RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of May 11, 2005 No. 28

About procedure for calculation, payment and control of payment of customs duties for customs clearance, customs duty, excises and value added tax

IT IS APPROVED Minister of Finance Republic of Belarus N.P.Korbut 11.05.2005

According to the Rules of determination of the country of goods' origin approved by the Decision of Council of Heads of Government of the Commonwealth of Independent States of November 30, 2000 the Decision of Economic council of the Commonwealth of Independent States on modification of the Rules of determination of the country of goods' origin approved by the Decision of Council of Heads of Government of the Commonwealth of Independent States of November 30, 2000, of December 3, 2004 and also for the purpose of enhancement of procedure for calculation, payment and control of customs payment the State Customs Committee of the Republic of Belarus DECIDES:

1. Ceased to be valid

2. Ceased to be valid in compliance with the Resolution of the State Customs Committee of the Republic of Belarus of 14.11.2011 No. 52

3. It is excluded

4. Bring in appendix 4 to the Regulations on the customs paper "Cargo customs declaration" approved by the order of the State Customs Committee of the Republic of Belarus of July 9, 1998 No. 246-OD (The bulletin of normative legal information, 1998, No. 16, 18; National register of legal acts of the Republic of Belarus, 1999, No. 12, 8/63; No. 45, 8/383; No. 68, 8/618; 2000, No. 11, 8/2444; No. 116, 8/4444; 2001, No. 2, 8/4644; No. 21, 8/4957; No. 83, 8/6513; No. 87, 8/6927; No. 99, 8/7405; 2002, No. 49, 8/8012; No. 121, 8/8693; 2003, No. 49, 8/9415; No. 51, 8/9455; No. 134, 8/10257; 2004, No. 54, 8/10708; No. 70, 8/10859; No. 106, 8/11190; No. 178, 8/11685; 2005, No. 56, 8/12358), following changes and amendments:

4.1. in the Qualifier of the documents submitted for the purposes of customs clearance (0207):

in the Section 5 line item:

"55 Statement for target use of imported goods for provision of privileges on customs payment"

exclude;

in the Section 7 line item:

"73 Permission to provision of payment deferral of customs duty and the VAT in case of commodity importation under the agreement of leasing (lease)"

replace with line item:

"73 Decision of the chief or the deputy chief of customs about provision of delay (payment by installments) of customs payment";

in the Section 9 line item:

"95 Calculation of customs duties provided by Regulations on procedure for charge of the customs duties and tax amounts on value added which are subject to offsetting by customs authorities in case of collection of export customs duties, the approved resolution of the State Customs Committee of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the State Tax Committee of the Republic of Belarus, the Ministry of Foreign Affairs of the Republic of Belarus, the Ministry of Economics of the Republic of Belarus, the Belarusian state concern on oil and chemistry of February 27, 2001 to No. 8/22/22/6/49/1 "About approval of the Regulations on procedure for charge of the customs duties and tax amounts on value added which are subject to offsetting by customs authorities in case of collection of export customs duties" (The national register of legal acts of the Republic of Belarus, 2001, No. 26, 8/5155)"

replace with line item:

"95 Calculation of the amounts of the export customs duties collected in the part exceeding tax amount on value added, the hydrocarbonic raw materials paid when importing or added upon purchase used for production of the exported oil products";

4.2. in the Qualifier of tariff preferences, privileges and other features of payment of the payments levied by customs authorities (0802):

in the Section 2 line item:

"In the Exemption of customs duty concerning the goods (except for excisable) imported as contribution to authorized capital of the commercial organization with foreign investments (including concerning part of goods)"

exclude;

in Section 4:

line item:

"In the Exemption of customs duty concerning the goods (except for excisable) imported as contribution to authorized capital of the commercial organization with foreign investments (including concerning part of goods)"

exclude;

4.3. in the Qualifier of payment methods (0804):

line item:

"22 Customs payment are paid by cash through payment processing center of bank with the subsequent transfer by bank of the deposited money via bank transfer to account of customs"

replace with line item:

"22 Customs payment are paid by cash to cash desk of bank with the subsequent transfer by bank of the deposited money via bank transfer to account of customs";

line item:

"41 Customs payment is paid by the address of the money deposited into the deposit account of customs as providing customs payment"

replace with line item:

"41 Customs payment is paid by the address of the money deposited on the current (settlement) account of customs as providing customs payment";

4.4. in the Qualifier of the payment types levied by customs authorities (0805):

line items:

"110 Additional charge for customs clearance";

"141 Additional charge for customs clearance on the goods imported from the Russian Federation coming from the third countries and issued in free circulation in the Russian Federation";

"143 Additional charge for customs clearance on the goods coming from the Russian Federation and imported from the Russian Federation according to the external economic transactions which participant is the nonresident of the CIS"

exclude;

after line item:

"840 Value added tax to the goods imported from the Russian Federation coming from the third countries and issued in free circulation in the Russian Federation"

add with line item:

"841 Value added tax to the goods coming from the Russian Federation and imported from the Russian Federation according to the external economic transactions which participant is the nonresident of the CIS";

4.5. in the Qualifier of features of calculation of customs payments (0810):

in Section 1:

line items:

"1 the payment currency of in addition collectable collection for customs clearance Is changed

2 The fixed rate of customs duties for customs clearance according to regulatory legal acts of the State Customs Committee of the Republic of Belarus is established"

exclude;

line item:

"3 Customs duties for customs clearance out of the places determined for this purpose and out of working hours of customs authorities of the Republic of Belarus are paid in double size"

replace with line item:

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