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

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.

The obligation on payment of import customs duties, taxes which arose according to part one of this subitem stops at person specified in subitem 1.1 of this Item which made administrative customs offense, when placing goods, being subject of administrative customs offense, under customs procedure of release for internal consumption or in the cases established in Item 2 of Article 54 of the Customs code of the Eurasian Economic Union.

In the case determined in this subitem, import customs duties, taxes are subject to payment in the day following behind day of the expiration of submission of the customs declaration established in subitem 1.4 of this Item. At the same time import customs duties, taxes are subject to payment in the sizes corresponding to the amounts of import customs duties, taxes which would be subject to payment when placing such goods under customs procedure of release for internal consumption estimated proceeding from rates of the customs duties, taxes and the official rate of the Belarusian ruble in relation to foreign currency established by National Bank, operating for the day following behind day of the expiration of submission of the customs declaration established in subitem 1.4 of this Item;

1.6. in case of establishment of person who made administrative customs offense which subject is placed under customs procedure of release for internal consumption by person in property, economic maintaining which operational management goods were at the time of their detection, the customs duties paid to them, taxes are considered excessively paid and (or) excessively collected and are subject to return (offsetting) to person who paid these duties, taxes according to international treaties, acts constituting the right of the Eurasian Economic Union and the legislation of the Republic of Belarus;

1.7. the customs authority in the procedure established by the State Customs Committee shall send the registered mail with the notification to the person, in property, economic maintaining which operational management goods were at the time of their detection, information on the beginning of administrative process on administrative customs offense which subject are the goods acquired by it, and on establishment of person who made administrative customs offense which subject are these goods if such person is identified;

1.8. provisions of this Decree are applied to the goods which are subject of administrative customs offense on which administrative process is not complete on the date of entry into force of this Decree;

1.9. confiscations the goods which are subject of administrative customs offense, which are not subject:

are placed 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;

are acquired after its making in the territory of the Republic of Belarus by person who was not making this administrative offense at the physical person who is not the individual entrepreneur for the private, family, house consumption and other similar use which is not connected with business activity if this acquirer did not know and could not know about its making, or in retail trade.

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