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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 26, 2012 No. 140

About the room under customs procedure of release for internal consumption of the goods which are subject of administrative customs offense

(In edition of the Presidential decree of the Republic of Belarus of 22.12.2018 No. 490)

For the purpose of determination of procedure for the room under customs procedure of release for internal consumption of the goods which are subject of administrative customs offense:

1. Determine that:

1.1. the foreign goods which are under customs control, being the subject of administrative customs offense for which making confiscation of such goods, its committing by persons acquired later is provided which was not making this administrative offense (further - the goods which are subject of administrative customs offense), are subject to the room under customs procedure of release for internal consumption by person who made administrative customs offense which subject they are, according to the procedure, established by international treaties and other acts of the legislation of the Republic of Belarus, taking into account provisions of this Decree;

1.2. if at the time of detection of the goods which are subject of administrative customs offense, person who made administrative customs offense which subject they are is not established, then person, in property, economic maintaining which operational management goods were at the time of their detection, had the right to place them under customs procedure of release for internal consumption according to the procedure, the established international treaties regulating customs legal relationship, acts constituting the right of the Eurasian Economic Union and the legislation of the Republic of Belarus on customs regulation, taking into account provisions of this Decree.

If person specified in part one of this subitem did not exercise the right to release of the goods which are subject of administrative customs offense according to customs procedure of release for internal consumption, the decision according to this Decree and the Code of the Republic of Belarus on administrative offenses is made on such goods;

1.3. the documents confirming observance of the restrictions applied to the goods imported on customs area of the Eurasian Economic Union concerning the goods which are subject of administrative customs offense are issued by authorized state bodies (organizations) according to the procedure, established by the international treaties, acts constituting the right of the Eurasian Economic Union and the legislation of the Republic of Belarus for issue of such documents concerning the goods imported on customs area of the Eurasian Economic Union;

1.4. the customs declaration concerning the goods which are subject of administrative customs offense moves person specified in subitem 1.1 of this Item or in case of intention to exercise the right to release of goods according to customs procedure of release for internal consumption by person specified in subitem 1.2 of this Item within 30 days from the date of receipt of the written notice of the beginning of administrative process on administrative customs offense which subject are such goods. From the moment of registration of the customs declaration by customs authority there is obligation on payment of the import customs duties, special, anti-dumping, compensatory duties, the value added tax and excises levied by customs authorities in case of commodity importation on customs area of the Eurasian Economic Union (further - import customs duties, taxes);

1.5. in case of not giving concerning the goods which are subject of administrative customs offense, the customs declaration in time, established in subitem 1.4 of this Item, person specified in subitem 1.1 of this Item which made administrative customs offense, from the date of, the expiration of submission of the customs declaration following behind day, has obligation on payment of import customs duties, taxes.

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