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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 28, 2016 No. 396

About establishment of rates of excises on separate excise goods, price groups of filtered cigarettes

1. Establish till December 31, 2016:

1.1. rate of excises on alcoholic products with volume fraction of ethyl alcohol of 7 percent and more (except for alcohols, wines fruit fortified branded, the improved quality and special technology, Natural fruit wines, wines natural, including sparkling, the champagnes aerated and sparkling, cider, beer and beer cocktail, alcohol-containing solutions) in the amount of 13, the 45th ruble for 1 liter of the waterless (absolute) ethyl alcohol containing in finished goods (codes of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union from 2204, from 2205, from 2206 00, from 2208);

1.2. price groups of filtered cigarettes and rate of excises on them according to appendix.

2. Grant to payers the right to representation within three working days after entry into force of this Decree in tax authority in the place of registration of the notification on the maximum retail prices of the filtered cigarettes which are subject to application in five working days after entry into force of this Decree.

3. In part one of Item 1 of the Presidential decree of the Republic of Belarus of February 26, 2015 No. 99 "About collection of the value added tax" (The national legal Internet portal of the Republic of Belarus, 03.03. 2015, 1/15670; 19:12. 1/16143) of figure "2016" and "90" to replace 2015, respectively with figures "2017" and "60".

4. This Decree becomes effective in the following procedure:

4.1. Item 3 - since January 1, 2017;

4.2. other provisions of this Decree - after its official publication.

President of the Republic of Belarus

A. Lukashenko

 

Appendix

to the Presidential decree of the Republic of Belarus of October 28, 2016 No. 396

Price groups of filtered cigarettes and rate of excises on them

Name of goods *

Code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union

Taxation unit

Rates of excises, rubles for taxation unit

Filtered cigarettes in case of retail price (on groups):

from 2402 20

 

 

to 61, ruble (I group)

 

1000 pieces

15,3

from 61,5 to 98 rubles (the II group)

 

"

37,35

from 98 rubles (III group)

 

"

42,25

______________________________

* In case of application of rates of excises concerning the imported excise goods it is necessary to be guided by description of goods and its code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

 

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