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The document ceased to be valid since  November 7, 2019 according to Appendix 2 to the Presidential decree of the Republic of Belarus of October 31, 2019 No. 411

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 4, 2014 No. 64

About utilization collection concerning vehicles

(as amended on 04-10-2018)

For the purpose of ensuring rational (steady) use of natural resources and environmental protection, and also the maximum involvement of waste in civil circulation as secondary raw materials:

1. Determine that:

1.1. concerning vehicles * which types and categories are determined in appendix (further - vehicles) utilization collection is paid;

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* For the purposes of this Decree the chassis representing the device on wheel to the course, which is not intended for operation as the vehicle and not having at least one of the following constituents does not belong to the vehicle: cabins, engine, body.

1.2. utilization collection in the Republic of Belarus is paid in the amount of, determined by Council of Ministers of the Republic of Belarus, once for each vehicle:

made (made) in the territory of the Republic of Belarus and alienated or used by the producer (manufacturer) for own needs if other is not established in part two of this subitem;

imported (imported) into the Republic of Belarus in goods quality for private use, issued (issued) in free circulation;

imported (imported) and placed (placed) under customs procedure of release for internal consumption;

imported from the territories of state members of the Eurasian Economic Union and being subject to state registration in the territory of the Republic of Belarus according to the legislation of the Republic of Belarus;

completed * in the territory of the Republic of Belarus based on the landing gear provided by the customer if as a result of such completion the producer (manufacturer) in the procedure established by the legislation assigned to the vehicle identification number (VIN) (except for the vehicle shipped (transferred) by the producer (manufacturer) out of limits of the Republic of Belarus to the customer, the location (residence) of which is not the Republic of Belarus, or in connection with alienation of the vehicle out of limits of the Republic of Belarus by the customer, the location (residence) of which is the territory of the Republic of Belarus).

Subject to taxation by utilization collection the vehicle is not recognized the Republic of Belarus:

made (made) in the territory of the Republic of Belarus and alienated by the producer (manufacturer) out of limits of the Republic of Belarus;

re-equiped ** in the territory of the Republic of Belarus based on the vehicle which is earlier registered in the Republic of Belarus;

re-equiped in the territory of the Republic of Belarus based on the vehicle which is earlier imported on the territory of the Republic of Belarus concerning which utilization collection was paid according to this Decree;

completed in the territory of the Republic of Belarus by person specified in the paragraph the second to part one of subitem 1.3 of this Item based on the chassis concerning which utilization collection is paid according to the paragraph to the fourth or fifth part one of this subitem;

______________________________

* For the purposes of this Decree completion of the vehicle is understood as completion of the landing gear for the purpose of receipt of the vehicle completed by production for its operation.

** For the purposes of this Decree re-equipment of the vehicle is understood as entering into design of the vehicle of changes of the weight, dimensional and other parameters which are not provided by the specifications and technical documentation of the producer (manufacturer) in case of whom the legal entity of the Republic of Belarus in the procedure established by the legislation assigned to the vehicle identification number (VIN).

1.3. payers of utilization collection legal entities and physical persons, including individual entrepreneurs, including the specified persons applying specific modes of the taxation (further – payers) are recognized who:

made (made) the vehicle in the territory of the Republic of Belarus and performed its alienation or use this vehicle for own needs;

performed customs declaring of the vehicle for the purpose of release in free circulation or rooms under customs procedure of release for internal consumption (customs applicants);

imported into the Republic of Belarus from the territories of state members of the Eurasian Economic Union the vehicle which is subject to state registration in the territory of the Republic of Belarus according to the legislation of the Republic of Belarus;

acquired in property, economic maintaining or operational management the imported (imported) vehicle concerning which utilization collection was not paid according to this Decree, except for the vehicles specified in paragraphs the second, fourth or ninth subitem 1.6 and subitem 1.7 of this Item;

completed the vehicle in the territory of the Republic of Belarus based on the landing gear provided by the customer.

In case of alienation (except for alienations out of limits of the Republic of Belarus) the vehicles specified in paragraph three of subitem 1.6 of this Item, utilization collection is subject to payment by person who acquired the vehicle.

Utilization collection is subject to payment, including legal entities and physical persons, including individual entrepreneurs concerning whom the legal acts containing the provisions allowing to make tax payment, charges (duties) according to the limited list or to establish obligation on payment of again imposed and (or) other taxes, charges (duties) by modification and (or) amendments of such legal acts are earlier adopted;

1.4. utilization collection is subject to payment by payers concerning vehicles in the following terms:

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