcohol on the republic territory.

2. Determine that:

2.1. the size of the money which is subject to entering into the republican budget when importing (export) by legal entities and individual entrepreneurs to the territory of the Republic of Belarus with customs the State Parties of the Agreement on the Eurasian Economic Union of May 29, 2014 and also movement on the republic territory:

alcoholic products (except for import (export) of beer with volume fraction of ethyl alcohol 7 and more percent, and also the cases provided in parts two and the fourth Item 1 of article 22 of the Law of the Republic of Belarus of August 27, 2008 "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol" (The national register of legal acts of the Republic of Belarus, 2008, No. 212, 2/1526), food spirit semifinished products with volume fraction of ethyl alcohol 7 and more percent) are determined as the work of amount of alcoholic products in kind on fixed (specific) rate of excises on the alcoholic products operating for date of entering of money into the republican budget;

non-food ethyl alcohol it is determined as the work of amount of non-food ethyl alcohol in kind on fixed (specific) rate of excises on alcohol ethyl rectified technical, acting for date of entering of money into the republican budget;

food spirit semifinished products with volume fraction of ethyl alcohol 7 and more percent (except as specified, provided in parts two and the fourth Item 1 of article 22 of the Law of the Republic of Belarus "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol") are determined as the work of amount of the specified semifinished products in kind on fixed (specific) rate of excises on alcohol ethyl of food raw materials, acting for date of entering of money into the republican budget;

non-food alcohol-containing products (except as specified, provided in parts two and the fourth Item 1 of article 22 of the Law of the Republic of Belarus "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol") it is determined as the work of amount of non-food alcohol-containing products in kind on the fixed (specific) rate of excises established on alcohol ethyl rectified technical for the date of entering of money into the republican budget increased by 10 times;

2.2. in case of the established rate of excises for one liter of the waterless (absolute) ethyl alcohol containing in finished goods, the size of the money which is subject to entering into the republican budget it is determined proceeding from content share in one liter of finished goods of waterless (absolute) ethyl alcohol.

3. This resolution becomes effective from the date of entry into force of the Decree of the President of the Republic of Belarus of September 9, 2005 No. 11 "About enhancement of state regulation of production, turnover and advertizing of beer, alcoholic, non-food alcohol-containing products and non-food ethyl alcohol" (The national register of legal acts of the Republic of Belarus, 2005, No. 142, 1/6770).

Prime Minister of the Republic of Belarus

S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of November 2, 2005, No. 1215

Procedure for entering of money into the republican budget, their offsetting on account of tax payment, charges (duties) or return to the legal entity or individual entrepreneur, and also provision of the bank guarantee and obligation fulfillment on it when importing (export) by legal entities and individual entrepreneurs to the territory of the Republic of Belarus from the territory of the State Parties of the Agreement on the Eurasian Economic Union of May 29, 2014 alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, when moving of the specified products and alcohol on the republic territory

1. This Procedure determines the mechanism of entering of money into the republican budget, their offsetting on account of tax payment, charges (duties) or return to the legal entity or individual entrepreneur, and also provision of the bank guarantee and obligation fulfillment by it when importing (export) by legal entities and individual entrepreneurs to the territory of the Republic of Belarus from the territory of the State Parties of the Agreement on the Eurasian Economic Union of May 29, 2014 of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol (except for import (export) of beer with volume fraction of ethyl alcohol 7 and more percent, and also the cases provided in parts two and the fourth Item 1 of article 22 of the Law of the Republic of Belarus of August 27, 2008 "About state regulation of production and turnover alcoholic non-food alcohol-containing products and non-food ethyl alcohol" (The national register of legal acts of the Republic of Belarus, 2008, No. 212, 2/1526), when moving of the specified products and alcohol on the republic territory.

2. Condition of acquisition of control signs for marking of accompanying documents is entering of money into the republican budget or provision into tax authorities of the bank guarantee.

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