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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of October 28, 2008 No. 1610

About measures for implementation of the Decree of the President of the Republic of Belarus of December 17, 2002 No. 28

(as amended on 08-06-2022)

Based on Item 17 of the Regulations on state regulation of production, turnover and consumption of tobacco raw materials and tobacco products, production, turnover and use of electronic systems of smoking, liquids for electronic systems of smoking, systems for consumption of the tobacco approved by the Decree of the President of the Republic of Belarus of December 17, 2002 No. 28, and also paragraph two of item 4 of the Presidential decree of the Republic of Belarus of December 22, 2018 "About customs regulation" the Council of Ministers of the Republic of Belarus DECIDES: No. 490

1. Approve:

the sample of excise stamp for marking of the tobacco products imported into the Republic of Belarus * (is applied);

the sample of excise stamp for marking of the tobacco products (except for filtered cigarettes of the first price group) made in the territory of the Republic of Belarus * (is applied);

the sample of excise stamp for marking of the filtered cigarettes of the first price group made in the territory of the Republic of Belarus * (is applied);

the sample of special brand for marking of the tobacco products turned into the income of the state * (is applied);

the sample of special brand on self-adhesive basis for marking of the tobacco products turned into the income of the state * (is applied);

The regulations on excise stamps for marking of the tobacco products imported into the Republic of Belarus (are applied);

The regulations on excise stamps for marking of the tobacco products made in the territory of the Republic of Belarus (are applied);

The regulations on special brands for marking of tobacco products (are applied).

______________________________

* It is not dispatched.

2. This resolution becomes effective since November 2, 2008.

First Deputy Prime Minister of the Republic of Belarus

V. Semashko

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of October 28, 2008 No. 1610

Regulations on excise stamps for marking of the tobacco products imported into the Republic of Belarus

Chapter 1. General provisions

1. This Provision determines procedure for production and realization of excise stamps for marking of the tobacco products imported into the Republic of Belarus including from the territory of state members of the Eurasian Economic Union (further if other is not established, – excise stamps), markings of tobacco products by them, accounting, storage, destruction of these brands, control of their use, procedure and term of submission of reports on their use.

Chapter 2. Production and realization of excise stamps

2. The department of the state signs of the Ministry of Finance will organize production and realization of excise stamps.

3. Production of excise stamps is performed by the republican unitary enterprise "Minsk Printing Factory" of Department of the state signs of the Ministry of Finance (further – RUP "Minsk Printing Factory").

4. Payment of expenses on production of excise stamps of RUP "Minsk Printing Factory" is performed according to the procedure, determined by the Ministry of Finance.

5. Excise stamps are acquired by the legal entities of the Republic of Belarus who are providing realization of exclusive right of the state on implementation of import of tobacco products, having the import license of tobacco products if its availability is required by the legislation on non-tariff regulation, the international treaties of the Republic of Belarus, international legal acts which are constituting the right of the Eurasian Economic Union, and signed agreements in foreign trade for import of tobacco products (further – importers).

Importers acquire excise stamps in customs authorities which list is determined by the State Customs Committee. If tobacco products are marked by excise stamps outside the territory of the Republic of Belarus, the realization of excise stamps is enabled by customs to which region of activities the importer plans goods receipt. If tobacco products are marked by excise stamps in the territory of the Republic of Belarus on customs warehouses, the realization of excise stamps is enabled by customs in which region of activities there is such customs warehouse.

Realization of excise stamps to the importer is made in the quantity which is not exceeding the quantity necessary for marking by them of the tobacco products imported into the Republic of Belarus which import is provided by the agreement in foreign trade and the import license of tobacco products if its availability is required by the legislation of the Republic of Belarus, international treaties of the Republic of Belarus, international legal acts constituting the right of the Eurasian Economic Union.

6. Issue of excise stamps to customs is made by the republican unitary enterprise "Belblankavyd Publishing house (further if other is not established, – RUP "Belblankavyd Publishing house).

7. Acquisition of excise stamps is performed by importers:

before the actual import of tobacco products to the Republic of Belarus if tobacco products are marked by excise stamps outside the territory of the Republic of Belarus;

to or after the actual import of tobacco products to the Republic of Belarus if tobacco products are marked by excise stamps in the territory of the Republic of Belarus.

8. For acquisition of excise stamps the importer files in customs petition for acquisition of excise stamps (further if other is not established, – the statement) in form according to appendix 1. The application is submitted in one copy in written or electronic form.

Before filing of application the importer makes payment of cost of excise stamps on the current (settlement) bank account opened for transfer of payments in the budget, control of which payment is exercised by customs authorities. Data on payment of cost of excise stamps are specified in the statement.

The copy of the agreement in foreign trade according to which it will be made is enclosed to the application or import of tobacco products is made.

The importer along with the statement submits to customs the documents confirming provision of ensuring discharge of duty on payment of customs duties, taxes concerning tobacco products for which marking excise stamps are acquired. For recalculation of foreign currency in which the fixed amount of ensuring discharge of duty on payment of customs duties is established of taxes, in Belarusian rubles the official rate of Belarusian ruble to the corresponding currency established by National Bank on the date of registration in customs of the statement of the importer is used.

9. The customs no later than one working day from the date of registration of a statement sends by means of system of interdepartmental electronic document management of state bodies to RUP "Belblankavyd Publishing house the request for production of excise stamps (further if other is not established, – the request) in form according to appendix 2 or informs the importer on refusal in the direction of the request.

The basis for refusal to the importer in the direction of the request is non-compliance with the requirements established in Items 7 and 8 of this provision by it.

In day of receipt of the request RUP "the Belblankavyd Publishing house sends it to RUP "Minsk Printing Factory" which in time, not exceeding 12 working days, provides production of excise stamps in the quantity specified in the request.

The made excise stamps of RUP "Minsk Printing Factory" RUP "transfers Belblankavyd Publishing house based on the contract with registration of commodity-transport delivery note signed between them and introduces in electronic databank of forms of documents and documents with certain degree of protection and printed materials (further – electronic databank) information on the made and transferred RUP "Belblankavyd Publishing house excise stamps.

10. RUP "Belblankavyd Publishing house after receipt of excise stamps by means of system of interdepartmental electronic document management of state bodies informs customs on readiness to issue excise stamps with indication of the name of the importer, its accounting number of the payer, number and date of the statement.

11. Issue of excise stamps to the authorized officer of customs is performed in case of presentation of the power of attorney and identity document. At the same time the commodity-transport delivery note is drawn up.

RUP "the Belblankavyd Publishing house enters information on the excise stamps received and issued to customs in electronic databank.

12. The customs can realize excise stamps to the importer directly on RUP "Belblankavyd Publishing house according to the procedure, provided in Item 15 of this provision.

13. After obtaining from RUP "Belblankavyd Publishing house of information specified in Item 10 of this provision the customs within one working day sends to the importer the notice on receipt of the ordered excise stamps in form according to appendix 3. This notice is constituted in duplicate, one of which goes to the importer, the second is stored in customs together with the documents specified in Item 8 of this provision.

14. For acquisition of excise stamps the importer represents to customs:

the document confirming official position of the head, and also the document proving his identity – in case of receipt of excise stamps by the head;

the warrant for receipt of excise stamps, and also the identity document of the representative of the importer, – in case of receipt of excise stamps by the representative of the importer, except the head.

15. The realization of excise stamps to the importer is enabled by the official of customs authorized by the order of the chief of customs in the quantity specified in the statement. At the same time the commodity-transport delivery note is drawn up. Transportation of excise stamps will be organized by the importer.

In case of realization of excise stamps confirmation of acquisition of excise stamps in form according to appendix 4, which is constituted in triplicate is drawn up. Two copies remain in the customs which realized excise stamps, and one copy of such confirmation if:

the application was submitted in writing, is issued to the importer;

the application was submitted electronically, goes to the importer through the single portal of electronic services.

Information on the excise stamps realized to importers within two working days from the date of realization is entered by customs in electronic databank.

Realization of the excise stamps which are taken out for marking of tobacco products to state members of the Eurasian Economic Union is performed by customs according to this Provision.

16. The customs which realized excise stamps no later than three working days following behind day of realization of excise stamps sends to customs in which region of activities there is Item of import through which tobacco products will be imported into the Republic of Belarus:

statement;

confirmation of acquisition of excise stamps.

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