RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 11, 2016 No. 536

About the approval of the Regulations on procedure for cost determination of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products (raw materials), and also other food products withdrawn, arrested or turned into the income of the state, directed to industrial conversion, including utilization

(Extraction)

According to the paragraph third Item 6 of the Presidential decree of the Republic of Belarus of February 19, 2016 No. 63 "About enhancement of work with the property withdrawn, arrested or turned into the income of the state" Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed Regulations on procedure for cost determination of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, the tobacco products (raw materials), and also other food products withdrawn, arrested or turned into the income of the state, directed to industrial conversion, including utilization.

2. For office use.

3. This resolution becomes effective since August 27, 2016.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 11, 2016 No. 536

Regulations on procedure for cost determination of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, the tobacco products (raw materials), and also other food products withdrawn, arrested or turned into the income of the state, directed to industrial conversion, including utilization

1. This Provision developed according to the paragraph the fourth Item 6 of the Presidential decree of the Republic of Belarus of February 19, 2016 No. 63 "About enhancement of work with the property withdrawn, arrested or turned into the income of the state" (The national legal Internet portal of the Republic of Belarus, 26.02.2016, 1/16298), is established procedure for cost determination of alcoholic, non-food alcohol-containing products, the non-food ethyl alcohol, tobacco products (raw materials), and also other food products withdrawn, arrested or turned into the income of the state, directed to industrial conversion, including utilization.

2. The cost of the directed to industrial conversion, including utilization, alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products (raw materials), other food products withdrawn, arrested or turned into the income of the state is determined by the organizations processors by creation of calculations proceeding from the prices of the similar products used as raw materials operating for date of cost determination less economically reasonable estimated costs on transportation to the place of industrial conversion (utilization), accomplishment of handling operations and industrial conversion, including the utilization specified to products, non-food ethyl alcohol, tobacco products (raw materials).

Current prices on the similar products used as raw materials are determined proceeding from:

sredneslozhivshikhsya the prices of acquisition of products - in the presence at the organizations processors of these products;

the selling prices operating in the market of the Republic of Belarus - in case of absence at the organizations processors of these products;

costs of self-produced semifinished products - in case of their production by the organizations processors.

3. The cost of alcoholic, non-food alcohol-containing products, the non-food ethyl alcohol withdrawn, arrested or turned into the income of the state of utilization subjects on the technical purposes, is determined by the organization processor by creation of calculations proceeding from selling price on purified ethyl alcohol technical, acting for date of cost determination, taking into account transfer in the anhydrous (absolute) ethyl alcohol containing in the specified products and non-food ethyl alcohol less economically reasonable estimated costs on transportation to the place of utilization, accomplishment of handling operations and utilization.

4. The cost of the alcoholic or other alcohol-containing products withdrawn, arrested or turned into the income of the state, which are subject to utilization on the food purposes is determined by the organizations processors by creation of calculations proceeding from the established marginal minimum selling price of French-departure on ethyl crude alcohol from food raw material operating for date of cost determination taking into account transfer in the anhydrous (absolute) ethyl alcohol containing in the specified products less economically reasonable estimated costs on transportation to the place of utilization, accomplishment of handling operations and utilization.

5. The cost of the tobacco products of production of the Republic of Belarus withdrawn, arrested or turned into the income of the state, utilization subjects is determined by the organizations processors by creation of calculations of cost of the tobacco raw materials received in the course of utilization proceeding from sredneslozhivshikhsya the prices of acquisition of the similar types of tobacco raw materials operating for date of cost determination less economically reasonable estimated costs on transportation to the place of utilization, accomplishment of handling operations and utilization.

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