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
1. The president of the Republic of Belarus determines the state customs policy and performs the common directorship of customs affairs.
The government of the Republic of Belarus provides carrying out the state customs policy.
The republican state body realizing the state customs policy and performing direct management of customs affairs is the State Customs Committee.
The State Customs Committee provides accomplishment of tasks in the field of customs affairs and uniformity of application of the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship (further if other is not established, – EEU), and legislations on customs regulation by all customs authorities in the territory of the Republic of Belarus.
2. The Republic of Belarus participates in international cooperation in the field of customs regulation for the purpose of harmonization and standardization of the legislation on customs regulation with rules of international law and the commonly accepted international practice.
1. Legal regulation of the relations in the field of customs affairs in the Republic of Belarus is performed according to the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of EEU regulating customs legal relationship and the legislation on customs regulation.
2. The legislation on customs regulation is applied to regulation of the relations in the field of customs affairs which are not settled by the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of EEU regulating customs legal relationship, or regulation of which is referred by the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of EEU regulating customs legal relationship to competence of state members of EEU.
3. If the acts regulating customs legal relationship constituting the right of EEU determine the single questions which are subject to regulation by the legislation of state members of EEU, such questions are regulated by the Government of the Republic of Belarus if other is not established by legal acts.
4. In case of regulation of the relations connected with collection and customs payment, relating to taxes, charges the tax legislation, the legislation on customs regulation, except as specified, established by the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of EEU are applied.
5. All unremovable doubts, contradictions and ambiguities in acts of the legislation on customs regulation are interpreted for benefit of the customs applicant and other interested persons.
The legislation 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; customs regulation;
resolutions of Council of Ministers of Respubli
acts of the President of the Republic of Belarus in the field of ки Belarus in the field of customs regulation;
the regulatory legal acts of the State Customs Committee in the field of customs regulation adopted in cases and limits set by the international treaties of the Republic of Belarus, other international treaties and acts constituting the right of EEU, this Law, acts of the President of the Republic of Belarus and resolutions of Council of Ministers of the Republic of Belarus in the field of customs regulation regulating customs legal relationship.
1. The Republic of Belarus recognizes priority of the conventional principles of international law and provides compliance to them of the legislation on customs regulation.
2. If the international treaty of the Republic of Belarus establishes other rules, than those which contain in this Law or other acts of the legislation on customs regulation then are applied rules of the international treaty of the Republic of Belarus.
1. Informing on the legislation on customs regulation is performed by official publication, promulgation (publication) of regulatory legal acts in official periodic printing publications, and also unofficial publication, promulgation (publication) in other editions, informing everyone according to the procedure, established by legal acts, including in the following places:
1.1. at check points through Frontier of the Republic of Belarus;
1.2. at the airports, ports, at railway stations, bus stations, bus stations;
1.3. in automotive vehicles, onboard water and the aircrafts which are carrying out international carriages of passengers;
1.4. in the vehicles of rail transport transporting passengers in the international message;
1.5. in the customs control zones and other places established by customs authorities.
2. The State Customs Committee provides informing on the prepared drafts of the laws, acts of the President of the Republic of Belarus and resolutions of Council of Ministers of the Republic of Belarus in the field of customs regulation through the official site of the State Customs Committee on the global computer Internet and (or) mass media, except for projects which contain information, distribution and (or) provision of which is limited, and also projects, preliminary informing on which will interfere with carrying out customs control or to promote decrease in its efficiency.
Determination of the beginning and the termination of the terms established by the legislation on customs regulation, determined by the expiration of period of time which is estimated for years, months, days or hours, or specifying on event which shall step, or on action which shall be made is made according to the procedure, stipulated in Clause 4 Customs codes of the Eurasian Economic Union which is appendix No. 1 to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017 (further - the Customs code of EEU).
1. The customs papers which are not provided and (or) not defined by the international treaties and acts constituting the right of EEU regulating customs legal relationship (further if other is not established, - the international agreements and acts in the field of customs regulation), can be established by the Government of the Republic of Belarus.
Forms of the customs papers specified in parts one of this Item, procedure for filling of modification (amendments) of such documents can be established by the State Customs Committee.
2. The structure and format of customs papers in the form of electronic documents if other is not established by international treaties and acts in the field of customs regulation, can be established by the State Customs Committee.
3. The qualifiers used for specifying in customs papers of data in the coded type if such qualifiers are not established by international treaties and acts in the field of customs regulation, are established by the State Customs Committee.
1. Movement of goods through customs border of EEU in the Republic of Belarus is performed according to international treaties and acts in the field of customs regulation, and in the part which is not settled by the specified agreements and acts - the legislation on customs regulation.
2. Circumstances before which the goods specified in Items 1 and 3 of Article 14 of the Customs code of EEU, and also the goods which are not recognized as goods of EEU according to Articles 210 and 218 of the Customs code of EEU specified in item 4 of Article 14 of the Customs code of EEU are under customs control can be established by the government of the Republic of Belarus.
1. Places of movement of goods through customs border of EEU in the Republic of Belarus are the republican Items of customs clearance established by the President of the Republic of Belarus.
2. In other places, than places, stipulated in Item 1 this Article, goods can move through customs border of EEU in the Republic of Belarus under preliminary approval of such place of customs authority in which region of activities such movement, in case will be performed:
impossibility of implementation of movement of goods through customs border of EEU in the Republic of Belarus in republican Items of customs clearance because of the sizes or the mass of goods and (or) deterioration in transport and operational characteristics of highways or inland waterways on which there pass crossing routes goods of customs border of EEU in the Republic of Belarus;
movements of goods in connection with holding cultural, public, sporting events or religious practices, rituals, cults, ceremonies;
movements of military property which according to special statements of the Ministry of Defence moves through customs border of EEU in the Republic of Belarus in the military and operational purposes;
carrying out construction, research, prospecting works around Frontier of the Republic of Belarus;
implementation of take-off (landing) of the aircraft in case of accomplishment of the international flight with use of the airports (airfields (helidromes), airfields) not open for the international flights of aircrafts, on permission of specially authorized bodies of the Republic of Belarus in the field of civil aviation or in the field of defense, issued according to the procedure, established by the legislation in the field of use of airspace and aircraft;
approaches of other cases provided by international treaties of the Republic of Belarus.
The customs authority approving movement of goods in other places than places, stipulated in Item 1 this Article, approves time of movement of goods through customs border of EEU in the Republic of Belarus, the place of arrival of goods on customs area of EEU in the Republic of Belarus or departure from this territory, and also condition for making of customs transactions and carrying out customs control which accomplishment needs to be provided to person interested in such movement.
In approval of movement of goods in other places, than places, stipulated in Item 1 this Article, refuses in case of impossibility of making by customs authority of customs transactions and carrying out customs control in such places.
3. The president of the Republic of Belarus has the right to establish republican Items of customs clearance for arrival on customs area of EEU in the Republic of Belarus of separate types of goods and (or) republican Items of customs clearance for departure from this territory of such types of goods.
4. After crossing of customs border of EEU in the Republic of Belarus the imported goods shall be delivered by the carrier or person moving goods for private use in republican Item of customs clearance, and in the cases established by part one of Item 2 of this Article - in other, than republican Item of customs clearance, the place approved with customs authority.
1. The preliminary information about the goods assumed to import to customs area of EEU in the Republic of Belarus by road transport represented for the purpose of, established by the subitem 1 of Item 2 of Article 11 of the Customs code of EEU is submitted carrier. On behalf of carrier the preliminary information can be provided by the customs representative. By the government of the Republic of Belarus it can be determined that on behalf of carrier the preliminary information can be provided by the other persons acting at the request of carrier.
2. The preliminary information, except for presented in the form of the electronic document, can be used as electronic type of the transit declaration provided that the data containing in the provided information correspond to the data specified in such transit declaration submitted on paper.
3. In case of non-presentation to customs authorities of the preliminary information which according to paragraph one of Item 3 of Article 11 of the Customs code of EEU shall be represented without fail or violation of terms of its representation by customs authorities the measure providing carrying out customs control, established by the subitem 6 of Item 1 of Article 338 of the Customs code of EEU or Item 1 of article 230 of this Law, except as specified transportations of goods by rail and also cases of transportation of goods by rail, and also cases when use of navigation devices (seals) is not required according to international treaties and acts in the field of customs regulation and the legislation on customs regulation is applied.
1. In case of acceptance by customs authority in case of identification of non-compliance with prohibitions and restrictions of the decision on commodity exportation prohibition from customs area of EEU in the Republic of Belarus return of goods on customs area of EEU in the Republic of Belarus from the place of departure shall be performed within three hours from the moment of receipt of the decision of customs authority on commodity exportation prohibition from customs area of EEU in the Republic of Belarus, except for case, stipulated in Item 2 these Articles.
2. In case of acceptance by customs authority in case of identification of non-compliance with the prohibitions and restrictions of the decision on commodity exportation prohibition from customs area of EEU in the Republic of Belarus transported sea, internal water (further - water), air or by rail, return of such goods on customs area of EEU in the Republic of Belarus from the place of departure shall be performed during the time established by engineering procedure of work of port, airport, airfield (helidrome) or the railway station approved with customs authority in which region of activities there is place of departure.
Foreign goods on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned acquire the status of goods of EEU from the date of implementation of realization, transfer for other use, voluntary conveyance of such foreign goods.
1. Method of submission of the reporting by persons specified in Item 1 of Article 18 of the Customs code of EEU, report form structure and format of the presented reports in the form of electronic documents, the procedure for their filling, and also procedure and terms of submission of the reporting are established by the State Customs Committee.
2. By the State Customs Committee it can be determined that persons specified in Item 1 of Article 18 of the Customs code of EEU, the reporting is submitted only upon the demand of customs authority.
1. Maintaining the single Commodity nomenclature of foreign economic activity of EEU (further - the Commodity nomenclature of foreign economic activity) is performed by the Eurasian economic commission according to Article 19 of the Customs code of EEU.
2. State Customs Committee:
2.1. represents the Republic of Belarus in the international organizations regarding development, change, amendment, interpretation and application of the international basis of the Commodity nomenclature of foreign economic activity;
2.2. performs monitoring of changes and amendments of the international basis of the Commodity nomenclature of foreign economic activity, the international explanations and decisions on interpretation of this basis;
2.3. provides preparation of offers together with the interested state bodies on development, changes and amendments of the Commodity nomenclature of foreign economic activity.
1. Classification of goods according to the Commodity nomenclature of foreign economic activity is performed by persons specified in Chapter 3 of the Customs code of EEU, in the cases established by Chapter 3 of the Customs code of EEU.
2. In the customs declaration the commodity code according to the Commodity nomenclature of foreign economic activity is specified the customs applicant or according to its order the customs representative.
3. In case of identification by customs authority both to, and after release of goods of its incorrect classification in case of customs declaring in the presence of data on the characteristics of goods necessary for its reference to one ten-digit code of the Commodity nomenclature of foreign economic activity, the customs authority makes the decision on classification of goods in the terms established for carrying out customs control.
The decision on classification of goods has the form of the letter of customs authority, or is decision component under the act of customs inspection, or is notification component about the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities.
The decision on classification of goods shall contain the following data:
the name of the customs authority which made the decision on classification of goods;
the name (surname, own name, middle name (if that is available)), the location (residence) of the customs applicant;
registration number of the declaration on goods or registration number of release of goods according to the declared customs procedure;
full name and other data on goods necessary for its classification;
arguments and the bases of the made decision with indication of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;
ten-digit commodity code according to the Commodity nomenclature of foreign economic activity;
data on procedure for appeal of the made decision.
The decision on classification of goods is signed by the chief of customs authority or its deputy, and during absence of these officials - persons fulfilling their duties.
1. The customs authorities established by the State Customs Committee make provisional solutions on classification of goods according to the Commodity nomenclature of foreign economic activity according to the procedure, the EEU established by Articles 23-27 of the Customs code.
The provisional solution about classification of goods is made within sixty calendar days from the date of registration by customs authority of the statement for adoption of the provisional solution on classification of goods.
The decision on withdrawal of the provisional solution on classification of goods in the case established by the subitem 4 of Item 6 of Article 26 of the Customs code of EEU can be accepted by the customs authority which made such provisional solution and becomes effective from the date of decision making about response.
2. Decisions on classification of the goods moved through customs border of EEU in not collected or sorted type, including in incomplete or incomplete type (further - goods in not collected or sorted type), are accepted in form, according to the procedure and terms which are established according to articles 17 and 18 of this Law.
3. The inventory concerning which the decisions on classification of goods specified in Item 2 of this Article for the purpose of implementation of customs declaring with the features determined by Article 117 of the Customs code of EEU are accepted by customs authorities is established by the acts regulating customs legal relationship constituting the right of EEU and the Government of the Republic of Belarus in the cases established by such acts.
The goods in not collected or sorted type, the EEU imported on customs area to one receiver one or several vehicles according to one transport (transportation) document or the invoice (invoice, the pro forma bill), according to rules of classification of goods are classified by commodity code in finished form.
4. The State Customs Committee makes decisions and makes explanations about classification of separate types of goods.
5. The State Customs Committee provides free open entry of interested persons to information on provisional solutions about classification of goods, decisions and explanations about classification of separate forms of the goods taken by customs authorities according to this Article.
1. For decision making about classification of goods in not collected or sorted type person who has the right to act in the Republic of Belarus as the customs applicant of such goods in case of its room under customs procedures of release for internal consumption, export, customs warehouse, free customs zone, free warehouse, re-export and reimport submits the application in writing to customs authority which will make release of goods according to the specified customs procedures.
The statement for decision making for classification of goods in not collected or sorted type moves to the room of one of batches of such goods under customs procedure, except for customs procedures of customs transit and customs warehouse.
2. The statement for decision making for classification of goods shall contain in not collected or sorted type:
2.1. the information about person who has the right to act in the Republic of Belarus as the customs applicant of such goods;
2.2. description of goods and its components;
2.3. delivery date of goods;
2.4. data on customs procedure under which the goods will be placed;
2.5. the name of customs authority in which region of activities customs declaring of goods will be performed.
3. The following documents are attached to the statement for decision making for classification of goods in not collected or sorted type:
3.1. the documents confirming making of the external economic transaction concerning goods;
3.2. No. 366-Z is excluded according to the Law of the Republic of Belarus of 22.04.2024
3.3. the list of components of goods (in the form of the table) in which are specified:
names of components of goods, including parts constituting separate component of goods;
codes of components of goods according to the Commodity nomenclature of foreign economic activity;
quantity of components of goods, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;
3.4. the description of separate components of goods with indication of appointment, the carried-out functions, the principle of action, material of which they are made;
3.5. assembly (mounting) drawing (scheme).
4. If the submitted documents and data are not enough for decision making about classification of goods in not collected or sorted type, the customs authority within ten working days from the date of registration of a statement about decision making about classification of goods in not collected or sorted type notifies in writing person who submitted it the application about need of submission of the additional information. The additional information shall be provided within thirty calendar days from the date of the notification of person who submitted the application for decision making for classification of goods in not collected or sorted type.
5. The customs authority refuses decision making about classification of goods in not collected or sorted type if:
5.1. the statement for decision making for classification of goods in not collected or sorted type is submitted by person who has no right to act in the Republic of Belarus as the customs applicant of such goods;
5.2. the additional information requested by customs authority is not submitted in time, stipulated in Item 4 these Articles, or person who has the right to act in the Republic of Belarus as the customs applicant of such goods refused to submit documents and the data necessary for classification of goods;
5.3. the statement for decision making for classification of goods in not collected or sorted type and (or) documents attached to it contains contradictory information;
5.4. the components of goods which are subject to import to customs area of EEU do not form the goods classified by single code according to the Commodity nomenclature of foreign economic activity;
5.5. part of separate components of goods in not collected or sorted type is placed under customs procedure, except for customs procedures of customs transit and customs warehouse;
5.6. the statement for decision making for classification of goods contains data that the goods will be located under other customs procedures, than stipulated in Item 2 Articles 117 of the Customs code of EEU in not collected or sorted type;
5.7. person who submitted the application for decision making for classification of goods in not collected or sorted type is liquidated (its activities are stopped);
5.8. person who submitted the application for decision making for classification of goods in not collected or sorted type submits the documents and (or) data which are not conforming to requirements of the legislation including false, forgery or invalid documents.
1. The decision on classification of goods in not collected or sorted type is accepted within fifteen working days from the date of registration of a statement about decision making about classification of goods in not collected or sorted type. In case of need submissions of the additional information according to item 4 of article 17 of this Law the current of term of decision making about classification of goods in not collected or sorted type stops from the date of registration of the notification of person in writing and renews from the date of obtaining by customs authority of the last document containing required information.
2. The decision on classification of goods shall contain the following data in not collected or sorted type:
2.1. the name of the customs authority which made the decision on classification of goods in not collected or sorted type;
2.2. registration number of the decision on classification of goods in not collected or sorted type and date of its acceptance;
2.3. the information about person who has the right to act in the Republic of Belarus as the customs applicant of such goods (the name of the organization (surname own name, middle name (if that is available)), the location (residence));
2.4. full name of goods;
2.5. arguments and the bases of the made decision with indication of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;
2.6. ten-digit commodity code according to the Commodity nomenclature of foreign economic activity;
2.7. the list of components of goods in which are specified:
names of components of goods, including parts constituting separate component of goods;
codes of components of goods according to the Commodity nomenclature of foreign economic activity;
quantity of components of goods, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;
details of documents which confirm making of the external economic transaction and according to which import to customs area of EEU of components of goods is performed;
2.8. data on customs procedure under which the goods will be placed;
2.9. data on procedure for appeal of the made decision.
3. The decision on classification of goods in not collected or sorted type is signed by the chief of customs authority or its deputy, and during absence of these officials - persons fulfilling their duties and becomes effective from the date of its acceptance.
4. The customs authority within five working days from the date of decision making about classification of goods in not collected or sorted type or about refusal in adoption of such decision notifies in writing person who submitted the application for decision making for classification of goods in not collected or sorted type about adoption of such decision or on refusal in its acceptance and causes of failure.
1. The customs authority can make the decision on cancellation or on change of the decision on classification of goods in not collected or sorted type.
The decision on cancellation or on change of the decision on classification of goods in not collected or sorted type goes to the person who has the right to act in the Republic of Belarus as the customs applicant of such goods, no later than one working day following behind day of decision making about cancellation or about change of the decision on classification of goods in not collected or sorted type.
2. The decision on cancellation of the decision on classification of goods in not collected or sorted type is accepted if:
2.1. by customs authority it is determined that person who has the right to act in the Republic of Belarus as the customs applicant of such goods for decision making about classification of goods in not collected or sorted type submitted the documents and (or) data which are not conforming to requirements of the legislation including false, forgery or invalid documents;
2.2. the declaration on goods concerning the last component of goods in complete or complete type is not submitted to the terms established according to Item 8 of Article 117 of the Customs code of EEU;
2.3. person who has the right to act in the Republic of Belarus as the customs applicant of such goods in writing refused deliveries of goods, including after import to customs area of EEU of separate components of goods.
3. The decision on cancellation of the decision on classification of goods in not collected or sorted form is not taken if the issued goods components according to rules of classification of goods belong to classification code of the complete or complete goods specified in the decision on classification of goods in not collected or sorted type.
4. The decision on cancellation of the decision on classification of goods in not collected or sorted type becomes effective from the date of decision making about classification of goods in not collected or sorted type.
5. Change of the decision on classification of goods in not collected or sorted type is performed in case:
5.1. changes of the Commodity nomenclature of foreign economic activity if such change influences classification of goods on which the specified decision is made;
5.2. acceptances by the Eurasian economic commission obligatory for execution by customs authorities of the decision on classification of separate types of goods attracting change of classification of goods on which the specified decision is made;
5.3. acceptances by the State Customs Committee obligatory for execution by customs authorities of the decision or explanation about classification of separate types of the goods attracting change of classification of goods on which the specified decision is made;
5.4. identifications of mistakes, the typographical errors allowed in case of adoption of the specified decision or by preparation of documents by the applicant;
5.5. changes of conditions of the external economic transaction if such change belongs to goods or its separate components.
6. The decision on change of the decision on classification of goods in not collected or sorted type becomes effective in time, specified in the decision on change of the decision on classification of goods in not collected or sorted type.
Specifying in the decision on change of the decision on classification of goods in not collected or sorted type of term of its introduction owing to earlier date of its acceptance is not allowed if change of the decision on classification of goods in not collected or sorted type attracts increase in the amounts of customs duties, taxes and is performed in case:
acceptances by the State Customs Committee obligatory for execution by customs authorities of the decision or explanation about classification of separate types of goods;
identifications of mistakes, the typographical errors allowed by customs authority in case of decision making about classification of goods in not collected or sorted type.
7. In case of cancellation or change of the decision on classification of goods in not collected or sorted type the separate components of goods specified in the list of components of goods provided by subitem 3.3 of Item 3 of article 17 of this Law are classified according to the Commodity nomenclature of foreign economic activity by the codes applicable to these components according to rules of classification of goods.
1. Determination of goods origin, imported on customs area of EEU, is performed according to Item 1 of Article 28 of the Customs code of EEU, other international treaties of the Republic of Belarus, acts constituting the right of EEU.
2. In need of determination of goods origin, moved within customs area of EEU and coming from state members of EEU, the rules of determination of goods origin established according to the international treaties of the Republic of Belarus signed within the free trade area of the Commonwealth of Independent States are applied if other is not established by international treaties within EEU.
3. Determination of goods origin, exported from the territory of the Republic of Belarus out of limits of customs area of EEU, is performed according to Item 2 of Article 28 of the Customs code of EEU.
Before settlement by the international treaty within EEU of the rules of determination of goods origin which are exported from customs area of EEU or before establishment of such rules the acts regulating customs legal relationship constituting the right of EEU, determination of goods origin which are exported from the territory of the Republic of Belarus out of limits of customs area of EEU it is performed according to this Item and articles 21-25 of this Law if other is not established by international treaties of EEU with the third party or international treaties of the Republic of Belarus.
In cases when national rules of the country of commodity importation provide other conditions of determination of goods origin, determination of origin of the goods which are exported from the territory of the Republic of Belarus out of limits of customs area of EEU is allowed according to regulations of national rules of the country of commodity importation if other rules of determination of goods origin are not established by international treaties of the Republic of Belarus with this country.
The Republic of Belarus is considered the country of goods' origin if goods are completely received in the Republic of Belarus or answer criterion of sufficient processing or conversion according to articles 22-24 of this Law.
As the goods which are completely received in the Republic of Belarus are considered:
the natural resources got from subsoil of the Republic of Belarus in its territory or in its reservoir (including from its bottom) or from atmospheric air in the territory of the Republic of Belarus;
the products of plant origin which are grown up or collected in the Republic of Belarus;
the animals who were born and (or) grown up in the Republic of Belarus;
products received in the Republic of Belarus from the animals who were born and (or) grown up in it;
products received as a result of hunting and fishing trade (hunting and fishery) in the Republic of Belarus;
products of sea fishing trade and other products of sea trade received by the vessel of the Republic of Belarus or the vessel leased (affreighted) face of the Republic of Belarus;
products received onboard the overworking vessel of the Republic of Belarus or the vessel, leased (affreighted) by the face of the Republic of Belarus, it is exclusive from products specified in paragraph seven of this Article;
products received from seabed or from sea subsoil provided that the Republic of Belarus and (or) the faces of the Republic of Belarus have exclusive rights on development of this seabed or this sea subsoil;
the waste, including the secondary material resources (including scrap) which were in the use of product, collected in the Republic of Belarus and suitable only for conversion in secondary raw materials;
the by-products received as a result of production or other operations on conversion in the Republic of Belarus;
products of high technologies received on the space objects which are in space if the Republic of Belarus is the state of registration of the corresponding space object;
the goods made (made) in the Republic of Belarus only from products (goods) specified (specified) in paragraphs the second or twelfth this Article.
1. The criterion of sufficient processing or conversion of goods in the Republic of Belarus for the purposes of determination of goods origin can be expressed by accomplishment of one of the following conditions:
1.1. processing or conversion as a result of which the code of end products according to the Commodity nomenclature of foreign economic activity differs at the level of any of the first six signs from codes of the materials of foreign origin used in case of production of end products;
1.2. accomplishment of necessary conditions, making of the certain production or technological operations sufficient in order that the goods were considered as the events from the Republic of Belarus.
For the purpose of determination of such conditions and transactions the rules of determination of the country of goods' origin established according to the international treaties of the Republic of Belarus signed within the free trade area of the Commonwealth of Independent States are applied if other is not established by international treaties of state members of EEU;
1.3. the goods change in value when the percentage cost portion of the used materials of foreign origin does not exceed 70 percent of the price of end products or percentage share of value added exceeds 30 percent in the price of end products (the rule of ad valorem share).
2. For the purposes of use of criterion of sufficient processing or conversion of goods the following terms and their determinations are used:
2.1. value added - the goods cost portion expressed in percentage terms which is determined by difference between the cost of end products and cost of the materials of foreign origin used for its production (production);
2.2. material of foreign origin - the material which is not coming from state members of EEU or material which origin is not established;
2.3. material cost of foreign origin - customs value of materials in case of their import to customs area of EEU or in case of their unknown origin - documentary confirmed price of their first sale;
2.4. the price of end products - the goods price which is subject to payment to his producer (manufacturer) who performed the last essential processing or conversion of goods less all internal taxes which are compensated or can be compensated in case of its export (the price on conditions ex-works).
1. Are considered not answering to criterion of sufficient processing or conversion of goods:
1.1. transactions on ensuring safety of goods in storage time or transportations;
1.2. transactions on preparation of goods for sale and (or) transportation (crushing of batches, forming of sendings, sorting, repacking), on disassembly and assembly of packaging;
1.3. sink, cleaning, removal of dust, covering oxide, oil or other substances;
1.4. transactions on coloring of sugar or forming of lump sugar;
1.5. removal of peel, extraction of seeds and cutting of fruit, vegetables and nuts;
1.6. sifting through sieve or sieve, sorting, classification, selection, matching (including creation of sets of products);
1.7. simple assembly transactions or disassembly of goods in parts which making does not require special abilities (skills), use of the machines, devices or other equipment which are specially intended for making of such transactions;
1.8. slaughter of animals, cutting (sorting) of meat;
1.9. combination of two and more specified in this Item transactions.
2. If concerning goods accomplishment of criterion of sufficient processing or conversion only due to making of the transactions specified in Item 1 of this Article is reached, these goods will not be considered as the events from the Republic of Belarus.
1. If terms of the contract, national rules of the country of commodity importation, or international treaties of EEU with the third party, or international treaties of the Republic of Belarus provide confirmation of goods origin by the certificate of origin, the goods origin, exported from the territory of the Republic of Belarus out of limits of customs area of EEU, makes sure the certificate of origin issued by the Belarusian Chamber of Commerce and Industry.
2. The subsequent verification (verification) of the certificates of origin issued by the Belarusian Chamber of Commerce and Industry, and declarations on goods origin is performed by the State Customs Committee based on requests of authorized bodies of the country of commodity importation.
The procedure for test (verifications) of the documents specified in part one of this Item is established by the Government of the Republic of Belarus.
3. If national rules of the country of commodity importation for the purpose of confirmation of goods origin provide use of system of the registered exporters, the procedure for the admission (registration) for exporters of the Republic of Belarus to such system is established by the President of the Republic of Belarus.
4. The president of the Republic of Belarus, by the Government of the Republic of Belarus cases when the goods origin, imported on customs area of EEU, is confirmed by the declaration on goods origin can be determined if the acts regulating customs legal relationship constituting the right of EEU provide determination of such cases by the legislation of state members of EEU.
The provisional solution about goods origin, the EEU imported on customs area, is accepted according to Articles 32-36 of the Customs code of EEU by the customs authorities determined by the State Customs Committee.
1. Customs value of the goods imported on customs area of EEU (further in this Chapter - imported goods), is determined according to Chapter 5 of the Customs code of EEU.
1-1. Provisional solutions concerning application of methods of determination of customs value of imported goods are made by the customs authorities determined by the State Customs Committee.
The procedure and conditions of issue of provisional solutions concerning application of methods of determination of customs value of imported goods, and also procedure and terms of application of such provisional solutions are established by the Government of the Republic of Belarus.
2. Customs value of the goods which are exported from customs area of EEU (further in this Chapter - exported goods), is determined on the basis of the cost of the transaction with them, that is the price which is actually paid or subject to payment for exported goods.
3. Customs value of exported goods includes the expenses incurred by the buyer, but not included in the cost of the transaction including:
3.1. commission and broking commissions;
3.2. expenses on container if for the customs purposes it is considered as a unit with exported goods;
3.3. expenses on packaging, including the cost of packaging materials and packing works;
3.4. the corresponding part of cost it is directly or indirectly free or at reduced price provided to the seller (exporter) by the buyer for use in connection with production and sale of exported goods of the following goods and services:
raw materials, materials, details, semifinished products and other components which are component of exported goods;
tools, stamps, forms and other similar objects used in case of production of exported goods;
the auxiliary materials spent in case of production of exported goods;
engineering study, developmental works, design, decorating, sketches and drawings;
3.5. licensed and other payments for use of intellectual property items which the buyer directly or indirectly shall perform as condition of purchase of exported goods;
3.6. the part of the income from resales arriving to the seller (exporter) directly or indirectly, transfers or uses by the buyer of goods after their export from customs area of EEU;
3.7. taxes, charges (duties) (except for the customs payments paid in case of customs declaring) levied in the territory of the Republic of Belarus if according to the tax legislation or international treaties of the Republic of Belarus they are not subject to compensation to the seller (exporter) in case of commodity exportation from the territory of the Republic of Belarus.
4. In case of impossibility of determination of customs value according to Item 2 of this Article customs value of exported goods is determined on the basis of the accounting data of the seller (exporter) provided by the customs applicant reflecting its production costs and realization of exported goods, and sizes of the profit got by the seller (exporter) when exporting of the specified goods from customs area of EEU or on the basis of accounting data about acceptance of exported goods to financial accounting and their write-off.
The impossibility of determination of customs value according to Item 2 of this Article is caused by availability of one of the following circumstances:
exported goods are not purchase and sale subject;
there are restrictions on the rights of the buyer for the order with exported goods or their use, except for the restrictions which significantly are not influencing the cost of goods;
sale of exported goods or cost of the transaction depend on observance of conditions which influence on the price of goods cannot be quantitatively determined, owing to what the cost of the transaction is not acceptable for determination of customs value of exported goods;
participants of the transaction are the interconnected persons, and it affected transactions price. In case of determination of concept of the interconnected persons it is necessary to be guided by Article 37 of the Customs code of EEU;
the agreement in foreign trade contains the restrictions and conditions which exerted impact on the cost of the transaction if such influence cannot be quantitatively determined;
the data provided by the customs applicant relating to determination of customs value of exported goods are not documented, are not reliable and quantitatively determined.
If influence of circumstances, the specified in paragraphs three and the fourth part two of this Item, on the cost of the transaction it is possible to estimate and they are documented by the customs applicant, customs value of exported goods is determined on the basis of the cost of the transaction taking into account the size of cost assessment of the circumstances which influenced her.
In case of determination of customs value of goods according to this Item the expenses specified in Item 3 of this Article shall be considered.
5. In case of impossibility of determination of customs value of exported goods according to part one of item 4 of this Article customs value of exported goods is determined on the basis of data on the prices of identical or homogeneous goods or proceeding from calculation of the cost (cost) of the exported identical or homogeneous goods taking into account the expenses specified in Item 3 of this Article.
In case of determination of concept of identical and homogeneous goods it is necessary to be guided by Article 37 of the Customs code of EEU.
6. By delivery of one batch of exported goods of the different names expense determination specified in Item 3 of this Article, which are subject to inclusion in customs value of each of names of exported goods it is performed in proportion to the size determined by the relation of the cost of each goods to batch cost of exported goods.
7. When placing under customs procedures of export, temporary export, outward processing of goods concerning which the ad valorem or combined rate of export customs duty is not established customs value of such goods is not determined and not declared.
8. If the acts regulating customs legal relationship constituting the right of EEU establish determination cases by the legislation of state members of EEU of procedure for the postponed determination of customs value of goods including including cases of the postponed determination of customs value of goods, features of application of method at the cost of the transaction with imported goods during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, procedure and terms of the statement of exact size of customs value of goods, features of control of customs value of goods, such procedure is established by the Government of the Republic of Belarus.
1. Control of customs value of goods is carried out by making of the main and (or) additional transactions made in case of control of customs value of goods.
The main transactions made in case of control of customs value of goods are:
control of correctness of the choice and application by the customs applicant of method of determination of customs value of imported goods;
control of correctness of determination of customs value of exported goods according to article 27 of this Law;
control of correctness of determination by the customs applicant of structure of customs value of goods;
control of documentary confirmation of customs value of goods. At the same time responsibility for reliability of the data specified in the documents submitted to confirmation of the declared customs value of goods is born by the customs applicant.
The additional transactions made in case of control of customs value of goods are:
control of correctness of determination by the customs applicant of size of customs value of goods;
comparison of size of the customs value of goods declared by the customs applicant with available price information of customs authority.
Types of goods concerning which control of customs value of goods is carried out by making of the main and (or) additional transactions are determined with use of the risk management system applied by customs authorities.
After release of goods by customs control of their customs value proceeding from the principles of target orientation, optionality of separate transactions and objects of such control is carried out.
2. In case of monitoring procedure of customs value of goods representation by the customs applicant as explanation of the reasons for which documents and (or) data cannot be provided and (or) are absent, information that required documents and (or) data have not a direct bearing on batch of the estimated goods, and also absence in the submitted documents of any data if the procedure for filling of such documents is not established by the legislation of the Republic of Belarus or the country which issued documents cannot be the bases for change (amendment) of the data on customs value of goods declared in the declaration on goods.
1. In case of commodity importation on customs area of EEU, commodity exportation from customs area of EEU and (or) approach of other circumstances with which the international agreements and acts in the field of customs regulation and (or) legal acts connect emergence of obligation on payment of customs duties, taxes, customs fees customs authorities levy customs payments, stipulated in Item 1 Article 46 of the Customs code of EEU, according to international treaties and acts in the field of customs regulation, the Tax code of the Republic of Belarus, this Law and (or) acts of the President of the Republic of Belarus.
2. Concerning the goods for private use imported on customs area of EEU in the Republic of Belarus the customs duties, taxes levied at the single rates or the customs duties, taxes levied in the form of cumulative customs payment, customs duties for making of customs transactions according to Chapter 37 of the Customs code of EEU, Article 30 and Chapter 37 of this Law are subject to payment.
1. Customs authorities levy customs fees for:
1.1. making of customs transactions;
1.2. the customs escort performed by officials of customs authorities;
1.3. issue of the competence certificate of the specialist in customs declaring;
1.4. adoption of the provisional solution by customs authorities.
2. Payers of customs fees are the customs applicant or other persons who had obligation on payment of customs fees.
3. The obligation on payment of customs fees arises in the following cases:
3.1. on payment of customs duties for making of customs transactions - in case of registration of the customs declaration by customs authority, and concerning goods which release is made before submission of the declaration on goods, - in case of registration of a statement about release of goods before submission of the declaration on goods;
3.2. on payment of other customs fees - in case of registration in customs authority of the address of person for the purpose of making of legally significant actions by customs authority.
4. The obligation on payment of customs fees arises at the following persons:
4.1. at the customs applicant, and concerning goods which release is made before submission of the declaration on goods, at person who submitted the application for release of goods before submission of the declaration for goods - on payment of customs duties for making of customs transactions;
4.2. at persons specified in part one of item 4 of article 190 of this Law - on payment of customs duties for making of customs transactions concerning goods for private use;
4.3. at carrier - on payment of customs duties for the customs escort performed by officials of customs authorities;
4.4. at the organization or physical person concerning which customs authorities make legally significant actions, including issue of competence certificates of specialists in customs declaring, adoption of provisional solutions by customs authorities, - on payment of other customs fees.
5. The obligation on payment of customs duties for making of customs transactions does not arise in the relation:
5.1. the goods placed under customs procedures of export, re-export, customs transit, outward processing, reimport, refusal for benefit of the state, temporary import (admission) without payment of customs duties, taxes, the special, anti-dumping, compensatory duties, temporary export and special customs procedure;
5.2. the goods specified in Item 2 of Article 136 and Item 2 of Article 225 of the Customs code of EEU, and other goods which customs value does not exceed the amount, equivalent two hundred euros on the official rate of Belarusian ruble to euro established by National Bank on the date of registration of the customs declaration by customs authority and concerning which customs duties, taxes are not paid;
5.3. the vehicles of international delivery, spare parts and the equipment which are on such vehicles, supplies temporarily imported on customs area of EEU in the Republic of Belarus or temporarily exported from customs area of EEU in the Republic of Belarus according to Article 272 of the Customs code of EEU;
5.4. forms of books of MDP moved between national warranty consolidation and International union of road transport;
5.5. forms of cornets of the ATA or their parts imported on customs area of EEU in the Republic of Belarus or exported from customs area of EEU in the Republic of Belarus;
5.6. the goods imported on customs area of EEU or exported from customs area of EEU for the purpose of mitigation of consequences of accidents, catastrophic crashes and natural disasters;
5.7. the control (identification) signs imported on customs area of EEU or exported from customs area of EEU, the unified control signs, signs of protection, means of identification used for marking of the goods which are subject to marking by means of identification, the protected material carriers and excise stamps;
5.8. goods which customs declaring is performed with use of transport (transportation), business and (or) other documents and concerning which customs duties, taxes, the special, anti-dumping, compensatory duties are not paid.
6. Customs duties for making of customs transactions are not paid when making customs transactions in the relation:
6.1. the goods intended for official use by diplomatic representations and consular establishments, representative offices of the states under the international organizations, the representations and bodies of the international organizations and interstate educations using privileges and (or) immunities according to international treaties of the Republic of Belarus;
6.2. the goods imported on customs area of EEU as the international technical assistance and (or) foreign free aid;
6.3. other goods in the cases established by the President of the Republic of Belarus or international treaties of the Republic of Belarus.
7. The obligation on payment of customs fees stops at persons specified in item 4 of this Article, in case:
7.1. its execution in type:
payments of customs fees;
penalties of customs fees by customs authority;
7.2. uses of privileges on payment of customs fees;
7.3. refusal of customs authority in release of goods according to the declared customs procedure or cancellations of release of goods according to the declared customs procedure - concerning customs duties for making of customs transactions;
7.4. non-executions of legally significant actions by customs authority - concerning the customs fees specified in subitems 1.2-1.4 of Item 1 of this Article;
7.5. recognitions of debt on payment of customs fees hopeless to collection;
7.6. approaches of other circumstances established by legal acts.
8. The obligation on payment of customs fees is subject to execution in the following terms:
8.1. on payment of customs duties for making of customs transactions - before release of goods according to the declared customs procedure, and concerning goods which release is made before submission of the declaration on goods, - before submission of the declaration on goods;
8.2. on payment of customs duties for the customs escort performed by officials of customs authorities - after adoption by customs authority of the decision on implementation of customs escort, but before its actual implementation;
8.3. on payment of customs duties for issue of the competence certificate of the specialist in customs declaring - before making of legally significant action for issue of the competence certificate of the specialist in customs declaring;
8.4. on payment of customs duties for adoption of the provisional solution by customs authorities - before making of legally significant action for issue of the provisional solution by customs authorities.
9. Change of payment due dates of customs fees is not allowed.
10. Rates of customs fees are established by the President of the Republic of Belarus.
11. In case of non-execution or improper execution of obligation on payment of customs fees customs authorities make their collection according to the procedure and the terms established for collection of customs payments, penalty fee, percent, other payments which collection is assigned to customs authorities.
1. Advance payments are made on the current (settlement) bank account opened for transfer of payments in the budget, control of which payment is exercised by customs authorities (further - the single account).
2. Advance payments can be used on account of payment of customs duties, taxes, including customs duties, taxes concerning goods for private use, the special, anti-dumping, compensatory duties, ensuring discharge of duty on payment of customs duties, taxes, ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties, and also other payments which collection is assigned to customs authorities.
3. According to the statement of the payer the customs authority shall submit to the payer the report on expenditure of the money deposited as advance payments no later than thirty calendar days from the date of receipt of the statement. The report is submitted no more than in five years preceding day of receipt of the statement.
The application form of the payer about submission of the report on expenditure of the money deposited as advance payments, procedure for its giving, customs authority to which the application of the payer is submitted and also report form about expenditure of the money deposited as advance payments, procedure for its representation by customs authority are established by the Government of the Republic of Belarus.
4. According to the statement of the payer the customs authority shall inform the payer on unclaimed advance payments. Informing is performed no more than in five years preceding day of filing of application and is not more often than once in half a year.
The procedure for giving of this Item of the statement of the payer specified in part one, customs authority to which such application is submitted procedure for submission of information by customs authority and form of such information are established by the Government of the Republic of Belarus.
1. Privileges on customs payment are understood as privileges, stipulated in Item 1 Article 49 of the Customs code of EEU.
2. Privileges on payment of import customs duties (tariff privileges) are established according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on EEU).
Before establishment by the act regulating customs legal relationship constituting the right of EEU, procedure for application of exemption of import customs duties the specified privilege on payment of import customs duties (tariff privilege) it can be applied according to the procedure, established by the laws, acts of the President of the Republic of Belarus, resolutions of Council of Ministers of the Republic of Belarus.
3. Privileges on payment of export customs duties are established by international treaties of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
4. Privileges on tax payment are established by international treaties of the Republic of Belarus, the Tax code of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
5. Privileges on payment of customs fees (exemption of customs fees) are established by international treaties of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
The taxation objects, tax base, the tax rates are established by the Tax code of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
1. Calculation of customs duties, taxes is performed according to the Customs code of EEU, the Tax code of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
2. Customs fees are estimated in Belarusian rubles. Customs fees are estimated in the payer of customs fees, and in cases, stipulated in Item 3 these Articles, - customs authority.
3. Customs duties for making of customs transactions are estimated in customs authority:
3.1. by results of carrying out customs control after release of goods in case of identification of their incorrect calculation;
3.2. concerning goods which release is made before submission of the declaration on goods if in terms, stipulated in Item the 16th Article 120 and item 4 of Article 441 of the Customs code of EEU, the declaration on goods is not submitted.
4. For the purposes of calculation of customs fees the rates of customs fees operating are applied:
4.1. in case of calculation of customs duties for making of customs transactions - on the date of registration of the customs declaration by customs authority, and in case of release of goods before submission of the declaration on goods - on the date of registration by customs authority of the statement for release of goods before submission of the declaration on goods.
If customs declaring of several goods is performed with use of one customs declaration, in case of calculation of customs duties for making of customs transactions the greatest rate of these charges from established concerning the goods specified in the customs declaration is applied;
4.2. in case of calculation of customs duties for the customs escort performed by officials of customs authorities - on the date of adoption by customs authority of the decision on implementation of customs escort;
4.3. in case of calculation of customs duties for issue of the competence certificate of the specialist in customs declaring - on the date of registration in customs authority of the address about making of legally significant action for issue of the competence certificate of the specialist in customs declaring;
4.4. in case of calculation of customs duties for adoption of the provisional solution by customs authorities - on the date of registration in customs authority of the address about making of legally significant action for adoption of the provisional solution by customs authorities.
5. If for the purposes of calculation of customs payments it is required to make recalculation of foreign currency in Belarusian rubles, the official rate of Belarusian ruble to foreign currency established by National Bank and operating on the date of registration of the customs declaration by customs authority is applied if other is not established by the Customs code of EEU.
6. For calculation and payment of customs duties for making of customs transactions concerning goods for private use the customs receipt order is used if other is not established by the acts regulating customs legal relationship constituting the right of EEU.
1. The obligation on payment of customs duties, taxes arises and stops according to the Customs code of EEU, the Tax code of the Republic of Belarus and (or) acts of the President of the Republic of Belarus.
2. The government of the Republic of Belarus establishes circumstances of origin and the termination of obligation on payment of customs duties, taxes if the acts regulating customs legal relationship constituting the right of EEU establish determination of such circumstances by the legislation.
1. The duty on customs payment is fulfilled, percent, penalty fee are paid by the payer of customs payments, persons bearing according to the Customs code of EEU with the payer of customs payments solidary obligation on customs payment and (or) persons on whom according to the legislation subsidiary responsibility according to obligations of the payer on customs payment is conferred.
The duty on customs payment can be fulfilled, percent, penalty fee can be paid for the payer of customs payments by the other person.
The obligation on payment of customs duties, taxes is performed by the customs representative taking into account Article 405 of the Customs code of EEU, subitem 1.6 of Item 1 and Item 2 of article 313 of this Law.
In case of reorganization of the payer of customs payments the duty on customs payment is fulfilled, the payable percent, penalty fee are paid concerning the goods which are under customs control, the legal successor (legal successors) of the reorganized organization to which passed the property right, economic maintaining or operational management with such goods, into the terms and procedure established by the Customs code of EEU and this Law.
The duty on customs payment is fulfilled, percent, penalty fee are paid according to the procedure and the terms established by the Customs code of EEU, the Tax code of the Republic of Belarus, this Law and (or) acts of the President of the Republic of Belarus.
2. Day of customs payment, percent, is determined by penalty fee according to Item 2 of article 38 of the Tax Code of the Republic of Belarus.
3. Confirmation of discharge of duty on customs payment, interest payments, penalty fee is information on payment by the payer (for the payer) customs payments of money on account of payment of such payments which arrived in customs authority electronically from the Ministry of Finance, bank or the non-bank credit and financial organization (further - bank).
4. If the customs authority has no possibility of receipt of the information specified in Item 3 of this Article, electronically in connection with defect of the information systems used by customs authorities, caused by technical failures, violations in operation of means of communication (telecommunication networks and the global computer Internet), electricity outage, and also in the case established by paragraph one of Item 3 of Article 262 of the Customs code of EEU, confirmation of discharge of duty on customs payment, interest payments, penalty fee is submission to customs authority by persons specified in Item 1 of this Article, paper documents on customs payment.
Such documents are presented only in the form of originals and shall contain mark of bank about execution of the payment instruction of person making payment of customs payment by it.
5. The obligation on customs payment concerning the goods which are under customs control shall be performed before submission to registering body of the petition for dissolution (the activities termination) of the organization (individual entrepreneur), including at the expense of the money received from realization of the property belonging to the organization (individual entrepreneur).
1. The procedure for calculation of interest for using delay or payment by installments of payment of import customs duty is established by Article 60 of the Customs code of EEU.
2. Percent for delay or payment by installments of the tax discharge on value added are subject to the payment in the amount of 1/360 refunding rates of National Bank applied to charge of percent for each day of use of delay or payment by installments of the tax discharge on value added since the day following behind day of release of goods according to customs procedure of release for internal consumption till day of the termination of obligation on the tax discharge on value added. The refunding rate of National Bank operating during the corresponding periods of the actual use of delay or payment by installments is applied to charge of percent for delay or payment by installments of the tax discharge on value added.
3. In cases when according to the Customs code of EEU from the amounts of taxes percent as though concerning these amounts delay or payment by installments of their payment were granted are subject to payment, such percent are charged according to the procedure, stipulated in Clause 60 Customs codes of EEU for charge of percent for delay or payment by installments of payment of import customs duties.
4. Charge of penalty fee is made according to the procedure, similar to procedure, stipulated in Clause 55 Tax codes of the Republic of Belarus and (or) according to acts of the President of the Republic of Belarus.
5. Payment of the penalty fee added on the amounts of customs payments, customs duties, taxes, levied at the single rates, customs duties, the taxes levied in the form of cumulative customs payment is made in the amount of, calculated according to item 4 of article 55 of the Tax Code of the Republic of Belarus, reduced twice, in case of payment of such penalty fee in the following terms:
the payer – before registration in customs authority of the notification on the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities, constituted concerning the payer, or before the expiration of ten working days from the date of receipt of such notification by the payer;
persons performing with the payer solidary duty on payment of such payments – before registration in customs authority of the notification on the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities, constituted concerning these persons, or before the expiration of ten working days from the date of receipt of such notification by them.
Provisions of part one of this Item are applied on condition of payment in the terms established by part one of this Item, the amounts of customs payments, customs duties, the taxes levied at the single rates, customs duties, taxes levied in the form of cumulative customs payment, estimated in one of the customs papers specified in Item 3 of Article 52 of the Customs code of EEU, Item 10 of article 190 of this Law on which the paid penalty fee is added.
1. Payment due dates of customs duties, taxes are established according to Article 57 of the Customs code of EEU.
2. The government of the Republic of Belarus establishes payment due dates of customs duties, taxes in cases, stipulated in Item 2 Articles 57 of the Customs code of EEU, and also in cases if the acts regulating customs legal relationship constituting the right of EEU establish determination of such payment due dates by the legislation of state members of EEU.
1. Change of payment due dates of customs duties, the value added tax levied in case of commodity importation on customs area of EEU (further – the value added tax), is performed in the form of delay or payment by installments.
2. Change of payment due dates of the excises levied in case of commodity importation on customs area of EEU (further – excise), is not allowed.
3. Delay or payment by installments of payment of import customs duties, the value added tax are provided concerning the goods placed under customs procedure of release for internal consumption, except for goods which release is made before submission of the declaration on goods according to Article 120 of the Customs code of EEU.
4. By provision of payment deferral of customs duties, the value added tax the payer shall provide to customs authority in which the declaration on goods, adjustment of the declaration on goods in the form of the electronic document or on paper with representation of electronic type of adjustment of the declaration on goods in the following terms is registered:
4.1. within three working days from the date of the expiration on which such delay is granted, – in case of payment of customs duties, the value added tax in the EEU established by the Customs code and (or) legislation term;
4.2. within three working days from the date of payment – in case of payment of customs duties, the value added tax in later terms in comparison with established by the Customs code of EEU and (or) the legislation.
5. By provision of payment by installments of payment of customs duties, the value added tax the payer shall provide to customs authority in which the declaration on goods, adjustment of the declaration on goods in the form of the electronic document or on paper with representation of electronic type of adjustment of the declaration on goods in the following terms is registered:
5.1. within three working days from the last day of the term established for payment in the corresponding period – in case of payment of customs duties, the value added tax according to the schedule of step-by-step payment of the amounts of customs duties, the value added tax;
5.2. within three working days from the date of payment – in case of payment of customs duties, the value added tax in later terms in comparison with established by the Customs code of EEU and (or) the legislation.
6. If adjustment of the declaration on goods is given in the last day the expirations of the terms established by items 4 and the 5th this Article, but at the same time the customs authority makes the decision on refusal in modification (amendments) of the data declared in the declaration on goods, new adjustment of the declaration on goods shall be is given after elimination of the reasons which formed the bases for refusal in modification (amendments) of the data declared in the declaration on goods before the termination of the working day following behind day of decision making about such refusal.
7. Conditions of provision of delay or payment by installments of payment of export customs duties, payment due dates of such duties in case of provision of delay or payment by installments, terms and the bases for provision of delay or payment by installments of payment of export customs duties, and also the inventory concerning which delay or payment by installments of payment of export customs duties can be granted are established by the Government of the Republic of Belarus.
1. Conditions of provision of delay or payment by installments of payment of import customs duties, payment due dates of such duties in case of provision of delay or payment by installments, and also terms and the bases for provision of delay or payment by installments of payment of import customs duties are established by the Customs code of EEU.
2. The inventory concerning which delay or payment by installments of payment of import customs duties according to the subitem 2 of Item 1 of Article 448 of the Customs code of EEU can be granted if such list is not established by the acts regulating customs legal relationship constituting the right of EEU is established by the Government of the Republic of Belarus.
3. The state bodies authorized on confirmation of availability of the bases for provision of delay or payment by installments of payment of the import customs duties specified in subitems 1 and 2 of Item 2 of Article 59 of the Customs code of EEU and procedure for issue of such confirmations by them are established by the Government of the Republic of Belarus.
1. Change of payment due date of the value added tax on the bases, the stipulated in Article 42 presents of the Law, is performed by customs authority according to the procedure and on the conditions established by this Article and Articles 39, 42-44 presents of the Law.
Others can be established by the president of the Republic of Belarus procedure and (or) conditions of change of payment due date of the value added tax.
2. Delay or payment by installments of the tax discharge on value added represent change of payment due date of the value added tax with one-time or step-by-step payment by the payer of the delayed or spread amount respectively.
3. Delay or payment by installments of the tax discharge on value added can be provided by customs authority concerning all tax amount which is subject to payment or its part.
4. In case of release of goods with provision of the tax deferral on value added the tax amount concerning which delay is granted is subject to payment no later than the last day of term on which such delay is granted.
In case of release of goods with provision of payment by installments of the tax discharge on value added the tax amount concerning which payment by installments is provided is subject to payment according to the approved schedule of the step-by-step tax discharge. At the same time each of the spread amounts determined for step-by-step payment is subject to payment no later than the last day established by the schedule for such payment in the corresponding period.
5. Delay or payment by installments of the tax discharge on value added are provided by customs authority on condition of ensuring discharge of duty on the tax discharge on value added according to Chapter 9 of this Law, except as specified, established by subitem 3.4-1 of Item 3 of article 42 of this Law or established by the President of the Republic of Belarus.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.