Text e. Tariff regulations of foreign trade in the republic of belarus

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In Belarus there are no registration requirements for import and export operations. Legislative import control in Belarus is based on the Custom's Code of the Republic of Belarus and on the Law of the Republic of Belarus "On alterations in the Law of Belarus "On customs tariff".

Article 2 of the Law states that customs tariff of Belarus is the code of customs rates for the goods transferred through the Customs of Belarus. The article also confirms that customs tariff is systematized in accordance with the Stock List of Foreign Economic Activity of Belarus based on the internationally accepted goods classification system.

The Customs Code of the Republic of Belarus determines the State's customs policy, the structure of the customs agencies, the statute of customs control, as well as defines customs policy for the goods transferred through Belarus and the order of customs duties application for the goods declared in this or that customs procedure.

The Customs tariff of the Republic of Belarus comprises two parts: import tariff and export tariff. The import one is a three-level tariff.

Current rates for import duties are fixed in the Resolution of the Council of Ministers of the Republic of Belarus as of June 28, 2002 № 865 "On approval of the imported duties rates". In Belarus the following rates of customs duties are applied:

advalorem: added on in percentage terms to the customs value of taxable goods;

specific: charged in fixed rates per measure unit of taxable goods;

combined: comprise the both types of customs registration.

All the calculations of imported duties are based on the customs costs (c.i.f.).

Export customs duties are mainly applied for the goods of raw materials, exported into the countries not on the Customs Union member list.

The Law of the Republic of Belarus "On alterations in the Law of Belarus "On customs tariff" and the Resolution of the Council Of Ministers of the Republic of Belarus confirm that:

goods from the CIS Commonwealth of independent countries countries are duty free (except for white sugar imported into Belarus from the countries that are not Customs Union members) on the basis of multilateral agreement on free trade among the CIS countries;

for goods imported to Belarus from the countries that enjoy the most-favored-nation in trade status customs rates are approved by the Council of Ministers of the Republic of Belarus as of June 28, 2002;

for goods from the countries that do not experience the most-favored-nation-in-trade treatment with Belarus customs rates are twice larger.

It is possible to use season customs duties valid for a six month period.

To protect Belarus economically one can use special customs duties: specific, antidumping, countervailing компенсационный ones. It follows the investigation carried out in accordance with the Legislation of the Republic of Belarus and initiated by governmental agencies.

According to current legislation one can impose tariff quotas. The following goods are free from imported duties:

goods that are imported by a foreign investor for accumulating fixed capital of a firm with foreign investments;

goods for production purposes are imported by legal entities on contract basis and that are paid for by foreign credits issued against security of the Republic of Belarus;

national and foreign currency, and securities;

transport means coming through customs border during international transportation of loads, luggage and passengers as well as machinery, fittings, spares and fuel necessary for effective work;

goods imported by a physical person according to accepted import norms;

goods temporarily imported (exported)

goods that are on sale in duty free shops;

goods that are imported on bonded warehouse storage basis;

goods that are imported for processing treatment on the customs territory of Belarus

goods that are processed under customs control;

goods that are reimported to Belarus;

goods that are placed on the territory of free economic zones;

goods that are destroyed under customs control;

goods that are refused from in favor of the country;

goods that are transported on transit basis;

Customs clearance duty makes 0.15% of customs cost. There are no other boundary measures limiting import into Belarus. The principles of customs valuation of import into Belarus are fixed in the Law of the Republic of Belarus "On alterations in the Law of Belarus "On customs tariff".

Customs procedures in Belarus coincide with principles of International Convention on customs simplification and harmonization (c. Kioto). Depending on the necessary kind of customs treatment one may need the following procedures as additional to the ones mentioned above:

producing of customs declaration, Carnet T.I.R. международные дорожные перевозки, bill of loading, specification and invoice or other accompanying forms;

documents confirming the declarant being the owner of the goods that are to be imported (contract or invoice, for example)

customs duty, registration tax, excise duty and VAT payments;

certain regulation measures (examination, inspection) such as sanitary and phytosanitary ones;

origin certificate for the goods from the countries that have a free trade agreement with Belarus, or that experience tariff preferences.