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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of May 27, 2014 No. 509

About measures for implementation of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus"

(as amended on 30-12-2022)

Based on part two of Item 2 of Article 25, parts two of Item 3 and part two of item 4 of Article 31, parts two of Item 7 and part two of Item 8 of Article 50, Item 5 and part two of Item 11 of Article 55, parts three and the fourth Item 5 of Article 82, Item 2 of Article 85, Item 1 of Article 86, Item 3 of Article 88, parts two of Item 2 and Item 3 of Article 90, parts two of item 4 of Article 99, parts two of Item 3 of Article 110, Item 7 of Article 115, parts one and the second Item 11 and Item 12 of Article 117, Articles 121, Item 2 of Article 151, Item 2 of Article 156, parts two of Item 2 of Article 173, Item 5 of Article 184, parts one of Item 3 of Article 186, parts two of Item 2 of Article 187, Item 2 of Article 189, Item 10 of Article 190, Item 2 of Article 192, Items 2 and 3 of Article 203, parts one of Item 2 of Article 224, Item 1 of Article 227, parts three of Item 1 of Article 228, Item 2 of Article 229, parts two of Item 1 of Article 232, Articles 233, parts two of item 4 of Article 235, of Item 1 of Article 257, parts four of item 4 of Article 273, of Item 3 of Article 276, of Item 1 of Article 297, parts two of Item 1 of Article 302, parts two of subitem 2.3 of Item 2 of article 343 of the Law of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus" DECIDES: Council of Ministers of the Republic of Belarus

1. Determine:

competence of customs regarding accomplishment of the separate functions assigned to customs authorities, making of certain customs transactions by them and also regions of their activities according to appendix 1;

form of the decision on involvement of the specialist and (or) the expert according to appendix 2;

form of calculation of customs duties, the taxes levied at the single rates or customs duties, taxes levied in the form of cumulative customs payment according to appendix 3.

2. Determine that:

2.1. No. 406 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 20.06.2019

2.2. in the statement on return of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments, the money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties the following data are subject to specifying:

about person submitting such application (the name of the legal entity and accounting number of the payer, surname, own name, middle name (if that is available) the individual entrepreneur and accounting number of the payer, surname, own name, middle name (if that is available) physical person, the location of the legal entity, the residence of the individual entrepreneur (physical person);

the name, the amount and currency of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments, money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties which the payer asks to return;

in case of filing of application for return of excessively paid customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments – number and document date about customs payment, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments which the payer asks to return. In case of payment by means of the automated information system of single settlement and information space (further – AIS "Calculation") in the quality of rooms of the document on payment the accounting transaction number (transactions) in AIS "Calculation" is specified;

in case of filing of application for return of the money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, – number and document date, confirming introduction of money as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties. In case of introduction of money by means of AIS "Calculation" in the quality of rooms of the document confirming introduction of money the accounting transaction number (transactions) in AIS "Calculation" is specified;

method of return of excessively paid and (or) excessively enforced customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee, advance payments, money deposited as ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties according to Item 8 of article 55 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" (cash or via bank transfer);

in case of return via bank transfer – account number, the name of the agreement of the account, the bank name, bank code.

In the statement on return or offset of the amounts of export customs duties or import customs duties, taxes, the special, anti-dumping, compensatory duties concerning the goods specified in Item 1 of Article 237 and Item 1 of Article 242 of the Customs code of the Eurasian Economic Union the following data are subject to specifying:

about person submitting such application (the name of the legal entity and accounting number of the payer, surname, own name, middle name (if that is available) the individual entrepreneur and accounting number of the payer, surname, own name, middle name (if that is available) physical person, the location of the legal entity, the residence of the individual entrepreneur (physical person);

about actions which the payer (return or offset of the amounts of export customs duties or import customs duties, taxes, the special, anti-dumping, compensatory duties) asks to perform;

reasons for return or offsetting of the amounts of export customs duties or import customs duties, taxes, special, anti-dumping, compensatory duties (Item 1 of Article 237 or Item 1 of Article 242 of the Customs code of the Eurasian Economic Union);

registration numbers of customs declarations according to which goods were placed under customs procedures of export and reimport, in case of return or offset based on Item 1 of Article 237 of the Customs code of the Eurasian Economic Union;

registration numbers of customs declarations according to which goods were placed under customs procedures of release for internal consumption and re-export, in case of return or offset based on Item 1 of Article 242 of the Customs code of the Eurasian Economic Union;

the name of payment type (export customs duty, import customs duty, the value added tax, excises, the special, anti-dumping, compensatory duty), the amount and currency in which the export customs duty, import customs duty, the value added tax, excises, the special, anti-dumping, compensatory duty are paid;

number and document date about payment of export customs duties or import customs duties, taxes, the special, anti-dumping, compensatory duties, the statement on return or offset of which gave the payer. In case of payment by means of AIS "Calculation" in the quality of rooms of the document on payment the accounting transaction number (transactions) in AIS "Calculation" is specified;

in case of filing of application for return of the amounts of export customs duties or import customs duties, taxes, the special, anti-dumping, compensatory duties – method of return of such amounts according to Item 8 of article 55 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus" (cash or via bank transfer);

in case of return via bank transfer – account number, the name of the agreement of the account, the bank name, bank code.

In the statement on return of the money deposited by the physical persons who are not individual entrepreneurs on the current (settlement) bank account of customs authority the following data are subject to specifying:

about person who submitted such application (surname, own name, middle name (if that is available), the residence of physical person, contact phone number);

cash amount which the payer, and currency in which such money was deposited asks to return;

number and document date, confirming introduction of money. In case of introduction of money by means of AIS "Calculation" in the quality of rooms of the document confirming introduction of money the accounting transaction number (transactions) in AIS "Calculation" is specified;

method of return of money (cash or via bank transfer);

in case of return via bank transfer – account number, the name of the agreement of the account, the bank name, bank code;

in case of filing of application for return of the money deposited as ensuring discharge of duty on payment of customs duties, taxes concerning temporarily imported vehicles for private use – the check point through Frontier of the Republic of Belarus through which temporarily imported vehicle for private use, and also the planned date of such export will be exported;

2.3. in case of customs declaration of goods, imported on customs area of the Eurasian Economic Union, carried to foreign free aid and exempted (exempted) from customs payment, representation as business documents of the inventory of goods certified by the sender of foreign free aid is allowed;

2.3-1. in case of customs declaration of goods with use of the declaration on goods which form is approved by the Decision of the Commission of the Customs union of May 20, 2010 No. 257 "About declaration form on goods and procedure for its filling" columns of such declaration are filled in as follows:

concerning the goods which are exported from customs area of the Eurasian Economic Union in the third subsection of the column 20 "Delivery conditions" the code of delivery type of goods according to the qualifier of delivery types of the goods which are subject to accounting when implementing export transactions, the approved resolution of Council of Ministers of the Republic of Belarus of February 24, 2012 No. 183 is specified;

in the column 31 "Cargo Pieces and Description of Goods":

when specifying at number 1 of data on technical and commercial characteristics of the declared goods the record "The Producer Is Unknown" is made if the information about his producer is unknown;

specifying of information about the producer of goods is obligatory if the declared goods are classified by code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further – the CN FEA EEU) concerning which application, non-use or determination of the size of rate of the special, anti-dumping and (or) compensatory duty depends on the producer of goods;

in case of customs declaring of the goods which were in the use and specifying at number 1 of data on technical and commercial characteristics of such goods also data on condition and degree of their depreciation (as a percentage) are specified if such data are known to the customs applicant;

in case of customs declaration of goods, carried to foreign free aid and exempted (exempted) from customs payment if such goods are not limited to import to customs area of the Eurasian Economic Union, it is allowed not to specify at number 1 of the characteristic of goods (including trademark, model and another), sufficient for their identification and classification according to the CN FEA EEU if such goods are imported as a part of combined loads in festively drawn up small-size packaging, are intended for distribution between physical persons when holding festive charity events (actions) and are specified in transport (transportation) or business documents as gift sets;

in case of customs declaration of goods in not collected or sorted type, including incomplete or incomplete type which delivery of components is performed when importing to the Republic of Belarus or export from the Republic of Belarus by different consignments during the certain period of time and for the purpose of which classification the single code of the CN FEA EEU to customs authority represented the written notice of the planned deliveries at number 1 data on goods in not collected or sorted type, including incomplete or incomplete type are specified, according to the rules of the statement of data in this column established by the Procedure for filling of the declaration on goods approved by the Decision of the Commission of the Customs union of May 20, 2010 No. 257, and further data on the name of the imported or exported components of such goods (trade, commercial or other traditional name) and their quantity characteristics are specified;

in case of customs declaration of goods, imported (imported) on customs area of the Eurasian Economic Union in single copies (quantities) provided by one agreement in foreign trade only for own use by the customs applicant (including for research or representation purposes as souvenirs or promotional materials) concerning which representation to customs authority of the documents confirming compliance to mandatory requirements of technical regulatory legal acts in the field of technical regulation and standardization at number 1 is not required the record "The Goods Are Imported in Single Copy (Single Quantity) according to One Agreement in Foreign Trade only for Own Use" is made;

in case of customs declaration of goods, imported on customs area of the Eurasian Economic Union, the completing goods placed under customs procedure of release for internal consumption as or raw materials (materials) to products made in the territory of the Republic of Belarus concerning which representation to customs authority of the documents confirming compliance to mandatory requirements of technical regulatory legal acts in the field of technical regulation and standardization at number 1 is not required the record "As the Completing Goods or Raw Materials (Materials) to Products Made in the territory of the Republic of Belarus" is made;

in the third subsection of the column 33 "Commodity code" four signs of code according to the qualifier of additional customs information established by the State Customs Committee are specified without gaps if the specified qualifier contains the commodity code according to the CN FEA EEU specified in the first subsection of the column, except as specified uses of the declaration goods as the transit declaration, and also customs declaring of supplies;

in the column 44 "Additional Information / the Provided Documents":

for codes of the document types specified in the Section 7 of the qualifier of document types and data approved by the Decision of the Commission of the Customs union of September 20, 2010 No. 378 "About the qualifiers used for filling of customs papers" (further – the qualifier of documents), the additional information about the documents necessary for declaration of goods is specified. Such information is specified in the form of six elements without gaps according to the following scheme:

XXXXXX,

1 2 3 4 5th 6, where:

1–3 elements – are specified code of the additional information about documents according to the qualifier of codes of the additional information on documents;

4–6 elements – are put down zero, and in case of temporary import of goods with full conditional release from customs duties, taxes in element 6 zero, elements 4 and 5 – numbers of the Items of the inventory which are temporarily imported with full conditional release from payment of customs duties, taxes, the Customs union approved by the Decision of the Commission of June 18, 2010 No. 331 "About approval of the inventory, the customs duties which are temporarily imported with full conditional release from payment, taxes and also about conditions of such release, including its deadlines is specified";

in case of commodity importation with use of privileges on payment of customs duties, taxes, except for import for implementation of the investment project within the investment contract with the Republic of Belarus, under code of document type "07012" according to the qualifier of documents in addition to the name of the document, number, date and term of its action also the name of the authorized body which issued the document confirming observance of conditions for application of privileges on payment of customs duties, taxes, or other bases for their failure to pay, or complete or partial exemption of customs duties, taxes according to customs procedures or for reduction of base (tax base) for calculation of customs duties, taxes according to the qualifier of codes of the additional information about documents is specified;

in case of commodity importation with use of privileges on payment of customs duties, taxes for implementation of the investment project within the investment contract with the Republic of Belarus under code of document type "07012" according to the qualifier of documents the name, identification code (number) of the investment agreement, date of state registration of the investment agreement in the State register of investment contracts with the Republic of Belarus, the term of its action, and also the name of the authorized body which signed with the investor (investors) the investment agreement or the representative according to legal acts of the Republic of Belarus on coordination of works on the investment contract with the Republic of Belarus according to the qualifier of codes of the additional information about documents are specified;

in case of commodity importation with use of privileges on payment of customs duties, taxes for implementation of the investment project under code of document type "10021" according to the qualifier of documents the record "Term of Implementation of the Investment Project" is made, and also the last day of term of implementation of the investment project is specified;

if the declared goods made (received) of the foreign goods placed under customs procedure of free customs zone or free warehouse are located under customs procedure according to Item 2 of Article 209 of the Customs code of the Eurasian Economic Union or according to Item 2 of Article 217 of the Customs code of the Eurasian Economic Union and:

identification of the foreign goods placed under customs procedure of free customs zone or free warehouse in the declared goods made (received) of foreign goods, according to Article 206 or Article 214 of the Customs code of the Eurasian Economic Union is performed, under code of document type "10021" according to the qualifier of documents the method of identification of the foreign goods placed under customs procedure of free customs zone or free warehouse used by the customs applicant in the declared goods according to the qualifier of codes of the additional information about documents is specified;

there is no identification of the foreign goods placed under customs procedure of free customs zone or free warehouse in the declared goods made (received) of foreign goods, according to Article 206 or Article 214 of the Customs code of the Eurasian Economic Union, under code of document type "10021" according to the qualifier of documents the digital 000 code is specified;

in case according to the foreign exchange legislation the currency agreement is not subject to registration, under code of document type "03031" according to the qualifier of documents the record "The Currency Agreement Is Not Subject to Registration" is made;

if along with the declaration on goods the declaration of customs value is submitted, under code of document type "09018" according to the qualifier of documents data on the declaration of customs value in the form of document number according to system of accounting of outgoing documents of the customs applicant or customs representative – in the presence of such number, and also date of filling of the declaration of customs value are specified;

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