of March 15, 2004 No. 34
About approval of the Instruction about procedure for use, accounting and storage of precious metals and gemstones
According to the Law of the Republic of Belarus of June 21, 2002 "About precious metals and gemstones", the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
It is approved
March 15, 2004
A. M. Rusetsky
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of March 15, 2004 No. 34
1. This Instruction establishes procedure for use, storage and accounting of precious metals and gemstones (including being in the equipment, containing in devices and tools).
2. For the purposes of this Instruction terms and their determinations in the values established by the Law of the Republic of Belarus of June 21, 2002 "About precious metals and gemstones" are applied (The national register of legal acts of the Republic of Belarus, 2002, No. 73, 2/859; National legal Internet portal of the Republic of Belarus, 19.12. 2013, 2/2091), and also following terms and their determinations:
regulation of consumption of precious metals (gemstones) - development, registration, coordination, approval and review of consumption rates, standard rates of waste, losses, return of precious metals (gemstones);
the estimated price - the price of the precious metals (except the precious metals used in case of banking operations) accepted in the State fund of precious metals and gemstones of the Republic of Belarus (further - State fund), is created, affirms the Ministry of Finance of the Republic of Belarus and is posted in the first working day of month on the website of the Ministry of Finance of the Republic of Belarus;
values - precious metals and (or) gemstones.
3. This Instruction extends on legal entities and the individual entrepreneurs (further - the organizations) performing the activities connected with precious metals and gemstones in all types and conditions in case of their production, use and (or) the address operating the products, the equipment, devices and other means containing them, and also performing collection and conversion (including recovery of gemstones) scrap and waste of precious metals, waste of gemstones if other procedure is not established by acts of the legislation.
This Instruction does not regulate procedure for use, storage and accounting of precious metals and gemstones in structure:
the products which are in the trade organizations (shops, warehouses) and the organizations serving (mounting and repairing) computer, medical, trade and other facilities;
medicines, pharmaceutical substances, standard samples of pharmaceutical substances;
pastes and powders from the natural diamonds, tools and products made of such powders, synthetic diamonds and the tool manufactured using synthetic diamonds;
the gemstones unsuitable for production of jewelry and other household products. The gemstones unsuitable for production of jewelry and other household products, are used as industrial goods and considered according to general requirements of accounting of material values.
5. Control over the implementation of requirements of this Instruction is exercised by the bodies authorized on it by the legislation of the Republic of Belarus.
6. It is necessary for the organizations specified in part one of Item 3 of this Instruction:
observe requirements of the operating regulatory legal acts regulating activities with precious metals and gemstones;
render assistance to authorized bodies of public administration and control (supervision) in implementation of the state control of use, accounting and storage of precious metals and gemstones;
messages operational and financial accounting of precious metals and gemstones in all types and conditions, and also in scrap and waste;
carry out at the scheduled time inventory count of precious metals and gemstones in all storage locations and in production (places of operation) and to reflect results of inventory count in financial accounting;
perform storage of the precious metals and gemstones, scrap and waste containing them according to the operating regulatory legal acts;
represent according to the procedure and the terms established by the legislation, offers on scopes of supply of precious metals in the form of scrap and waste for the state needs in case of their availability or education within the planned year;
provide accomplishment of the finished supply rates of precious metals in the form of scrap and waste for the state needs;
provide rational use of precious metals and gemstones;
provide complete collection and accounting of all types of scrap and waste of precious metals and waste of gemstones and use according to the legislation;
constitute statistic reports about the movement of precious metals and gemstones in forms of the state statistical reporting according to the procedure established by National Statistical Committee.
The organizations performing wholesale and (or) retail trade by precious metals and gemstones at least once a year send to the Ministry of Finance of the Republic of Belarus offers on acquisition of scrap and waste of the precious metals which are formed as a result of approbation, the analysis and branding the state assay brand of the Republic of Belarus of jewelry and other household products and also as a result of loss of consumer and (or) functional properties of such products.
7. When forming offers on scopes of supply of precious metals in scrap and waste for the state needs and delivery they in State fund of the organization are considered by need of delivery of scrap and waste of precious metals for the amounts providing profitability of conversion of single delivery. The minimum content of precious metals in single delivery of scrap and waste providing profitable conversion is established by the organizations which are performing collection and conversion of scrap and waste of precious metals, having the right to perform such activities according to legal acts of the Republic of Belarus (further - the processor if other is not stipulated by this Instruction), based on planned calculations, statistical data.
8. The processors performing production of precious metals and products from scrap and waste of fund of conversion of State fund shall carry out annually comparison of amount of precious metals in the scrap and waste at stage of acceptance determined by laboratory methods with the quantity received by results of final conversion to find out the reasons of the established variations from the approved regulations and to develop actions for their elimination.
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