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The document ceased to be valid since May 17, 2018 according to item 4 of the Resolution of the State Customs Committee of the Republic of Belarus of April 25, 2018 No. 9

RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of April 17, 2010 No. 13

About approval of the Instruction about procedure for filling of calculation of the excises which are subject to payment, determination of form of calculation of the excises which are subject to payment and the authorization of customs on realization of excise stamps

According to Item 3 of Article 121, Item 8 of Article 124 of the Special part of the Tax code of the Republic of Belarus the State Customs Committee of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about procedure for filling of calculation of the excises which are subject to payment.

2. Determine that calculation of the excises which are subject to payment is made by the payer of excises in form according to appendix to this resolution with use of necessary number of sheets of calculation of the excises which are subject to payment.

3. Calculation of the excises which are subject to payment is drawn up in duplicate: the first copy is intended for the payer of excises, the second copy - for customs.

The accepted calculation of the excises which are subject to payment is subject to storage in cases of the customs which realized excise stamps together with the documents processed by customs in case of their realization.

4. Authorize to enable the realization of excise stamps for marking of the goods imported on the territory of the Republic of Belarus, which are subject to marking by excise stamps, Minsk regional, Brest, Vitebsk, Gomel, Grodno regional and Mogilev customs.

5. To impose control of execution of this resolution on the vice-chairman of the State Customs Committee of the Republic of Belarus Dosov L. S.

6. This resolution becomes effective since May 10, 2010.

Chairman

A.F.Shpilevsky

 

Appendix

to the resolution of the State Customs Committee of the Republic of Belarus of April 17, 2010 No. 13

Calculation of the excises which are subject to payment

See Appendix (5Kb In original language)

 

 

Approved by the Resolution of the State Customs Committee of the Republic of Belarus of April 17, 2010 No. 13

The instruction about procedure for filling of calculation of the excises which are subject to payment

1. In the left upper corner of calculation of the excises which are subject to payment, the payer of excises (further - the payer) day of representation to customs and reference number of calculation of the excises which are subject to payment is specified.

2. Sections I, II, III of calculation of the excises which are subject to payment are filled in with the payer, the Section IV is filled in with the authorized officer of customs.

3. In the Section I "the INFORMATION ABOUT the PAYER of EXCISES, the GOODS AND DOCUMENTS PROVIDED to CUSTOMS" is specified full name, accounting number of the payer, bank details of the payer, number of commodity transport delivery note or other transport (transportation) document according to which it is transported goods, day of the direction and number of the notification of customs authority on goods receipt which are subject to marking by excise stamps of the Republic of Belarus, the contractual or commercial name of goods, quantity of the excise stamps applied on the goods which are subject to marking.

4. The Section II "CALCULATION of the AMOUNTS of the EXCISES which are SUBJECT to PAYMENT" is filled in line-by-line for each goods:

4.1. in the Sequence Number of Goods column the sequence number of the goods which are subject to marking by excise stamps is specified;

4.2. in the Commodity code column the commodity code according to the Single commodity nomenclature of foreign economic activity of custom union at the level of at least 4 signs is specified;

4.3. the Payment type column is filled according to the procedure, established by the Instruction about procedure for filling of the cargo customs declaration for the purposes of customs declaration of goods approved by the order of the State Customs Committee of the Republic of Belarus of July 9, 1998 No. 246-OD "About approval "Regulations on the customs paper "Cargo Customs Declaration" and "Instructions about Procedure for Filling of the Cargo Customs Declaration for the purposes of Customs Declaration of Goods" (The bulletin of normative legal information, 1998, No. 18) (dalee-Instruktion), for filling of the column "Type" of the column 47 "Calculation of Customs Payments" of the import declaration;

4.4. in the Charge Basis column goods quantity in units of measure on which rates of excises are established is specified;

4.5. in the Rate column the rate of the excises which is operating on the date of the direction to customs authority of the notification on goods receipt, subject to marking by excise stamps of the Republic of Belarus is specified;

4.6. in the Amount column the amount of excises which is subject to payment, calculated as the work of values of the Charge Basis column and the Rate column is specified;

4.7. the Payment method column is filled according to the procedure, the "joint venture" of the column 47 "Calculation of Customs Payments" of the import declaration established by the Instruction for filling of column.

5. Value of the line "Total to Payment" is calculated as the amount of values of lines of the Amount column.

6. If the rate of excises is established in foreign currency or in foreign currency their payment is made, the last line of the Section in the left corner the official rates of Belarusian ruble to US dollar and (or) euros established by National Bank of the Republic of Belarus on the date of the direction to customs authority of the notification on goods receipt, subject to marking by excise stamps of the Republic of Belarus are specified. Belarusian ruble exchange rate to US dollar and (or) euro is specified in the form of two numbers divided by sign ":". The first shall correspond to unit of currency of payment (assessment) which is officially assumed by National Bank of the Republic of Belarus as a basis of the quotation. The second shall correspond to the quotation unit assessment amount in currency of the Republic of Belarus.

7. In the Section III "DATA ON PAID AMOUNTS of EXCISES" the payment documents confirming payment of excises, according to the procedure, determined by the Instruction for filling of the column In the import declaration are specified.

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