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LAW OF THE REPUBLIC OF BELARUS

of January 10, 2014 No. 129-Z

About customs regulation in the Republic of Belarus

It is accepted by the House of Representatives on December 16, 2013

Approved by Council of the Republic on December 19, 2013

(In edition of the Laws of the Republic of Belarus of 15.07.2015 No. 307-Z, 19.06.2017 of No. 32-Z)

Section I. General provisions

Chapter 1. Basic provisions about customs regulation in the Republic of Belarus

Article 1. Customs regulation and customs affairs in the Republic of Belarus

1. Customs regulation in the Republic of Belarus - legal regulation of the relations connected with movement of goods through customs border of the Customs union within the Euroasian economic community (further - the Customs union) in the Republic of Belarus, their transportation on single customs area of the Customs union (further - customs area of the Customs union) in the Republic of Belarus under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, customs payment, and also the imperious relations between customs authorities of the Republic of Belarus (further - customs authorities) and persons exercising rights of possession, uses and orders the specified goods.

2. The customs affairs represent set of the methods and means providing observance of the customs legislation of the Customs union and the legislation of the Republic of Belarus on customs regulation.

3. The president of the Republic of Belarus determines the state customs policy and performs the common directorship of customs affairs.

The republican state body realizing the state customs policy and performing direct management of customs affairs is the State Customs Committee of the Republic of Belarus.

The State Customs Committee of the Republic of Belarus provides realization in the customs purposes of tasks in the field of customs affairs and uniformity of application of the customs legislation of the Customs union and the legislation of the Republic of Belarus on customs regulation by all customs authorities in the territory of the Republic of Belarus.

4. The Republic of Belarus participates in international cooperation in the field of customs regulation for the purpose of harmonization and standardization of the legislation of the Republic of Belarus on customs regulation with rules of international law and the commonly accepted international practice.

Article 2. Legal regulation of the relations in the field of customs affairs in the Republic of Belarus

1. Legal regulation of the relations in the field of customs affairs in the Republic of Belarus is performed according to the customs legislation of the Customs union and the legislation of the Republic of Belarus on customs regulation.

2. The legislation of the Republic of Belarus on customs regulation is applied to regulation of the relations in the field of customs affairs which are not settled by the customs legislation of the Customs union or regulation of which is referred by the customs legislation of the Customs union to competence of state members of the Customs union.

3. To the relations on collection and customs payment, belonging to taxes, the tax legislation of the Republic of Belarus, the legislation of the Republic of Belarus on customs regulation are applied if other is not established by the customs legislation of the Customs union.

4. The procedure for import to the Republic of Belarus and export from the Republic of Belarus of Belarusian rubles, securities in Belarusian rubles and foreign currency, currencies of state members of the Customs union, other foreign currency and other currency values is regulated by the customs legislation of the Customs union, international treaties of state members of the Customs union, the foreign exchange legislation of the Republic of Belarus and this Law.

Article 3. Legislation of the Republic of Belarus on customs regulation

The legislation of the Republic of Belarus on customs regulation represents system accepted (published) on the basis and according to the Constitution of the Republic of Belarus of regulatory legal acts which includes:

this Law;

acts of the President of the Republic of Belarus concerning customs regulation;

the orders of the Government of the Republic of Belarus concerning customs regulation accepted on the basis and in pursuance of this Law, acts of the President of the Republic of Belarus concerning customs regulation;

the regulatory legal acts of the State Customs Committee of the Republic of Belarus concerning customs regulation adopted in the cases and limits provided by the customs legislation of the Customs union, this Law, acts of the President of the Republic of Belarus and the orders of the Government of the Republic of Belarus concerning customs regulation.

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