RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of August 1, 2007 No. 977

About some questions of ensuring execution of the tax liability on payment of customs duties, taxes

According to Article 52, with subitem 2.5 of Item 2 of Article 113, subitem 4.2 of item 4 of Article 260, Item 3 of Article 261, item 4 of Article 268 of the Customs code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed Regulations on conditions and procedure for recognition of legal entities and individual entrepreneurs as the guarantor before customs authorities.

2. Determine that provision of ensuring execution of the tax liability on payment of import customs duties, taxes concerning the foreign goods placed under customs procedure of customs transit are not required if these goods:

are transported accompanied by special division of Department of protection of the Ministry of Internal Affairs;

are transported accompanied by division Beltamozhkonvoy of the republican unitary enterprise "Beltamozhservice";

are intended for official use by diplomatic representations and consular establishments of foreign states what the State Customs Committee is informed by the Ministry of Foreign Affairs or diplomatic representation, consular establishment of foreign state on;

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