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CUSTOMS CODE OF THE REPUBLIC OF BELARUS

 


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CUSTOMS CODE OF THE REPUBLIC OF BELARUS
January 4, 2007. No 204-
Adopted by the House of Representatives on December 7, 2006
Approved by the Council of the Republic on December 20, 2006
TABLE OF CONTENTS
SECTION I. GENERAL PROVISIONS
CHAPTER 1. BASIC PROVISIONS
Article 1. Customs policy of the Republic of Belarus
Article 2. Customs regulation and customs procedures of the Republic of Belarus
Article 3. Customs territory and customs border of the Republic of Belarus
Article 4. Customs law
Article 5. Effects of the international treaties ratified by the Republic of Belarus as regards customs regulation
Article 6. Procedure of determination of periods specified in the present Code
Article 7. Treatment of information received by the customs authorities
Article 8. Key terms used in the Code
CHAPTER 2. INFORMING AND CONSULTING
Article 9. Informing on the customs regulation issues and other issues, coming under the jurisdiction of a customs authority
Article 10. Consulting rendered by the customs authorities on the issues of the customs regulation and other issue, coming under the jurisdiction of a customs authority
Article 11. Responsibility for inadequate information
CHAPTER 3. CUSTOMS STATISTICS
Article 12. Customs statistics on international trade activities of the Republic of Belarus
Article 13. Specific customs statistics
Article 14. Documents and information used for special purposes
CHAPTER 4. COUNTRY OF ORIGIN. COMMODITY NOMENCLATURE OF FOREIGN TRADE ACTIVITIES
1. Country of origin
Article 15. Scope of the present chapter
Article 16. Country of origin determination
Article 17. Goods, entirely produced in the given country
Article 18. Parameters of sufficient processing
Article 19. Peculiarities of determination of the country of origin
Article 20. Verification of the country of origin
Article 21. Declaration of origin of goods
Article 22. Certificate on origin of goods
Article 23. Submission of documents verifying the country of origin of goods
Article 24. Supplementary conditions of placement of goods under a customs regime when determining the country of origin
2. Commodity nomenclature of foreign trade activities
Article 25. Commodity nomenclature of foreign trade activities
Article 26. Administration of the Commodity nomenclature of foreign trade activities
Article 27. Classification of goods
3. Preliminary Decision
Article 28. Preliminary decision-making
Article 29. Inquiry for a preliminary decision-making
Article 30. Legal value and validity of preliminary decision
Article 31. Cancellation, change or revocation of a preliminary decision
CHAPTER 5. APPEAL AGAINST DECISIONS OF CUSTOMS BODIES, ACTIVITY (INACTIVITY) OF CUSTOMS BODIES AND THEIR OFFICIALS
Article 32. The right to appeal
Article 33. Procedure of appeal
Article 34. Procedure and terms of submission of a complaint to a customs body
Article 35. Restoration of terms for filling complaints to the customs authority
Article 36. Form and content of a complaint in written form to the customs authority
Article 37. Consequential effect of complaint to a decision, action (inaction) of customs authority or its officer to the customs authority
Article 38. Rationale for rejecting complaint to a decision, action (inaction) of customs authority or its officer
Article 39. Withdrawal of Complaint to a Decision, Action (Inaction) of customs authority or its Officer lodged to a customs authority
Article 40. Customs authority considering complaint to a decision, action (inaction) of customs authority or its officer
Article 41. Times allocated for considering complaints to a decision, action (inaction) of customs authority or its officer
Article 42. Resolution of customs authorities with regard to complaint to a decision, action (inaction) of customs authority or its officer
Article 43. Simplified complaint procedures with regard to a decision, action (inaction) of customs office
SECTION II. FLOW OF GOODS OVER THE CUSTOMS BORDER
CHAPTER 6. GENERAL PROVISIONS OF FLOW OF GOODS OVER THE CUSTOMS BORDER
Article 44. Flow of goods over the customs border
Article 45. Places of flow of goods over the customs border
Article 46. Period of time determined for flow of goods over the customs border
Article 47. Obligations of administration of airports, airdromes, ports, railway stations at the territory of which the entry and exit points are located
Article 48. Goods that are forbidden and limited for transportation over the customs border
Article 49. Customs clearance and customs control
Article 50. Permits issued by a customs authority for performance of customs operations
Article 51. Possession, use and disposal of goods
Article 52. Guarantees of proper execution of obligations set forth in the Code
CHAPTER 7. ARRIVAL OF GOODS TO THE CUSTOMS TERRITORY
Article 53. Date and place of arrival of goods to the customs territory
Article 54. Remedies in emergency, force majeure or any other situations at the time of arrival of goods to the customs territory
Article 55. Notification on arrival of internationally shipped goods to the customs territory
Article 56. Documentation to be submitted to the customs authorities depending on the type of international transport facility
Article 57. Point of entry procedures
Article 58. Dispatch and reloading (transshipment) of goods, change of transport facilities at points of entry
Article 59. Origin, termination and duration of tax obligations on entry customs clearance charges and customs duties on arrival of goods at the customs territory.
CHAPTER 8. DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY
Article 60. Time and point of departure of goods from the customs territory
Article 61. Peculiarities of issuing permits for departure of goods from the customs territory in case of international transportation
Article 62. Requirements set for the goods departing from the customs territory
Article 63. Measures taken in case of an accident, force majeure or other circumstances during departure of goods from the customs territory
Article 64. Origin, termination and duration of tax obligations on entry customs clearance charges and customs duties on departure of goods from the customs territory
SECTION III. CUSTOMS CLEARANCE
CHAPTER 9. GENERAL PROVISIONS CONCERNING CUSTOMS CLEARANCE
Article 65. Procedure of customs clearance
Article 66. Initiation and completion of customs clearance
Article 67. Term of customs clearance procedure
Article 68. Location and time of customs clearance performance
Article 69. Documents and data necessary for customs clearance
Article 70. Presence of persons concerned and their representatives during customs clearance
Article 71. Language of customs clearance
Article 72. Customs clearance and control performed by other state bodies
Article 73. Priority order of customs clearance
CHAPTER 10. CUSTOMS DECLARING OF GOODS
Article 74. General provisions on customs declaring the goods
Article 75. Customs declaration
Article 76. A Customs Applicant
Article 77. Rights and obligations of a customs applicant
Article 78. Preliminary customs declaring of goods
Article 79. Submission of the documents for customs declaring of goods
Article 80. Acceptance of a customs declaration
Article 81. Change, amendment to the data declared in a customs declaration
Article 82. Revocation of a customs declaration
Article 83. Peculiarities of customs declaring of goods
CHAPTER 11. CUSTOMS AGENT (REPRESENTATIVE)
Article 84. Customs agent (representative)
Article 85. Requirements to customs agent (representative)
Article 86. Rights of a customs agent (representative)
Article 87. Duties and responsibility of a customs agent (representative)
Article 88. Expert on customs clearance
Article 89. Certification on conformity with the qualifying requirements
Article 90. Basis and the order of cancellation of a qualifying expert certificate on customs clearance
CHAPTER 12. PECULIARITIES OF CUSTOMS CLEARANCE CONCERNING GOODS CONTAINING OBJECTS OF INTELLECTUAL PROPERTY
Article 91. Measures on protection of the intellectual property rights taken by the customs authorities during customs clearance
Article 92. Application for taking by the customs authorities of measures on protection of intellectual property rights
Article 93. Decision on taking measures on protection of intellectual property rights by customs authorities
Article 94. Customs register of objects of intellectual property
Article 95. Suspension of customs clearance
Article 96. Execution provision of the obligation to compensate property damage connected with customs clearance suspension
Article 97. Submission of information. Sampling of goods
CHAPTER 13. PECULIARITIES OF CUSTOMS CLEARANCE CONCERNING GOODS TRANSPORTED OVER THE CUSTOMS BORDER BY MEANS OF PIPELINE AND PRANSMISSION LINES
Article 98. Peculiarities of customs clearance of goods transported over the customs border by means of a pipeline
Article 99. Peculiarities of customs clearance of goods transported over the customs border by means of transmission lines
Article 100. Identification non-appliance concerning goods transported over the customs border by means of a pipeline and electrical energy
CHAPTER 14. PECULIARITIES OF CUSTOMS CLEARANCE OF GOODS TRANSPORTED OVER THE CUSTOMS BORDER BY INTERNATIONAL MAIL
Article 101. Interdictions and restrictions on import of goods to and export from the customs territory by international mail
Article 102. Peculiarities of customs clearance of goods sent by international mail
Article 103. Customs inspection and examination of the international mail
Article 104. Peculiarities of customs duties payments concerning goods sent by international mail SECTION IV. CUSTOMS PROCEDURES
CHAPTER 15. CUSTOMS PROCEDURE OF CUSTOMS TRANSIT
Article 105. General provisions on the customs procedure of customs transit
Article 106. Customs departure body and customs destination body
Article 107. Sanction for customs transit
Article 108. Customs transit document
Article 109. Term of the customs procedure of customs transit
Article 110. Means of goods and documents identification
Article 111. Equipment of transport facilities while transporting goods with the customs seals and stamps affixed
Article 112. Goods delivery point within the customs procedure of customs transit
Article 113. Satisfaction of tax obligation on import customs clearance charges, taxes concerning foreign goods placed under the customs procedure of customs transit
Article 114. Customs escort
Article 115. Customs carrier
Article 116. Carriers duties within the framework of the customs procedure of customs transit
Article 117. Unloading, overloading (transhipment) and other cargo operations with goods, replacement of transport facilities
Article 118. Measures taken in case of an emergency, force majeure or other circumstances in the framework of the customs procedure of customs transit
Article 119. Termination of the customs procedure of customs transit
Article 120. Discontinuance of the customs procedure of customs transit
Article 121. Operations with goods after termination of the customs procedure of customs transit
Article 122. Origin, discontinuance and terms of tax satisfaction on import customs clearance charge, taxes concerning foreign goods, placed under the customs procedure of customs transit
CHAPTER 16. CUSTOMS PROCEDURES OF TEMPORARY STORAGE OF GOODS
Article 123. General provisions of the customs procedure of temporary storage of goods
Article 124. Placement of goods under the customs procedure of temporary storage of goods
Article 125. Term of temporary storage goods
Article 126. Operations with goods placed under the customs procedure of temporary storage of goods
Article 127. Foreign goods unfit for use, spoiled or damaged during temporary storage
Article 128. Temporary storage of goods in temporary storage warehouses
Article 129. Peculiarities of temporary storage of goods transported by railway facilities
Article 130. Peculiarities of temporary storage of goods transported with the use of water or air transport
Article 131. Temporary storage of goods in the addressees warehouse
Article 132. Origin, discontinuance and term of tax satisfaction on import customs clearance charge, foreign goods taxes placed under the customs procedure of temporary storage of goods
CHAPTER 17. CUSTOMS PROCEDURES CONCERNING TRANSPORT FACILITIES OF INTERNATIONAL TRANSPORTATION AND SUPPLIES
1. Customs procedure of transport facilities import meant for international transportation
Article 133. General provisions on the customs procedure of import of transport facilities meant for international transportation
Article 134. Sanction for import of transport facility for international transportation
Article 135. Actions with transport facilities for international transportation placed under the customs procedure of import of transport facility for international transportation
Article 136. Termination of the customs procedure of import of transport facilities for international transportation
Article 137. Origin, cancellation and term of tax satisfaction on import customs clearance charge, taxes in connection with transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation
2. Customs procedure of export of transport facilities for international transportation
Article 138. General provisions on the customs procedure of export of transport facilities for international transportation
Article 139. Sanction for export of transport facilities for international transportation
Article 140. Operations with transport facilities for international transportation placed under the customs procedure of export of transport facilities for international transportation
Article 141. Termination of the customs procedure of export of transport facilities for international transportation
3. Customs procedure of supplies importation
Article 142. General provisions on the customs procedure of supplies importation
Article 143. Sanction for supplies importation
Article 144. End of a customs procedure of import of supplies
4. Customs procedure of supplies exportation
Article 145. General provisions on the customs procedure of supplies exportation
Article 146. Sanction for supplies exportation
Article 147. Termination of the customs procedure of supplies exportation
SECTION V. CUSTOMS REGIMES
CHAPTER 18. GENERAL PROVISIONS CONCERNING CUSTOMS REGIMES
Article 148. Types of customs regimes
Article 149. Application of customs regimes
Article 150. Persons submitting goods for customs clearance for placing them under a customs regime
Article 151. Placement of goods under a customs regime
Article 152. Refusal of the customs authorities to issue a certificate on placement of goods under the declared customs regime
Article 153. Documents and data confirming fulfillment of the requirements and terms on placement of goods under a customs regime
Article 154. Peculiarities of placement under a customs regime of goods subjected to obligatory confirmation of compliance with the requirements of technical normative legal acts in the field of technical normalization and standardization
Article 155. Obligation to conform fulfillment of the requirements and conditions of placement of goods under a customs regime
Article 156. Unfit, spoiled or damaged foreign goods
Article 157. Placement of goods under a customs regime in case of initiating a process against administrative infraction
Article 158. Suspension, renewal and cancellation of a customs regime during withdrawal of goods placed under a customs regime, arrestment of such goods, their confiscations or conversion into state property other than according to a resolution of an authorized state body
CHAPTER 19. CUSTOMS REGIMES
1. Customs regime of free circulation
Article 159. General provisions pertaining to the customs regime of free circulation
Article 160. Origination, cancellation and term of the tax liabilities on import customs duties and taxes on goods to be placed (placed) under the customs regime of free circulation
Article 161. Peculiarities of discharging tax liabilities on import on customs duties and taxes when placing goods under the customs regime of free circulation
2. Customs export regime
Article 162. General provisions pertaining to customs export regime
Article 163. Initiation, cancellation and term of tax liabilities on export customs duties in respect of goods placed under the customs export regime
Article 164. Peculiarities of discharging tax liabilities export customs duties when placing goods under the customs export regime
3. Inward customs processing regime
Article 165. General provisions pertaining to the inward customs processing regime
Article 166. Operations on processing of goods
Article 167. Coordination of use conditions of goods within the inward customs processing regime by the customs authority
Article 168. Report of an authorized agency on the condition of the inward goods processing procedure
Article 169. Methods of identification of goods intended for processing to the compensating products
Article 170. The rate of yield of derivative products and the rate of consumption of goods intended for processing per unit of goods intended for processing under the inward customs processing regime
Article 171. Time limits of the inward customs processing regime
Article 172. Revocation of customs document regarding coordination of the conditions of the inward customs processing procedure
Article 173. Goods resulting from reprocessing
Article 174. Operations in relation to derivative goods and goods resulting from reprocessing
Article 175. Cancellation of the inward customs processing regime
Article 176. Creation, cancellation and term of tax liabilities on import customs duties on goods to be placed (placed) under the inward customs processing regime
Article 177. Peculiarities of placement of goods for processing and derivative products under the customs regime of free circulation
Article 178. Replacement of goods for processing with parity goods
4. Outward customs processing regime
Article 179. General provisions of the outward customs processing
Article 180. Coordination of use of goods placed under the outward customs processing by customs authority
Article 181. Resolution of an authorized body on conditions of outward processing of goods
Article 182. Methods of identification of goods for processing in the derivative products
Article 183. Rate of yield of the derivative products and rate of consumption of goods for processing for per item of derivative products under the outward customs processing regime
Article 184. Validity period of the outward customs processing regime
Article 185. Revocation of a customs document of coordination of the provisions of outward processing
Article 186. Operations with goods for processing and the derivative goods. Termination of the validity of the customs regime of processing outside the customs territory
Article 187. Creation, cancellation and term of tax liabilities on export customs duties on goods placed outward customs processing regime
Article 188. Peculiarities of placement of derivative goods under the regime of free circulation
Article 189. Substitution of derivative goods with foreign goods
5. Customs regime of temporary import
Article 190. General provisions pertaining to the customs regime of temporary import
Article 191. Time terms of the customs regime of temporary import
Article 192. Operations with temporary imported goods
Article 193. Termination of the customs regime of temporary import
Article 194. Commencement, termination and terms of tax liabilities on import customs duties in regard to goods intended for placement (placed) under the customs regime of temporary import
Article 195. Peculiarities of fulfillment of tax liabilities on import customs duties and taxes in case of placing the goods under the customs regime of temporary import
Article 196. Peculiarities of placing temporary imported goods under the customs regime of free circulation
6. Customs regime of temporary export
Article 197. General provisions of custom regime of temporary exports
Article 198. Period of the customs regime of temporary export
Article 199. Operations on temporary removed goods
Article 200. Determination of the customs regime of temporary export
Article 201. Creation, cancellation and terms of tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of temporary export
Article 202. Peculiarities of placement of goods under the customs regime of temporary export
7. Warehouse customs regime
Article 203. General provisions of the warehouse customs regime
Article 204. Terms of the warehouse customs regime
Article 205. Supplement documents required for placement of goods under the warehouse customs regime
Article 206. Operations with goods placed under the warehouse customs regime
Article 207. Operations performed at a customs warehouse with goods placed under the warehouse customs regime
Article 208. Termination of the warehouse customs regime
Article 209. Origin, cancellation and terms of tax obligations on import customs duties and taxes on goods to be placed (placed) under the warehouse customs regime
8. Customs regime of re-import
Article 210. General provisions of the customs regime of re-import
Article 211. Supplemental documents to be submitted for placement of goods under the customs regime of re-import
9. Customs regime of re-export
Article 212. General provisions of the customs regime of re-export
Article 213. Supplemental documents to be submitted for placement of goods under the customs regime of re-export
Article 214. Origin, cancellation and terms of tax obligations on import customs duties and taxes on goods to be placed (placed) under the warehouse customs regime of re-export
10. Customs regime of elimination
Article 215. General provisions of the customs regime of elimination
Article 216. Operations with goods placed under the customs regime of elimination
Article 217. Creation, cancellation and terms of tax liabilities on import customs duties and taxes on goods to be placed (placed) under the customs regime of elimination
11. Customs regime of denial in favour of the state
Article 218. General provisions of the customs regime of denial in favour of the state
Article 219. Operations with goods placed under the customs regime of denial in favour of the state
Article 220. Creation, cancellation and terms of tax liabilities of import customs duties and taxes on goods to be placed (placed) under the customs regime of denial in favour of the state
12. Customs regime of free customs zone
Article 221. General provisions of the customs regime of free customs zone
Article 222. Operations with goods placed under the customs regime of free customs zone and on goods that were formed as a result of processing of goods placed under the customs regime of free customs zone
Article 223. Cancellation of the customs regime of free customs zone
Article 224. Creation, cancellation and terms of tax liabilities of export customs duties on goods to be placed (placed) under the customs regime of free customs zone
Article 225. Peculiarities of placement of goods under the customs regime of free customs zone and goods that were formed as a result of processing of goods placed under the customs regime of free customs zone
13. Custom regime of duty free trade
Article 226. General provisions of the customs regime of duty free trade
Article 227. Supplement documents required for placement of goods under customs regime of duty free trade
Article 228. Operations with goods placed under the custom regime of duty free trade
Article 229. Cancellation of the customs regime of duty free trade
Article 230. Creation, cancellation and terms of tax liabilities of export customs duties on goods to be placed (placed) under the customs regime of duty free trade
SECTION VI. CONVEYANCE OF GOODS BY CURTAIN CATEGORIES OF FOREIGN PERSONS
CHAPTER 20. CONVEYANCE OF GOODS BY CURTAIN CATEGORIES OF FOREIGN PERSONS AND CUSTOMS PRIVILEDGE FOR SUCH PERSONS
Article 231. Scope of application of the chapter
Article 232. Conveyance of goods by diplomatic representative offices of foreign states
Article 233. Conveyance of goods by head of diplomatic representatives of a foreign state and members of the diplomatic staff of the representative office
Article 234. Conveyance of goods by the administrative and technical staff of the diplomatic representative office of a foreign state
Article 235. Extension of customs privileges on the diplomatic staff, representative office and operational staff
Article 236. Conveyance of goods by consular offices of foreign states and members of their staff
Article 237. Customs privileges for representatives and members of delegations of foreign states
Article 238. Transportation of goods by diplomatic staff, consular officials, representatives and members of foreign delegations transiting in the customs territory of the Republic of Belarus
Article 239. Customs privileges accorded to international, interstate and intergovernmental organizations, representative offices of foreign states accredited thereto, as well as staff of these organizations and representative offices
CHAPTER 21. TRANSPORTATION OF FOREIGN DIPLOMATIC MAIL AND CONSULAR VALISE AND CUSTOMS PRIVILIGES FOR DIPLOMATIC AND CONSULAR COURIERS
Article 240. Transportation of diplomatic mail and consular valise over the customs border
Article 241. Customs privileges for foreign diplomatic and consular couriers
SECTION VII. CUSTOMS duties
CHAPTER 22. GENERAL PROVISIONS FOR CUSTOMS DUTIES
Article 242. Customs duties
Article 243. Commencement and termination of tax liabilities on customs duties and taxes
Article 244. Commencement, termination and time limits of tax liabilities on customs duties and taxes in case of illegal transportation of goods over the customs border
Article 245. Commencement, termination and time limits of tax liabilities on customs fees
Article 246. Peculiarities of tax liabilities on customs duties and taxes under a number of circumstances for the commencement of tax liabilities on customs duties and taxes
Article 247. Advance payments
Chapter 23. CALCULATION OF CUSTOMS DUTIES AND TAXES
Article 248. Provisions for calculation of customs duties and taxes
Article 249. Customs rate application
Article 250. Foreign currency conversion for calculation of customs duties and customs valuation
Article 251. Calculation of customs duties and taxes in case of illegal transportation of goods over the customs border
CHAPTER 24. PROVISIONS AND TERMS OF PAYMENT OF CUSTOMS DUTIES
Article 252. Payers of customs duties
Article 253. Terms of payments of customs duties
Article 254. Procedure and forms of payment of customs duties
CHAPTER 25. CHANGE OF TIME LIMITS OF DURABLE PAYMENTS
Article 255. Change of time limits of dutiable payments
Article 256. General provisions for change of time limits of dutiable payments
Article 257. Grounds for granting a deferral and (or) a payment in installments in regard to dutiable payments by the customs authorities
Article 258. Circumstances excluding granting of any deferral and (or) a payment in installments in regard to dutiable payments by the customs authorities
Article 259. Interests charged for a deferral and (or) a payment in installments in regard to dutiable payments granted by the customs authorities
CHAPTER 26. SECURING OF TAX LIABILITIES ON CUSTOMSDUTIES
Article 260. Particulars of securing of tax obligations on customs duties and taxes and other customs fees
Article 261. Amounts of security for customs duties and taxes
Article 262. Types of securities for customs duties and taxes
Article 263. Mortgaging of property
Article 264. Bank guarantee
Article 265. Terms of entering banks and nonbank financial intermediaries onto the register
Article 266. Exclusion of banks and nonbank financial intermediaries from the register
Article 267. Payments in the accounts of the customs authorities
Article 268. Bailment
Article 269. Types of securities for collection of customs duties, taxes and other customs charges
CHAPTER 27. COLLECTION OF CUSTOMS DUTIES, FINES AND INTERESTS
Article 270. General provisions stipulating compulsory collection of customs duties, fines, interests for deferral and(or) payments by installments of customs duties and taxes and other interests collected as provided by this Code
Article 271. Restrictions on collection of duties and fees (taxes) at the cost of goods under customs control
CHAPTER 28. REIMBURSEMENT AND (OR) OFFSETTING OF FUTURE CUSTOMS DUTIES AND OTHER FUNDS
Article 272. Reimbursement and (or) offsetting of excessively paid or excessively collected customs duties
Article 273. Reimbursement and (or) offsetting of paid or collected customs duties and taxes placed under the customs regimes of re-import or re-export
Article 274. Reimbursement of security amounts
SECTION VIII. CUSTOMS CONTROL
CHAPTER 29. GENERAL PROVISIONS FOR CUSTOMS CONTROL
Article 275. Customs control procedures
Article 276. Principles of customs control and risk management system
Article 277. Time limits for certain customs control procedures
Article 278. Goods under customs control
Article 279. Sampling goods under the customs control
Article 280. Conducting operations of the customs control after the goods are removed from the customs control
Article 281. Customs control during the circulation of goods imported to the customs territory
Article 282. Customs control zones
Article 283. Submission of documents and information required for the customs control
Article 284. Reporting for the purposes of customs control
Article 285. Inadmissibility of harm-doing when carrying out the customs control
CHAPTER 30. CUSTOMS CONTROL OPERATIONS AND PROCEDURE OF THEIR CONDUCTION
Article 286. Customs control operations
Article 287. Accounting of goods under the customs control
Article 288. Verification of documents and information
Article 289. Oral survey
Article 290. Obtaining statements
Article 291. Customs surveillance
Article 292. Customs inspection
Article 293. Customs examination
Article 294. Individual customs examination
Article 295. Checking the marking of goods with special marks and identification marks on them
Article 296. Customs inspection of premises and areas
Article 297. Customs check-out
Article 298. Customs research
CHAPTER 31. ADDITIONAL PROVISIONS CONCERNING CUSTOMS CONTROL
Article 299. Exemption from particular operations of customs control
Article 300. Information about persons
Article 301. Usage of technical tools in customs control operations. Usage of vessels and aircrafts in customs control
Article 302. Cargo-handling and other operations with goods, required for customs control
Article 303. Means of identifying goods, used by customs authorities
Article 304. Involvement of an expert for assistance during customs control
Article 305. Involvement of a specialist for assistance during customs control
Article 306. Using the results of customs control in proceedings concerning administrative violations, civil and criminal investigation
CHAPTER 32. DETENTION OF GOODS AND DOCUMENTS DURING CUSTOMS CONTROL
Article 307. Goods and documents subject to detention
Article 308. Storage period of the retained goods and documents for them
Article 309. Return of the retained goods and documents for them
Article 310. Activities in respect of the retained goods with expired storage period
Article 311. Disposal of funds raised as a result of sales of the detained goods with expired storage period
SECTION IX. CUSTOMS AUTHORITIES AND SUPPORT OF THEIR ACTIVITIES. POINTS OF CUSTOMS CLEARANCE, TEMPORARY STORAGE WAREHOUSES AND BONDED WAREHOUSES
CHAPTER 33. CUSTOMS AUTHORITIES AND SUPPORT OF THEIR ACTIVITIES
1. Customs authorities
Article 312. System of customs authorities
Article 313. Principal functions of customs authorities
Article 314. Flag and heraldic symbol - emblem of customs authorities
2. Rights, duties and the liability of customs authorities
Article 315. Rights of customs authorities
Article 316. Rights of customs authorities when carrying out customs control with the help of vessels and aircrafts of customs authorities
Article 317. Rights of customs authorities with regard to motor vehicles, transporting goods under customs control
Article 318. Cooperation of customs authorities with other state bodies
Article 319. Reversing or reconsidering resolutions of customs authority or its official by the superior customs authority or official
Article 320. Duties of customs authorities and their officers
3. Investigation, operational-investigative activities, and administrative procedure carried out by customs authorities
Article 321. Customs authorities as inquiry bodies
Article 322. Operational-investigative activities carried out by customs authorities
Article 323. Peculiarities of the controlled supply of goods being conveyed across the customs border
Article 324. Administrative procedure conducted by customs authorities
4. Customs officers and their legal status
Article 325. Legal status of customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus
Article 326. Guarantees of customs officers to perform their official duties properly
Article 327. Responsibility to fulfill law instructions or orders of the customs officer
5. Use of physical force, special devices and firearms by customs officers
Article 328. Terms of using physical force, special devices and firearms by customs officers
Article 329. Use of physical force by customs officers
Article 330. Special devices being used by customs officers
Article 331. Carrying, possessing and using firearms by customs officers
6. Provision for customs authorities activities
Article 332. Customs logistics
Article 333. Compulsory state insurance of life, health and property of customs officers and their family members
Article 334. Protection of information related to the customs authorities
Article 335. Organizations established by the State Customs Committee of the Republic of Belarus
Article 336. Property of customs offices and customs organizations
CHAPTER 34. INFORMATION SYSTEMS AND INFORMATION TECHNOLOGIES IN CUSTOMS SYSTEM
Article 337. Use of information systems, information technologies and their support facilities used by the customs authorities
Article 338. Customs information resources
CHAPTER 35. CUSTOMS POINTS, TEMPORARY STORAGE WAREHOUSES, BONDED WAREHOUSES
1. Customs clearance points
Article 339. General provisions pertaining to customs clearance points
Article 340. National customs clearance points
Article 341. Departmental customs clearance points
2. Temporary storage warehouses, bonded warehouses and persons using them
Article 342. General provisions pertaining to temporary storage warehouses and bonded warehouses
Article 343. Types of temporary storage warehouses and bonded warehouses
Article 344. Requirements to development, equipment and location of temporary storage warehouses and bonded warehouses
Article 345. Owners of temporary storage warehouses and bonded warehouses
Article 346. Delivery of goods to the temporary storage warehouse or bonded warehouse customs authorities
CHAPTER 36. FINAL PROVISIONS
Article 347. Transitions
Article 348. Recognition of some acts of the customs regulation and several provisions of the laws as invalid
Article 349. Code provisions implementation
Article 350. Entry of the Code into force

SECTION I
GENERAL PROVISIONS
CHAPTER 1
BASIC PROVISIONS
Article 1. Customs policy of the Republic of Belarus
1. The Republic of Belarus carries out an integrated customs policy that is a component element of the domestic and foreign policy of the Republic.
2. The objectives of the customs policy of the Republic of Belarus consist in effective use of customs control instruments, participation in implementation of trade-and-political goals aimed at protection of the Belarusian market, stimulation of national economy development, facilitating restructuring, as well as in other objectives of the economic policy of the Republic of Belarus and aims set by the President, Parliament and Government of the Republic of Belarus.
Article 2. Customs regulation and customs procedures of the Republic of Belarus
1. The customs regulation means establishment of the procedure and rules for flow of goods over the border of the Republic of Belarus (hereinafter the customs border), use of goods imported to or exported from the customs territory of the Republic of Belarus in compliance with the customs regulations or customs procedures, as well as determination of payers and individual elements of customs duties taxation, and regulation of relationships between the customs authorities and individuals who exercise the rights of ownership, use and disposal of the above-mentioned goods.
The customs regulation is carried out in compliance with the customs law.
2. The customs procedures are a system of methods and instruments providing for compliance with the customs law.
3. General direction of the customs procedures is exercised by the President of the Republic of Belarus.
The republican state run public authority in charge of direct customs regulation is the State Customs Committee of the Republic of Belarus that ensures implementation of objectives in the area of the customs procedures and uniformity of application of the customs law by the customs authorities of the Republic of Belarus.
4. The Republic of Belarus takes active part in international co-operation in the area of customs regulation with the view of harmonization and unification of the law with the provisions of the international law and common international practices.
Article 3. Customs territory and customs border of the Republic of Belarus
1. The territory of the Republic of Belarus is a single customs territory of the Republic (hereinafter the customs territory, unless otherwise set forth in the Code).
2. The boundaries of the customs territory coincide with the customs border. The customs border, in its turn, coincides with the State boundary of the Republic of Belarus.
Article 4. Customs law
The customs regulations comprise a system of regulations adopted (published) in accordance to the Constitution of the Republic of Belarus, and include:
the present Code and the laws passed in compliance therewith;
decrees of the President of the Republic of Belarus in the area of customs regulation;
resolutions of the Government of the Republic of Belarus issued on the basis and in execution of the present Code, as well as on the basis and in execution of the laws and decrees of the President of the Republic of Belarus in the area of customs regulation adopted (published) in accordance thereto;
regulations of the State Customs Committee of the Republic of Belarus made in the cases and within the limits specified in the present Code and laws, decrees of the President of the Republic of Belarus and resolutions of the Government of the Republic of Belarus adopted (published) in accordance thereto.
Article 5. Effects of the international treaties ratified by the Republic of Belarus as regards customs regulation
1. The Republic of Belarus acknowledges priority of the generally recognized principles of the international law, and ensures compliance of the customs regulations thereto.
2. Should the international treaties active at the territory of the Republic of Belarus (hereinafter the international treaties ratified by the Republic of Belarus) establish rules different from the rules of the present Code, or any other customs regulations, then the rules established by the international treaties shall be applied, unless otherwise specified by the international law active at the territory of the Republic of Belarus.
3. The standards in the area of customs regulations specified in the international treaties ratified by the Republic of Belarus, but not yet effective may be temporarily applied by the Republic of Belarus in the order established by the international treaties law of the Republic of Belarus.
Article 6. Procedure of determination of periods specified in the present Code
1. The start and end dates of the periods specified in the present Code, or the date of occurrence of an event shall be determined in compliance with the present Code.
2. Should a period be reckoned in business days, irrespective of working hours of a customs authority carrying out customs operations, business days shall mean those days, as established by the legislation, that are not weekends, official holidays and red-letter days defined and announced by the President of the Republic of Belarus to be non-working days.
3. Should the present Code specify no certain procedures on determination of periods, then the start and end dates of such periods shall be defined in accordance to the procedures specified by the Civil Code of the Republic of Belarus.
Article 7. Treatment of information received by the customs authorities
1. Any and all information, received by the customs authorities in compliance with the legislation may be used by such authorities exclusively for the purposes of customs procedures, including but not limited to suppression of wrong-doings.
2. Pursuant to the legislation, the customs authorities and other state agencies, officials, and individuals entitled to access the information mentioned in clause 1 hereof, are not entitled to disclose, trade on or pass to third parties, including state agencies, the information constituting state secrets, commercial, banking, tax or any other secrecies protected by law, as well as any confidential information, except for the cases as specified in the present Code, other acts and(or) decrees of the President of the Republic of Belarus.
3. The customs authorities shall submit information kept by them to the state agencies, provided such information is necessary for the above-mentioned authorities to achieve the objectives put on them in accordance to the acts and(or) decrees of the President of the Republic of Belarus, subject to compliance with the requirements of the law in the area of protection of the state secrets, commercial, banking, tax and other secrecies protected by law, and any confidential information, in the order established by the Government of the Republic of Belarus, unless otherwise specified by the acts and(or) decrees of the President of the Republic of Belarus.
Article 8. Key terms used in the Code
1. For the purposes of the present Code the terms below shall have the following meanings:
1.1. an emergency means a technical, technological or any other accident having adverse effect, happening to a vehicle and(or) other goods under control of the customs services and resulting in unforeseen quantitative and(or) qualitative changes, provided such accidents are not attributed to intentional acts of an owner and(or) individual who actually possessed such goods as of the moment of a change, except for natural variations arising in the process of normal shipment, storage and use (operation), as well as except for unforeseen situations (force majeures);
1.2. importation of goods means commitment of activities as a result of which goods arrive at the customs territory by any means;
1.3. exportation of goods means commencement of activities as a result of which goods departure from the customs territory by any means;
1.4. customs applicant means an individual who in its own name fills in a customs declaration with the information on goods necessary for putting such goods under a customs regime, or for other purposes specified by the acts and(or) decrees of the President of the Republic of Belarus, or on behalf of which such information is filed by a customs agent (representative);
1.5. interested parties mean persons whose interests in goods are directly and severely affected by any resolutions, acts (omissions) of the custom authorities;
1.6. area of operations of a customs authority means an area assigned to a customs where this customs carries out customs clearance and control;
1.7. foreign goods means goods declared foreign goods in accordance to the present Code and(or) decrees of the President of the Republic of Belarus, as well as goods manufactured outside the Republic;
1.8. commercial documents mean invoices, shipping and packing lists, and other documents that are used in compliance with the international treaties ratified by the Republic of Belarus, legislation, or usual business practices in the process of foreign trade and other activities, and that by acts of law, agreement between the parties or normal business practices are used for confirmation of operations related to flow of goods over the customs border, unless the Code stipulates otherwise;
1.9. infringing goods mean goods related to intellectual property (copyright and allied rights, industrial property rights), provided flow of such goods over the customs border or any activities on such goods under customs control result in infringement of rights of a possessor, protected by law;
1.10. persons mean any physical body or legal entity, as well as an establishment not viewed as a legal entity, unless the Code stipulates otherwise;
1.11. persons actually possessing goods mean persons exercising physical possession of goods, that is holding back and insuring safety thereof, including possession under ownership rights, under a shipping contract or under any other right stipulated by the legislation or a contract;
1.12. international mailing means sending and mailing correspondence being objects of postal traffic between states;
1.13. taxes mean value added tax and excise duties, collected by the customs authorities for importing goods to the customs territory;
1.14. unauthorized flow of goods over the customs border means flow of goods over the customs border, with the documents being suppressed from the customs supervision authorities, or under forged documents and means of identification, as well as attempt to perform the above-mentioned acts;
1.15. non-residents of the Republic of Belarus mean individuals not specified by sub-clause 1.26 hereof;
1.16. domestic goods mean goods exported from the customs territory, but, pursuant to the present Code and(or) decrees of the President of the Republic of Belarus, retaining the status of domestic goods, as well as goods at the customs territory:
goods manufactured at the territory of the Republic of Belarus and having never been exported outside thereof;
exported goods that were assigned the status of domestic goods in accordance to the present Code and(or) decrees of the President of the Republic of Belarus;
imported goods, except for transshipment, that, pursuant to the Code and(or) decrees of the President of the Republic of Belarus, are not subject to customs clearance;
goods manufactured at the territory of the Republic of Belarus, but not specified in paragraphs two-four hereof;
1.17. shipper means a person engaged in international and intrarepublican transportation of goods, luggage and(or) passengers;
1.18. flow of goods over the customs border means importation of goods to of exportation from the customs territory;
1.19. placement of goods under a the customs regime or customs procedures means issuance by a customs authority of a permit or license, on the basis of which a person shall have the right to use and(or) dispose of goods in compliance with a customs regime or customs procedure;
1.20. possessor of a right means a person possessing intellectual property rights under law or a contract;
1.21. submission of goods to customs clearance means performance of activities on submission of goods to a customs authority as well as filing customs and other documentation required for the goods to be placed under a customs regime or a customs procedure, and acquisition of a permit for departure of goods from the customs territory;
1.22. supplies mean goods specified in shippers documentation and kept aboard sea vessels, inland ships, river-sea vessels, small size vessels, aerostatic crafts (hereinafter the water carriers), as well as goods on board of aircrafts and railway transport considered international vehicles, goods meant for passengers, water and aircraft crew members, or for train crew members;
1.23. point of entry means a customs clearance point determined by the President of the Republic of Belarus or by the Government under an order of the President where customs operations connected to arrival of goods at the customs territory are carried out;
1.24. point of exit means a customs clearance point determined by the President of the Republic of Belarus or by the Government under an order of the President where customs operations connected to departure of goods from the customs territory are carried out;
1.25. customs clearance point means an official permanent location of customs officers and organizational units meant for conduct of customs control and customs clearance;
1.26. residents of the Republic of Belarus mean legal entities and establishments not viewed as legal entities, residing at the territory of the Republic of Belarus and established in compliance with the legislation, as well as their representative offices and diplomatic representations, consular establishments and other official representations of the Republic of Belarus outside the Republic of Belarus, as well as physical bodies having permanent place of residence at the territory of the Republic of Belarus, including without limitation citizens of the Republic who temporarily live outside thereof;
1.27. free customs zone means a territory within a free economic zone determined in compliance with the legislation, where residents of a free economic zone have the right to stow foreign goods placed under a customs regime of a free economic zone, as well as domestic goods;
1.28. customs declaration means a customs document containing data required for the goods to be placed under a customs regime, or information necessary for other purposes specified by the regulations;
1.29. customs procedure means the system of regulations for the customs purposes determining a special order of shipment, storage and other uses of goods imported to or exported from the customs territory without filing a customs declaration or placing them under a the customs regime;
1.30. customs clearance means conduct by the customs authorities of customs operations related to placement of goods under a customs regime or customs procedure, and to discharge of a customs procedure, as well as operations related to issue of a permit for exportation of goods from the customs territory;
1.31. customs documents mean documents executed for exclusive customs purposes;
1.32. customs operations mean separate activities performed by individuals or the customs authorities in accordance to the customs law and related to flow of goods over the customs border, customs clearance and customs control;
1.33. customs authorities mean the State Customs Committee of the Republic of Belarus and customs offices subordinate thereto;
1.34. customs duties mean taxes, levies (charges) collected by the customs authorities to the state budget;
1.35. customs control means a system of measures conducted by the customs authorities for the purpose of compliance with the customs regulations;
1.36. customs regime means a complex of regulations for the customs purposes determining requirements, terms and limits of rights on possession, use and disposal of goods at the customs territory or outside thereof;
1.37. goods mean any movable property and movable effects equivalent thereto in compliance with the regulations;
1.38. goods for personal use mean goods designated for satisfaction of personal, domestic and other needs of physical bodies, that are not associated with entrepreneurial activities and transported over the customs border in accompanied or unaccompanied baggage, by means of international mailing or otherwise;
1.39. transit goods mean goods shipped through the customs territory, including goods transported by means of pipeline transport and transmission facilities, provided transportation of such goods originate and is to be accomplished outside the customs territory;
1.40. goods received as a result of goods processing mean derivatives and other goods inevitably originating from goods reprocessing;
1.41. shipping (traffic) documents mean consignments, bills of lading and other documents confirming the fact of acceptance of goods to international or intrarepublican transportation and accompanying such goods in the process of shipment;
1.42. transport facilities mean a class of goods comprising any water vessels and aircrafts, automobile vehicles, trailers, semi-trailers, railway means of transportation or containers, with technical passports or forms, spare parts, accessories and equipment, greases and liquid fluids in oil volumes and required by the design thereof, provided they are transported together with the above-stated transport facilities;
1.43. transport facilities for international shipment mean carrier vehicles arriving at or departing from the customs territory with the view of commencement and(or) accomplishment of international shipment of cargo, baggage and(or) passengers, together with the special equipment thereon designated for handling, processing and protection of goods, logistics and outfit units, as well as spare parts and equipment necessary for repair, maintenance support and operation of transport facilities along the route;
1.44. loss of goods means non-availability of goods from the persons that are to physically possess such goods when they arrive at or depart from the customs territory, or in the process of use of goods in compliance with a customs regime or customs procedure, as a result of destruction, stealing, unauthorized use thereof as well as a result of natural wastage of goods under the normal transportation and storage conditions.
2. Any other terms used in the present Code shall have the meaning specified by the tax, civil and other laws of the Republic of Belarus.
CHAPTER 2
INFORMING AND CONSULTING
Article 9. Informing on the customs regulation issues and other issues, coming under the jurisdiction of a customs authority
1. Informing on the customs regulation issues and other issues, coming under the jurisdiction of a customs authority, shall be performed by publishing customs regulations printed matters in the manner prescribed by the laws, as well as by means of conveying information to the public by television and radio, by means of other ways of information distribution.
2. Informing on the customs regulation issues and other issues, coming under the jurisdiction of a customs authority, shall also be performed using oral explanations and notices, information stands, panels, booklets and other printed materials, as well as video-, audio- and other facilities, applied for information dissemination, including but not limited to public and free acquaintance in the following places:
2.1. at the state border checkpoints of the Republic of Belarus;
2.2. at airports, maritime terminals, at railway and automobile stations;
2.3. on automobile transport and railway vehicles, on boards of water carriers and aircrafts, carrying out international passenger transportation;
2.4. in customs control zones and other places, determined by the customs authorities.
3. The State Customs Committee of the Republic of Belarus shall provide informing on the draft customs regulations through mass media, exclusive of those drafts, which contain information, constituting state secrets and other data, protected by law, as well as drafts the prior notification of which will hinder execution of the customs control and contribute to its effectiveness decrease.
Article 10. Consulting rendered by the customs authorities on the issues of the customs regulation and other issues, coming under the jurisdiction of a customs authority
1. A customs authority provides the interested persons with consultations on the issues of the customs regulation and other issues, coming under the jurisdiction of the customs authorities. The chief of a customs authority (its deputy) shall determine the officials of a customs authority, empowered to perform consultations, as well as the time of consultations conduction and the terms of their registration.
2. Consultation rendered by the customs authorities shall be performed orally and in writing free of charge. A customs authority shall present the information in writing in the shortest time possible under a written request of an interested person, but not later than one month from the date of receipt of such a request.
3. When consulting, the customs authorities officials shall not check, on behalf of a customs authority, customs declarations and other documents, subject to introduction to the customs authorities for customs clearance and control, as well as do not draw up such customs declarations and other documents.
Consultations related to filling in the documents, set forth in part one of the present clause shall be performed in oral without checking the information, provided by an interested person.
4. When consulting, an official of a customs authority has the right:
4.1. to conduct consultations on the issues, not coming under the jurisdiction of the customs authorities;
4.2. to introduce changes and supplements in documents filed by interested persons;
4.3. to affix executive signatures on the documents of interested persons, to give instructions to the customs authorities or to otherwise influence the succeeding decisions of a customs authority or activities of its official when performing the functions, entrusted on the customs authorities;
4.4. to disclose confidential information in compliance with the legislation.
5. Information, presented by the interested persons when conducting the consultations, shall not be deemed the basis for making decisions or acts (omissions) by a customs authority or its official in performing the customs activities related to goods.
Article 11. Responsibility for inadequate information
1. The customs authorities and their officials shall bear responsibility in accordance to the legislation for inadequate information, presented by persons in compliance with the provisions of the present chapter.
2. The customs authorities shall not bear responsibility for losses, occurring due to corruptions in the text of regulations, published with violation of the established order, as well as for the losses occurring due to unqualified consultations, conducted by officials of the customs authorities, which are not empowered to carry out consultations on the customs regulation issues, coming under the jurisdiction of the customs authorities.
CHAPTER 3
CUSTOMS STATISTICS
Article 12. Customs statistics on international activities of the Republic of Belarus
1. For the purpose of assessment of the condition, epigenetics and development trends of the international trade of the Republic of Belarus, its balance of trade and payments and the economy in general, as well as for the purpose of monitoring receipt of customs payments to the state budget and exchange control, the customs authorities shall collect and process information on flow of goods over the customs border and file customs statistics on external trade to the President, National Assembly (House of Representatives and Council of the Republic), the Government of the Republic of Belarus, and other state authorities, as stipulated by the legislation.
The State Customs Committee of the Republic of Belarus shall submit customs statistics on external trade of the Republic of Belarus to the international organizations in compliance with the legislation and the international treaties ratified by the Republic of Belarus.
Customs statistics on external trade of the Republic of Belarus that contains no state secrets, commercial, bank, tax or any other secrecy protected by law, or any other confidential information may be disclosed to persons interested in acquisition of customs statistics on external trade of the Republic of Belarus, herewith such interested persons are obliged to reimburse the customs authorities for expenses related to disclosure of such data.
The amount of expenses specified in part three of the present clauses shall not exceed economically feasible costs related to disclosure of customs statistics on external trade of the Republic of Belarus.
The order of disclosure of customs statistics on external trade of the Republic of Belarus to persons mentioned in part three of the present clause shall be determined by the State Customs Committee of the Republic of Belarus, unless the acts and (or) decrees approved by the President of the Republic of Belarus stipulate otherwise.
The State Customs Committee of the Republic of Belarus shall publish customs statistics on external trade of the Republic of Belarus in the periodic printed matter of the State Customs Committee of the Republic of Belarus.
2. Customs statistics of external trade of the Republic of Belarus shall be maintained in accordance with the methodology providing for comparability of data on mutual trade between the Republic of Belarus and its foreign trade partners.
Article 13. Specific customs statistics
1. With the view of fulfilling the duties entrusted, the customs authorities maintain specific customs statistics in the order determined by the State Customs Committee of the Republic of Belarus.
2. Specific customs statistics reflect operating rate of the customs authorities. Specific customs statistics shall be used by the customs authorities for customs purposes only.
Article 14. Documents and information used for statistical purposes
1. Documents and information submitted by individuals in compliance with the provisions of the present Code, other acts and (or) decrees of the President of the Republic of Belarus shall be used for statistical purposes.
2. The information used for statistical purposes shall be covered by the provisions of clause 7 of the present Code.
CHAPTER 4
COUNTRY OF ORIGIN. COMMODITY NOMENCLATURE OF FOREIGN TRADE ACTIVITIES
1. Country of origin*
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*Chapters of the present Code are divided into paragraphs structural elements of the present Code, used for the purpose of joining chapter articles by their subject scope.
Article 15. Scope of the present chapter
Provisions of the present chapter on the rules of country of origin determination are applied in all cases, when application of customs-tariff and non-tariff alignment measures, specified in compliance with the legislation on foreign economic activity, depends on the country of origin.
Article 16. Country of origin determination
1. The country of origin shall be considered to be the country, where the goods were produced or sufficiently processed in compliance with the criteria, specified by article 18 of the present Code, or the country, which is specified considering the provisions of article 19 of the present Code. Herewith, the country of origin may be regarded as a group of countries or customs unions, or a region or a part of a country, in case there is a necessity in its extraction for the purposes of the country of origin determination.
2. The customs authorities shall make a preliminary decision on the country of origin under the customs applicant or other interested persons request in compliance with paragraph 3 of the present chapter.
Article 17. Goods, entirely produced in the given country
The goods, entirely produced in the given country are considered as follows:
mineral resources, recovered from mineral wealth of the country, within its territorial waters or on its sea ground;
phytogenous production, cultivated or gathered in the given country;
animals, born and bred in the given country;
goods manufactured in the country of animals bred;
goods, derived as a result of hunting and fishery in the country;
goods of marine fishery and other offshore field products, delivered by ships of the country or by ships, rented (freighted) by it;
goods, received on board of reprocessing ship of the country or a ship, rented (freighted) by it, except for goods, specified in paragraph seven of the present article
goods, received from the sea ground or marine mineral wealth outside the bounds of the territorial sea of the country, provided that the given country has exclusive rights for development of this sea ground or marine mineral wealth;
wastes and scrap (secondary raw materials), received as a result of production or other operations on processing in the given country, as well as previously used goods, gathered in the country and applicable for processing into raw materials;
high-tech goods, obtained on space objects, located in the space environment, in case the country is the state of registry of the appropriate space object;
goods, produced in the country exclusively from the goods, specified in paragraphs two-eleven of the present article.

Article 18. Parameters of sufficient processing
1. In case two or more countries are engaged in production of goods, the country of origin shall be deemed the country, where the last operations on processing and producing of goods were performed, herewith such operations are subject to compliance with the criteria of sufficient processing, as specified by in the present article.
2. In case, as regards certain types of goods or a country, no peculiarities on determination of country of origin of goods imported to the customs territory are specified, pursuant to clause 3 of the present article the criterion of sufficiency of processing shall be applied: change in the classification codes of goods in the Commodity nomenclature of foreign trade activities of foreign economic activities at the level of the first four characters resulted from operations on reprocessing of manufacturing of goods.
3. The following criteria of sufficient reprocessing for determination of the country of origin shall also be applied in the order approved by the President of the Republic of Belarus, unless the President of the Republic of Belarus establishes otherwise:
3.1. fulfillment of certain conditions, manufacturing and processing operations, sufficient for goods to be deemed produced in the country where such operations took place;
3.2. changes in price of goods when the interest rate of materials used or the value added tax amount up a fixed share in the price of the final product (rule of ad valorem share).
4. Notwithstanding the provisions of clauses 2 and 3 of the present article, the following cases shall not meet the criteria of sufficient processing:
4.1. operations on protection of goods during storage and transportation;
4.2. operations on preparation of goods for sale and transportation (parceling, dispatching, gradation, repacking);
4.3. operations resulting in no significant changes of goods, in accordance to the list approved by the President of the Republic of Belarus, unless the President of the Republic of Belarus determines otherwise;
4.4. mixing of goods produced in different countries, provided the characteristics of the finished product do not differ from the characteristics of goods being mixed;
4.5. slaughter;
4.6. combination of two or more operations specified in sub-clauses 4.14.5 of the present clause.
Article 19. Peculiarities of determination of the country of origin
1. For the purpose of providing tariff preferences for certain types of goods imported from the countries to which the Republic of Belarus gives preferences, the President of the Republic of Belarus or the Government under an order of the President shall determine the terms of use of rules for direct procurement and shipment when determining the country of origin of such goods.
2. Non-assembled goods delivered in several parcels due to impossibility of shipment in one parcel because of operating or transportation conditions, as well as goods delivered in several parcels due to a mistake may be declared as a single unit when the country of origin is to be determined.
3. The provisions of clause 2 of the present article shall be applied in the following terms:
3.1. a preliminary notification of a customs authority on non-assembled goods delivered in several parcels, specifying the reasons for such a delivery and classification codes of goods in accordance with the Commodity nomenclature of foreign trade activities , price and country of origin of goods in each parcel, or documentary evidence of erroneousness of parceling of goods;
3.2. delivery of all parcels from one country of origin by one supplier;
3.3. filing of declaration of all parcels of goods to one customs authority;
3.4. importation of all parcels to the customs territory within the term not exceeding one year as from the date of acceptance of a customs declaration by a customs authority, or elapse of the term of submission of such a declaration as regards the first part of goods. The above mentioned term may be extended by a customs authority under a motivated request on the part of a customs for a period necessary for importation of all parcels of given goods.
4. Accessories, spare pats and tools meant for use jointly with machines, equipment, devices and vehicles shall be deemed manufactured in the same country as machines, equipment, devices and vehicles, provided such accessories, spare pats and tools are imported and used jointly with the above mentioned machines, equipment, devices and vehicles to the amount and furnishing that they are usually supplied with such devices.
5. Packaging in which goods are imported to the customs territory shall be deemed manufactured in the same country where goods were produced, except for the cases when, in accordance to the Commodity nomenclature of foreign trade activities , packaging shall be subject to declaration separately from goods. In this case the country of origin of packaging shall be determined separately from the country of origin of goods.
Article 20. Verification of the country of origin
1. As verification of the country of origin, a customs authority shall have the right to demand documents confirming origin of goods in cases stipulated in clause 1 article 23 of the present Code.
2. Documents confirming origin of goods shall include a declaration of origin of goods, and, if approved by the President, Government of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus, a certificate on origin of goods.
Article 21. Declaration of origin of goods
1. The document confirming the country of origin of goods in compliance with the present Code shall be a declaration of origin of goods, provided such a declaration contains information allowing for determination of the country of origin of goods. Any commercial and other documents related to goods and containing a statement on origin of goods, made by the manufacturer, seller or shipper as regards exportation of goods, may act as such a declaration.
2. Should information contained in a declaration of origin of goods be based on criteria different from those applied in the Republic of Belarus (clauses 17 and 18 of the present Code), the country of origin of goods shall be determined in accordance to the criteria applied in the Republic of Belarus.
Article 22. Certificate on origin of goods
1. The document confirming the country of origin of goods shall be a certificate on origin of goods issued by an authorized body or establishment of other state or a country of exportation, provided such certificates are issued on the basis of information received from the country of origin.
Should information contained in a certificate on origin of goods be based on criteria different from those applied in the Republic of Belarus (clauses 17 and 18 of the present Code), the country of origin of goods shall be determined in accordance to the criteria applied in the Republic of Belarus.
2. When goods are exported from the customs territory, a certificate on origin of goods shall be issued by agencies or bodies authorized by the President or Government of the Republic of Belarus, provided such a certificate is required under contractual provisions, under the state rules for importation of goods, or provided availability of such a certificate is stipulated by the international treaties ratified by the Republic of Belarus.
Authorized bodies and agencies issuing a certificate on origin of goods shall keep a copy of such a certificate and other documents, on the basis of which origin of goods was verified, for a period of three years as from the moment of issuance.
3. A certificate on origin of goods shall be subject to filing simultaneously with a customs declaration and other documents, when goods imported to the customs territory are submitted for customs clearance. Should a certificate be lost, a notarized duplicate shall be accepted.
4. Should a certificate on origin of goods be improperly executed (erasures, blots or unduly executed amendments, default of signatures or seal affixed, information contained in a certificate makes it impossible to verify its connection to goods declared, the data on a country of origin specified in a certificate is rather ambiguous, or the criteria on the basis of which a conclusion on the country of origin of goods is made are vague, provided specification of such criteria is mandatory under the legislation and (or) international treaties ratified by the Republic of Belarus), or should a certificate be deemed to contain invalid data, a customs authority shall have the right to request additional documents and ascertaining information from competent state authorities or agencies that issued a certificate on the country of origin of goods.
5. For the purpose of random inspections, a customs authority shall also have the right to request additional documents and ascertaining information from competent state authorities or agencies that issued a certificate on the country of origin of goods. Such an inspection shall not be deemed a hindrance to placement of goods under a customs regime on the basis of information on the country of origin submitted in the process of customs clearance.
Article 23. Submission of documents verifying the country of origin of goods
1. In the process of importation of goods to the customs territory, a document verifying the country of origin of goods shall be filed in case the Republic of Belarus grants to such country of origin tariff preferences in compliance with the international treaties ratified by the Republic of Belarus, acts and (or) decrees of the President of the Republic of Belarus. In this case a document verifying the country of origin of goods shall be submitted to a customs authority simultaneously with a customs declaration. Herewith tariff preferences may be conditioned by necessity of filing a certificate on origin of goods in the form stipulated by the legislation and (or) international treaties ratified by the Republic of Belarus.
In other cases the customs authorities shall have the right to request a document verifying the country of origin of goods, only provided they discover that the information on the country of origin influential on application of customs duties and charges rates as well as on tax rates and (or) restrictions and prohibitions of importation of goods to and exportation from the Republic of Belarus specified by the legislation and (or) international treaties ratified by the Republic of Belarus is unreliable.
2. A document verifying the country of origin of goods shall not be subject to mandatory submission in the following cases:
2.1. if transit goods are submitted to customs clearance with the view of placement under the customs transit procedure, or if goods are submitted to customs clearance with the view of placement under the regime of temporary export without fulfillment of tax obligations on payment of customs import duties and charges, except for the cases when a customs authority discovers that, pursuant to the legislation and (or) international treaties ratified by the Republic of Belarus, goods of a certain country of origin are prohibited for importation to or transit transportation through the territory of the Republic of Belarus;
2.2. if the overall customs value of goods transported over the customs border and shipped at the same time by the same means from the same forwarder to the same consignee amounts to not more than 100 basic values, unless clause 1 of the present article stipulates otherwise;
2.3. if goods transported over the customs border are goods for personal use;
2.4. in other cases stipulated by the legislation and (or) international treaties ratified by the Republic of Belarus.
Article 24. Supplementary conditions of placement of goods under a customs regime when determining the country of origin
1. In case of unavailability of documents verifying the country of origin of goods, provided such documents are mandatory for granting tariff preferences (Article 23 of the present Code), customs duties at the rates applied to goods manufactured in a foreign state (group of foreign states), with which the Republic of Belarus has mutual treaty obligations on not less preferential treatment as treatment of other countries (group of countries) (hereinafter preferential treatment), except for the case specified in sub-clause 2.1 of clause 2 hereof.
2. In other cases of unavailability of documents verifying the country of origin of goods, or in cases of discovering that documents are unduly executed and (or) contain unreliable data, prior to submission of documents verifying the country of origin of goods, or ascertaining information:
2.1. customs duties are be paid at the rates applied to goods manufactured in a foreign state (group of foreign states), with which the Republic of Belarus has no mutual treaty obligations on preferential treatment, provided a customs authority discovers the fact that the country of origin of goods in a foreign state (a group of foreign states), with which the Republic of Belarus has no mutual treaty obligations on preferential treatment, or fulfillment of tax obligations on payment of customs duties at the given rates are guaranteed;
2.2. goods are placed under a customs regime, provided a customs applicant submits documents verifying adherence to the limitations set, or guarantees payment of antidumping or countervailing duties, in case a customs authority discovers that the country of origin of goods is a state the goods of which, pursuant to the foreign trade activity and (or) international treaties ratified by the Republic of Belarus, are limited to transportation;
2.3.goods shall not be placed under a customs regime, in case a customs authority discovers that the country of origin of goods may be a state the goods of which, pursuant to the legislation and (or) international treaties ratified by the Republic of Belarus, are prohibited for importation to the Republic of Belarus.
3. The goods specified in clause 1 and sub-clause 2.1 of the present article shall be subject to the tariff preferences regime or preferential treatment, provided the country of origin of such goods is verified within a year as from acceptance by a customs authority of a customs declaration. In this case, customs import charges shall be subject to repayment and (or) offsetting to pending payments in the order stipulated in article 272 of the present Code.
2. Commodity nomenclature of foreign trade activities
Article 25. Commodity nomenclature of foreign trade activities
1. The Commodity nomenclature of foreign trade activities shall be approved by the Government of the Republic of Belarus on the basis of the internationally accepted commodity description and coding system.
2. The Commodity nomenclature of foreign trade activities shall be applied for implementation of measures on customs tariff and non-tariff regulation of foreign trade and other foreign economic activities, and maintaining customs statistics on foreign trade activities of the Republic of Belarus.
Article 26. Administration of the Commodity nomenclature of foreign trade activities
The State Customs Committee of the Republic of Belarus shall administer the Commodity nomenclature of foreign trade activities and for this purpose:
represents the Republic of Belarus in international organizations as related to development, modification, amendments, interpretation and application of the internationally accepted principles of the Commodity nomenclature of foreign trade activities ;
traces any changes in and amendments to the internationally accepted principles of the Commodity nomenclature of foreign trade activities , international comments and resolutions on interpretation thereof;
makes proposals on bringing the Commodity nomenclature of foreign trade activities to conformity with the internationally accepted principles to the Government of the Republic of Belarus;
assists in preparation of proposals together with interested state agencies on development, changes and amendments to the Commodity nomenclature of foreign trade activities ;
provides for publishing the Commodity nomenclature of foreign trade activities , internationally accepted notes and interpretations of the internationally accepted principles of the Commodity nomenclature of foreign trade activities ;
develops, ratifies and assists in publishing of binding resolutions on classification of certain goods;
performs other duties required for administration of the Commodity nomenclature of foreign trade activities .
Article 27. Classification of goods
1. In the process of customs declaration goods shall be subject to classification, i.e. they are assigned a classification code (classification codes) in accordance to the Commodity nomenclature of foreign trade activities .
2. Enumeration of goods that are classified under a resolution of customs authority as well as the order of taking a resolution on classification of goods shall be determined by the Government of the Republic of Belarus.
3. Under a request of a customs applicant the customs authorities shall make a preliminary resolution on classification of goods in accordance to paragraph 3 of the present chapter.
4. Should in the process of documents and information examination any violations of the goods classification rules be revealed, a customs authority shall have the right to independently classify goods.
5. The State Customs Committee of the Republic of Belarus shall ratify legal acts and interpretation of the Commodity nomenclature of foreign trade activities and provides for their publication in periodic printed matters of the State Customs Committee of the Republic of Belarus.
6. Resolutions of the customs authorities on classification of goods shall be binding. A customs applicant shall have the right to lodge a complaint on such resolutions in compliance with chapter 5 of the Code.
3. Preliminary Decision
Article 28. Preliminary decision-making
1. On demand of a person concerned, the State Customs Committee of the Republic of Belarus or other designated customs bodies shall make a preliminary decision on goods classification according to the Commodity nomenclature of foreign trade activities concerning certain goods and also on the goods origin according to the certain country (on a country of origin of goods) in compliance with the procedure established by the present paragraph.
2. The form of the preliminary decision shall be defined by the State Customs Committee of the Republic of Belarus.
3. The preliminary decision is made within ninety calendar days after the date of reception of inquiry by a customs body and submission of the information and documents necessary for taking a preliminary decision.
4. In case if additional information and documents are demanded from the person concerned or in order to make a preliminary decision a customs body should receive additional information and documents for confirmation of the data submitted by a person concerned from state bodies of customs control or other organizations, the validity of the term specified in clause 3 of the present article suspends and renews on the date of the reception of the last document containing the required data.
5. A preliminary decision is taken concerning a separate product name including certain marking, model, code number, modification before the submission of such goods for a customs clearance.
A preliminary decision shall be valid only concerning the goods which data are specified in the preliminary decision.
6. A preliminary decision can be used by a person concerned during the procedure of a customs clearance of the goods imported according to different contracts, during the validity term of such preliminary decision.
If several parcels being under a preliminary decision are subjected to the procedure of a customs clearance it is legal to use copies of such preliminary decision.
7. Preliminary decision-making shall be charged according to the rates of customs duties on preliminary decisions.
Article 29. Inquiry for a preliminary decision-making
1. A person interested in receiving a preliminary decision shall apply to the corresponding customs body with a written inquiry for a preliminary decision. The specified inquiry should contain the following data:
1.1. last name, first name, fathers name or the name of the applying person, his residence or location, for physical persons - number, series of passport, by whom and when the passport was issued, payers clearance number (if any), numbers of current (settlement) accounts with the indication of banks and (or) non-banking credit and financial organizations where these accounts are opened (if any);
1.2. a full name of goods, data on its manufacturer, name of a country of origin of goods, its basic characteristics, description of packaging (type, weight and sizes) and other characteristics which allow unequivocally classify the goods according to a certain ten-character sub-position of the Commodity nomenclature of foreign trade activities and (or) to define the country of origin of goods.
2. An inquiry for a preliminary decision should be signed by the person submitting such inquiry, or his/her representative authorized according to the legislation or constituent documents.
3. Photos, figures, drawings, certificates of examinations, tests and samples, certificates on origin of goods, certificates of quality, commercial, technical and other documents containing data necessary for taking a preliminary decision on the goods are to be attached to the inquiry for a preliminary decision depending on the goods type.
Samples of goods are returned to the person concerned after the consideration of such inquiry.
Simultaneously with the inquiry for a preliminary decision, a payment document confirming the payment of the custom charges for taking a preliminary decision by a customs body is to be submitted.
4. If the data attached by a person concerned to the inquiry for a preliminary decision are insufficient for taking a preliminary decision, the customs body within thirty calendar days after the date of the reception of such inquiry shall notify the person concerned on the necessity to submit additional information and documents.
5. The inquiry for a preliminary decision can be denied in case of:
5.1. absence in the inquiry of the data specified in clause 1 of the present article;
5.2. non-submission by the person concerned of the required additional information and documents;
5.3. if information and documents including additional information and documents submitted by the person concerned are not sufficient for taking a preliminary decision.
6. The denial of the inquiry for a preliminary decision shall not interfere with a duplicative application of the person concerned with an inquiry for a preliminary decision on condition of elimination of the reasons which formed the basis for denial of the specified inquiry.
Article 30. Legal value and validity of preliminary decision
A preliminary decision shall be obligatory for all customs bodies. A preliminary decision is valid within three years as from the date of its acceptance if it is not changed or is not withdrawn or its validity is not stopped in conformity with article 31 of the Code.
Article 31. Cancellation, change or revocation of a preliminary decision
1. In the cases established by the present article, a customs body can make a decision on cancellation, change or withdrawal of the taken preliminary decision, and the State Customs Committee of the Republic of Belarus shall have the right to make a decision on cancellation, change or withdrawal of the preliminary decision taken by other customs body.
The decision on cancellation, change or revocation of a preliminary decision is directed to the person who got the preliminary decision in a written form no later than within one business day following the day of the decision-making on cancellation, change or withdrawal of the preliminary decision.
2. A resolution on cancellation of a preliminary decision is taken if the preliminary decision is taken on the basis of false documents or documents containing unreliable information submitted by the person concerned. A resolution on cancellation of the preliminary decision inures on the date of the acceptance of the preliminary decision.
3. Change of a preliminary decision is made in case of change of the legislation concerning the preliminary decision and also in case of revealed errors revealing made during taking a preliminary decision.
Change of a preliminary decision inures within the term specified in the resolution on change of a preliminary decision.
4. The approved preliminary decision can be withdrawn in case of:
4.1. changes of the Commodity nomenclature of foreign trade activities, acceptance of classification resolutions by the World customs organization which are obligatory for application in the Republic of Belarus;
4.2. if acts of the legislation or international treaties signed by the Republic of Belarus concerning issues of definition of the country of origin of goods establish other requirements and conditions of definition of the country of origin of goods.
5. A resolution on a withdrawal of a preliminary decision should be taken no later than after three business days after the publication of the acts specified in clause 4 of the present article and it inures simultaneously with them.
CHAPTER 5
APPEAL AGAINST DECISIONS OF CUSTOMS BODIES, ACTIVITY (INACTIVITY) OF CUSTOMS BODIES AND THEIR OFFICIALS
Article 32. The right to appeal
1. Any person shall have the right to appeal against decisions of customs bodies, activity (inactivity) of customs bodies or their officials, if he/she assumes that the appealed decisions, activity (inactivity) contradict to the legislation and breach their rights or legitimate interests or illegally assign duties on them.
2. The right stipulated by clause 1 of the present article can be executed within the terms established by the present Code, other laws and (or) acts of the President of the Republic of Belarus.
Article 33. Procedure of appeal
1. Decisions of customs bodies, activity (inactivity) of customs bodies or their officials can be appealed against in the customs authority and (or) in court.
Submission of the complaint about the decision of a customs body, activity (inactivity) of a customs body or its official to the customs authority does not exclude the right to submit the complaint to the court.
2. Decisions of customs bodies, activity (inactivity) of customs bodies or their officials can be appealed against in a customs body according to a general procedure established by articles 34-42 of the present Code and in the case established by article 43 according to a simplified procedure stipulated by the article.
The procedure of submission, consideration and sanction of complaints about the decisions of customs bodies, activity (inactivity) of customs bodies or their officials established by the present chapter is applied in case of an appeal against the decisions of customs bodies, activity (inactivity) of customs bodies or their officials, save for the appeal against the decisions and activity of officials of the customs bodies connected with imposing of official penalties which appeal is made according to the law and (or) acts of the President of the Republic of Belarus, and also decisions of customs bodies, activity (inactivity) of customs bodies or their officials, concerning which there exists a procedure established by the law and (or) acts of the President of the Republic of Belarus.
Article 34. Procedure and terms of submission of a complaint to a customs body
1. A complaint about a decision, activity (inactivity) of a customs body shall be submitted to a superior customs body.
A complaint about activity (inactivity) of the official of a customs body shall be submitted to a customs body where this official serves.
2. A complaint about a decision, activity (inactivity) of a customs body can be submitted directly to the State Customs Committee of the Republic of Belarus and by means of a customs body which decision, activity (inactivity) are being appealed against.
A customs body which decision, activity (inactivity) are being appealed against is to direct such a complaint to the State Customs Committee of the Republic of Belarus together with the confirming materials within five calendar days after the date of its reception in such customs body.
3. In cases when a customs body which has received a complaint about a decision of a customs body, activity (inactivity) of a customs body or its officials is not competent to consider the complaint it is obliged to direct this complaint within three working days to a customs body which should consider it according to the present article with a written notice to the person who submitted the complaint.
4. A complaint about a decision of a customs body, activity (inactivity) of a customs body or its officials can be submitted no later than within one year:
4.1. after the date when a person became aware or he/she should have become aware about the infringement of his/her rights and (or) legitimate interests or about illegal assign of any duties to him/her;
4.2. after the expiry date of the term allocated for a decision-making by a customs body or performing by a customs body or its officials of actions, taking and performance of which is stipulated according to the present Code and other acts of the customs legislation.
Article 35. Restoration of terms for filling complaints to the customs authority
In case if terms, specified in clause 4 of article 34 hereunder was missed for justifiable reasons, the terms may be restored upon application of a person, lodged complaints to a decision, action (inaction) of the customs authority or its officers, this terms may be restored by the chief of the customs authority empowered to consider said complaint, and the complaints shall be considered in accordance with the procedures established by the chapter.
Article 36. Form and content of a complaint in written form to the customs authority
1. A complaint to a decision, action (inaction) of a customs authority or its officer shall be lodged in written form, and it should be signed by the person filing said complaint or his/hers representative by authority under the legislation or acts of authorized governmental body or by the representative of an organization, authorized by legislation or constitutive documents if a complain was lodged by an organization.
2. Complaint to a decision, action (inaction) of the customs authority or its officers shall contain the following information:
2.1. the name of the customs authority or the position; the surname, the first name, and the patronymic name of the custom officer (if they are available); the decision, action (inaction) subject to complaint;
2.2. the surname, the first name, and the patronymic name of the complainant, his/her place of residence or whereabouts
2.3. the substance of the appealed decision, action (inaction).
3. Complaint to a decision, action (inaction) of a customs authority or its officer shall be applied with documents, proving information given in the complaint. Herewith if the complaint failed to furnish such documents or not in full-scale it shall be receivable.
If necessary documents are defaulted in the customs authority a decision, action (inaction) of which are subject to complain and offering of such documents is of vital importance for consideration of said complaint, the customs authority considering complaint shall request that that the complainant furnish requisite documentary evidence. In this case term prescribed for adjudicating a complaint to a decision, action (inaction) of a customs authority or its officer shall be deferred for the period required for the complainant to provide the documents evidence requested by the customs authorities but no more than three months.
In case if complainant failed to furnish required documents with required documents, decision on said complaint shall be taken without consideration of the allegations that have not been substantiated by documentary evidence.
Article 37. Consequential effect of complaint to a decision, action (inaction) of customs authority or its officer to the customs authority
1. A lodged complaint to a decision, action (inaction) of a customs authority or its officer to the customs authority shall not suspend the execution of the appealed decision, action (inaction) unless otherwise provided by the legislation.
2. When the customs authorities addressing the complaint have sufficient grounds to presume that the appealed decision or action (inaction) contradicts the legislation or in the instance when non-suspension of the execution of said decision or action (inaction) may have an irreversible effect, they have the right to suspend the execution of the appealed a decision or action (inaction) until a ruling is passed with regard to the essence of said complaint.
Article 38. Rationale for rejecting complaint to a decision, action (inaction) of customs authority or its officer
1. The customs authorities reject a complaint to a decision, action (inaction) of a customs authority or its officer if:
1.1. the prescribed terms of filing complaint have not been observed and the complainant has not requested to restore the missed terms, or a request to restore the missed term has been declined;
1.2. the requirements stipulated by clauses 1 and 2 of article 50 hereunder have not been observed
1.3. the complainant has already filed an analogous complaint to a decision, action (inaction) of a customs authority of its officers to court and a court pronounced judgment on this complaint;
1.4. said complaint is lodged to a decision, action (inaction) made by an office other than a customs authority, or an officer other than a customs authority.
2. The rationale for a rejecting a complaint to a decision, action (inaction) of a customs authority or its officer should be provided not later than in five days following the submission of said complaint, whereas in the case stipulated by sub-clause 1.3 of the clause 1 herein, from the date the customs authority considering the complaint receives a notification from a court on the same complaint to a decision, action (inaction) of a customs authority or its officer.
3. The decision by the customs authority concerned to reject the complaint to a decision, action (inaction) of a customs authority or its officer shall be forwarded to a complainant and may be appealed in the State Customs committee of the Republic of Belarus and (or) in a court, and the decision by the state Customs Committee may be appealed direct in a court
Article 39. Withdrawal of Complaint to a Decision, Action (Inaction) of customs authority or its Officer lodged to a customs authority
1. A person who has lodged a complaint to a decision, action (inaction) of a customs authority or its officer to the customs authority may withdraw his/her complaint at any moment prior to a resolution passed in its regard.
2. A second complaint with regard to the same subject may be submitted within the time terms stipulated by clause 4 of article 34 hereunder.
Article 40. Customs authority considering complaint to a decision, action (inaction) of customs authority or its officer
A resolution in the name of the customs authority with regard to the complaint lodged to a decision, action (inaction) of a customs authority or its officer shall be passed by the chief of said customs authority or a person authorized by him/her to that effect. At that, a complaint to a decision, action (inaction) of a customs authority or its officer may not be considered by the customs officer responsible for the appealed decision or the action (inaction) or by any his/her subordinated officers.

Article 41. Times allocated for considering complaints to a decision, action (inaction) of customs authority or its officer
1. The customs authorities shall be obliged to complete the consideration of a complaint to a decision, action (inaction) of a customs authority or its officer within one month.
2. If the customs authority considering the complaint to a decision, action (inaction) of a customs authority or its officer deem it necessary to prolong the time allocated for the adjudication of a given complaint, such prolongation may be authorized by the chief of said customs office for a maximum of one month.
3. Term of complaint consideration to a decision, action (inaction) of the customs authority or its officer stipulated in clause 1 and 2 of this article, in case of necessity of filling a complaint with the foreign states and (or) international organizations may be extended up to 6 months by the head of the customs authority considering the complaint.
4. If term of consideration of the complaint to a decision, action (inaction) of the customs authority or its customs officer is extended, the customs authority notifies the person filling the complaint in the written form specifying the reasons of such extension.
5. Term of complaint consideration is dated from the day following the day of its filling with the customs authority authorized for such complaint consideration, and the term of complaint consideration is dated from the day following the expiry date of complaint consideration stipulated in clause 1 and 2 of this article.

Article 56. Resolution of customs authorities with regard to complaint to a decision, action (inaction) of customs authority or its officer

1. The resolution by a customs office with regard to a complaint to a decision, action (inaction) of a customs authority or its officer shall be passed in writing. Such resolution should contain the following information:
1.1. the name of the customs authority responsible for considering the complaint;
1.2. the position, the surname and the initials of the customs officer responsible for passing a resolution with regard to said complaint;
1.3. the surname and the initials of a natural person who filed the complaint;
1.4. the essence of the complaint;
1.5. the resolution passed with regard to the complaint;
1.6. rationale for the passed resolution;
1.7. information on the appeal procedures with regard to the resolution.
2. Based on the results of the consideration of a complaint to a decision, action (inaction) of a customs authority or its officer, the customs authority may resolute:
2.1. satisfying the complaint to the decision of the action (inaction) of the customs authority or its officer in full or partly;
2.2. refusal of satisfying the complaint to the decision of a decision, action (inaction) of the customs authority or its officer if the decision complained of the customs authority and (or) the action (inaction) of the customs authority or its officer are acknowledges lawful, or the fact of receipt of the decision complained or actions (inactions) of the customs authority or its officer was not confirmed while considering such complaint.
3. In the event of satisfying a complaint to a decision, action (inaction) of a customs authority or its officer, partially or completely, the customs authorities shall:
3.1. rescind the decision made by the customs authority or its officer partially or completely;
3.2. rescind the decision made by the customs authority or its officer obliging said customs authority of the officer concerned to make a new decision in accordance with the law, or shall make such a decision independently provided said decision is in the competence of the customs authorities considering the complaint;
3.3. acknowledge the unlawfulness of the action (inaction) by the customs authority or its customs officer and determine the measures which shall be taken with a view to eliminating said violations, or take the requisite measures independently provided the implementation of such measures are in the competence of the customs authorities considering the complaint.
4. The resolution passed by the Customs Committee of the Republic of Belarus with regard to satisfying of the complaint to a decision, action (inaction) of a customs authority or its officer adopted in the result of such complaint consideration in the established order is sent to the customs authority whose or whose officers decision, action (inaction) was complaint of.
5. The measures predicated by the resolution passed by the customs authorities with regard to a complaint to a decision, action (inaction) of a customs authority or its officer ought to be carried out by the customs authority, whose or whose officers decision, action (inaction) was found unlawful immediately within 10 days from the date of delivery of the resolution of such body or within 10 days from arrival of the resolution of such complaint to this body in case the resolution of satisfying the complaint for decision, action (inaction) of the customs authority was adopted by the Customs Committee of the Republic of Belarus.
6. In case the customs officer responsible for considering a complaint to a decision, action (inaction) of a customs authority or an officer acting on behalf of said customs authority finds evidence that the customs authority concerned has been deliberately shirking or improperly fulfilling his (or her) duties, the investigating officer shall be obliged to take measures for bringing the said officer to disciplinary responsibility in accordance with the established procedures.
7. A copy of the resolution passed with regard to the complaint to a decision, action (inaction) of a customs authority or its officer shall be forwarded to the appellant within the terms stipulated by article 55 of this Code.

Article 43. Simplified complaint procedures with regard to a decision, action (inaction) of customs office

1. Subject to the simplified complaint procedures may be a decision, action (inaction) of a customs officer related to the conveyance across the customs border of goods the overall value of which does not exceed 40 basic values.
2. A simplified complaint procedure with regard to a decision, action (inaction) of a customs officer is defined as a verbal complaint made by an appellant to a customs officer holding a superior position of the customs authority where the person whose actions (inactions) are complaint of ,serves;
3. A complaint to a decision, action (inaction) of a customs officer made in accordance with the simplified procedure should be addressed at once with a resolution thereto passed without delay.
4. Upon the request of a person who has made a complaint in accordance with the simplified procedure the customs officer considering said complaint draws up a complaint report (act) with regard to the complaint investigation according to the simplified procedure, which act should contain information on the customs officer who is addressing the complaint, the complainant, a brief description of the complaint, and the resolution passed thereto. In case of a refusal to address the complaint at a decision, action (inaction) of a customs officer in accordance with the simplified procedure, the act should contain the reasons for such a refusal.
The form of the complaint report (act) shall be determined by the Federal Customs Authority. The complaint report to a decision, action (inaction) of a customs officer made in accordance with the simplified procedure shall be signed by the customs officer who has addressed said complaint and by the complainant. A copy of the complaint report shall be handed to the complainant.
5. Consideration of a complaint to a decision, action (inaction) of a customs officer in accordance with the simplified procedure and a resolution passed thereto shall not be regarded as an obstruction for filing a formal complaint to a decision, action (inaction) of a customs officer in accordance with the generally established order.
SECTION II
FLOW OF GOODS OVER THE CUSTOM BORDER
CHAPTER 6
GENERAL PROVISIONS OF FLOW OF GOODS OVER THE CUSTOMS BORDER
Article 44. Flow of goods over the customs border
1.All persons shall have equal right to perform operations concerned with flow of goods over the customs border in accordance with the provisions of the present Code or other laws and acts issued by the President of Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus.
2.Flow of goods over the customs border shall be performed in accordance with the order established by the present Code, or by other laws, acts issued by the President of Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus.
The order specifying flow of Belarusian rubles, securities in Belarusian rubles, foreign currencies and the other currency valuables over the customs boarder shall be regulated by the currency law.
Privileged order of flow of goods for personal use over the customs border, including full exemption from customs duties, taxes payments, cases of such exemption, application of flat rates of customs duties and taxes, cost and quantity (weight) norms on flow of such goods over the customs border, as well as the simplified procedure of the customs clearance of goods for personal use shall be established by the President of the Republic of Belarus.
3. Flow of goods placed under the customs control within the Customs territory including flow of transit goods shall be performed according to the provisions of chapter 15 of the present Code and decrees of the President of the Republic of Belarus, or in accordance to the international treaties ratified by the Republic of Belarus.

Article 45. Places of flow of goods over the customs border
1. Flow of goods over the customs border shall be performed in the places determined in clauses 2 and 3 of the present article, unless otherwise provided by the laws and (or) acts issued by the President of the Republic of Belarus.
2. Places of intersection of the customs border by the goods, except for goods, stated in clause 3 of the present article, shall be determined by the President of the Republic of Belarus, or by the Government of the Republic of Belarus on behalf of the President, and shall coincide with routes of flow of goods over the state border and checkpoints thereat.
Routes of flow of goods over the customs border shall include the sections of rail, automobile, air and water links, crossing the customs border and opened in accordance with the Customs law for flow of goods over the customs border.3. Places of intersection of the customs border by the goods using pipeline transport and power supply lines shall mean the sections of pipelines and power supply lines crossing the customs border.
Article 46. Period of time determined for flow of goods over the customs border
1. Flow of goods over the customs border, except for the goods specified in clause 3 of the present article, shall be performed within the working hours of a customs authority at entry and exit points , unless otherwise provided by the laws and (or) acts issued by the President of the Republic of Belarus.
2. The working hours of the customs authorities at the entry and exit points shall be determined by the State Customs Committee of the Republic of Belarus taking into accounts capacity and regularity of international transportations, as well as the working hours of customs checkpoints over the State border of the Republic of Belarus, established in accordance with the international treaties ratified by the Republic of Belarus.
3. Flow of goods over the customs border through pipeline transport and power supply lines shall be performed anytime, unless otherwise specified by the President of the Republic of Belarus and (or) set forth in the international treaties ratified by the Republic of Belarus.

Article 47. Obligations of administration of airports, airdromes, ports, railway stations at the territory of which the entry and exit points are located.
The chiefs of airports, airdromes, ports, railway stations at the territory of which entry and exit points are located, have to ensure:
control over flow of international transportation vehicles through the above-stated checkpoints in order to prevent their departure from of a customs control zone before completion of customs clearance and customs control over flow of goods over the customs border;
preliminary informing of customs authorities about the time of arrival and departure of international transportation vehicles;
assistance rendered by the administrations of airports, airdromes, ports, railway stations to the customs authorities during customs clearance and customs control over flow of goods over the customs border.
Article 48. Goods that are forbidden and limited for transportation over the customs border
1. Transportation of goods over the customs border shall be performed with compliance to prohibition and limitation of importation of goods to the Republic of Belarus and exportation thereof from the Republic of Belarus (hereinafter referred to as - prohibitions and limitations of goods importation and exportation), established by the legislation of the Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus due to economic and non-economic reasons.
Prohibitions and limitations of goods importation and exportation shall be applied to transit goods as well, unless laws, acts approved by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus establish otherwise.
2. Goods forbidden for importation to the Republic of Belarus and (or) exportation from the Republic of Belarus in accordance to the legislation and (or) the international treaties ratified by the Republic of Belarus are the goods forbidden for transportation over the customs border, when imported and (or) exported. The above-stated goods shall be included in the list of goods forbidden for transportation over the customs border, when imported and (or) exported, approved by the President of the Republic of Belarus or by the Government of the Republic of Belarus under an order of the President.
3. Goods which can be imported to and (or) exported from the territory of the Republic of Belarus in accordance to the current legislation and (or) to the international treaties ratified by the Republic of Belarus, under permits and (or) licenses for importation and (or) exportation thereof issued by a state authority, shall be the goods restricted for transportation over the customs border, when imported and (or) exported. The aforesaid goods shall be included in the lists of goods limited for transportation over the customs border on the basis of economic and non-economic reasons, approved by the President of the Republic of Belarus or by the Government of the Republic of Belarus under an order of the President. Such lists shall contain the information on the state authorities empowered to issue permits and (or) licenses for importation and (or) exportation of such goods.
4. Goods forbidden for transportation over the customs border in the process of their importation that had been already arrived to the customs territory shall be subject to immediate removal from the customs territory, unless the present Code, other laws, acts issued by the President of the Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus establish otherwise. Taking measures on importation of the above-stated goods shall be assigned to a person who actually possesses goods as of the moment of crossing the customs border, or to their owner, unless the current legislation, acts approved by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus establish otherwise. In case of impossibility to immediately remove good, such goods shall be subject to arrest in the order specified in chapter 32 of the present Code.
Goods forbidden for transportation over the customs border in the process of exportation shall not be subject to exportation from the customs territory and placement under a customs regime or a customs procedure, admitting exportation of goods from the customs territory, unless the current legislation, acts issued by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus specify otherwise. The aforesaid goods shall be subject to immediate exportation from an entry point to the customs territory, unless the present Code, other acts and decrees approved by the President of the Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus establish otherwise. Taking measures on exportation of the above-stated goods from a point of exit to the customs territory shall be assigned to a person who actually possesses goods as of the moment of submitting of such goods to a customs authority at a point of exit, or to their owner, unless the current legislation, acts issued by the President of the Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus specify otherwise. In case of impossibility to immediately remove goods, such goods shall be subject to arrest in the order specified in chapter 32 of the present Code.
5. Permits and (or) licenses issued by the empowered state authorities for importation and exportation of goods limited for transportation over the customs border in the process of importation and (or) exportation due to non-economic reasons shall be subject to submitting to the customs authorities on arrival of such goods to the customs territory and (or) departure of such goods from the customs territory, as well as on submission of such goods to customs clearance with the view of placing them under a customs regime or a customs procedure.
Should a customs authority fail to issue permits and (or) licenses specified in part one of the present clause on arrival of goods at the customs territory, that are limited for transportation over the customs border by non-economic reasons in the process of importation to the customs territory, such goods shall be subject to immediate exportation from the customs territory, unless the present Code, current legislation, acts issued by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus establish otherwise. Taking measures on removal of the above-stated goods from a point of exit to the customs territory shall be assigned to a person who actually possesses goods as of the moment of factual crossing of the customs border, or to their owner, unless the current legislation, acts issued by the President of the Republic of Belarus and (or) by the international treaties ratified by the Republic of Belarus specify otherwise. In case of impossibility of immediate removal such goods shall be subject to arrest in the order established by chapter 32 of the present Code.
Should a customs authority fail to issue permits and (or) licenses specified in part one of the present clause, on departure of goods from the customs territory, as regards goods limited for transportation over the customs border due to non-economic reasons, no permits for exportation of such goods from the customs territory may be issued, and such goods shall be subject to immediate removal from a point of exit to the customs territory , unless the present Code, current legislation, acts issued by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus specify otherwise. Taking measures on removal of the above-stated goods from an exit point to the customs territory shall be assigned to a person who actually possesses goods as of the moment of submission to a customs authority at an exit point, or to their owner, unless the current legislation, acts issued by the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus establish otherwise. In case of impossibility of immediate removal of goods, such goods shall be subject to detention in the order specified in chapter 32 of the present Code
6. Permits and (or) licenses issued by an authorized state authority for importation and (or) exportation of goods that are limited for transportation over the customs border in the process of importation and (or) exportation due to economic reason shall be submitted to a customs authority, when presented to customs clearance with the view of placing goods under a customs regime or customs procedure, provided issuance of such permits and (or) licenses is considered to be a condition of placement of goods under the corresponding customs regime or procedure. The above-stated permits and (or) licenses shall also be subject to submission to a custom authority on arrival of such goods to or departure from the customs territory provided laws and acts approved by the President of the Republic of Belarus specify obligatory submitting of goods on their arrival to or departure from the customs territory
Should a customs authority fail to issue permits and (or) licenses stipulated in part one of the present clause, on arrival of goods to or departure of goods from the customs territory, such goods shall be subject to the provisions of parts two and three of clause 5 of the present article.
7. Expenses, incurred in connection with adherence to the provisions of clauses 46 of the present article shall not be subject to compensation by the customs authorities.
Article 49. Customs clearance and customs control
1. Goods transported over the customs border shall be subject to customs clearance and customs control in the order and on the terms established by the present Code and by the other acts of the customs law, except for the cases when such goods are exempted from customs clearance and (or) certain operations of customs control in accordance with the present Code, other laws, acts of the President of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus.
2. In the process of customs clearance and customs control the customs authorities and their officers shall not be entitled to set requirements and limitations that are not established by the present Code and other acts of the Customs law.
Article 50. Permits issued by a customs authority for performance of customs operations
1. Should, pursuant to the present Code, execution of certain customs operations require permission of a customs authority, such permit shall be issued by an officer of a customs authority empowered to make such decision immediately after an officer is assured that conditions stipulated in the present Code for obtaining such a permit are observed. The above-stated permit shall be issued within one business day following the day when an interested person applies for such a permit.
If verification of compliance of the terms of obtaining permits issued by a customs authority for execution of customs operations may be completed after issuing without prejudice to customs control execution and (or), if during the subsequent revelation of nonobservance of such terms violations of the Customs law may be eliminated, permits for performance of customs operations may be issued before such control is executed.
2. Form of permits issued by a customs authority for performance of customs operations, as well as the order of issuance of such permits shall be established by the State Customs Committee of the Republic of Belarus.
Should a customs authority denies to accept a decision on rejection of a permit for performance of customs operations, or should a customs authority perform certain activities, provided a term for making such a decision or performance of such activities are stipulated by the present Code or other acts of the customs legislation, such activities may be deemed a permit for conducting customs operations.
Article 51. Possession, use and disposal of goods
Possession, use and disposal of goods transported over the customs border shall be performed with observance of the provisions of the present Code and other acts of the customs law.
Article 52 Guarantees of proper execution of obligations set forth in the Code
In cases stipulated in the present Code and other regulations, the customs authorities shall be entitled to require guarantee of proper execution of obligations, determined by the present Code including securing of the tax obligations execution of customs payments in accordance with chapter 26 of the present Code.
CHAPTER 7.

ARRIVAL OF GOODS AT THE CUSTOMS TERRITORY

Article 53. Date and place of arrival of goods to the customs territory
1. Arrival of goods shall be effected through the points of entry within the working hours of the customs authorities in points of entry, unless this Code, other acts and (or) acts of the President of the Republic of Belarus.
The President of the Republic of Belarus or the Government of the Republic of Belarus acting on his behalf shall have the right to establish points of entry for arrival of particular kinds of goods at the customs territory.
2. After crossing the customs border imported goods shall be delivered to a point of entry by the actual owner of the goods at the moment of their transporting over the customs border, and presented to the customs authorities by placing such goods in the customs control zone of the point of entry. Herewith no change of the condition of goods or damage to packing as well as changing, removal, complete demolition and damage to seals affixed, stamps or any other means of identification is allowed.
3. The customs authorities shall publicize in a clear-stated form a list of points of entry as well as information about their specialization and the working hours of the customs authorities at such points of entry.
4. The provisions of the article do not cover such cases when goods are transported over the customs border without aircrafts landing at the customs territory as well as the cases when goods are transported over the customs borders via pipelines or power transmission facilities.
Article 54. Remedies in emergency, force majeure or any other situations at the time of arrival of goods at the customs territory
1. In case if delivery of goods is delayed after the goods are transported over the customs border due to an emergency, force majeure or any other circumstances which prevent such delivery of goods to a point of entry, the carrier or any other person in actual possession of the goods at the moment of their transportation over the customs border shall make any and all possible effort to protect the goods from any kind of damage, immediately notify the nearest customs authorities on the above mentioned circumstances and the location of the goods, as well as transport the goods or make arrangements for their transportation (should their international transport facility be damaged) to the nearest customs authorities or any other place indicated by a customs authority.
The provisions of part one of this article shall cover cases of emergency aircraft landing during direct transit flights via the customs territory, outside the territory of a point of entry at the customs territory.
2. The customs authorities shall not refund any expenses of carriers or any other persons connected with their obligations under clause 1 of the present article.
Article 55. Notification on arrival of internationally shipped goods to the customs territory.
1. On arrival of goods at the customs territory and within thirty minutes of their location at the customs control zone of a point of entry, the carrier shall notify the customs authorities on arrival of goods by providing the customs authorities with documentation stipulated by article 56 of the Code, depending on the type of international transport facility used. The Government of the Republic of Belarus, unless the President of the Republic of Belarus approves otherwise, shall have the right to set other terms of submitting notifications of arrival of goods if the goods are shipped by water vessels or railway.
A customs agent (representative) may be authorized to submit the required documentation on behalf of the carrier.
The documents submitted by the carrier shall be registered by a customs authority as required by the State Customs Committee of the Republic of Belarus.
2. The carrier shall have the right to submit the required documentation to the customs authorities prior to actual arrival of goods at the customs territory.
3. The carrier is entitled to submit the required documentation (a part thereof) in electronic format as specified by the Code.
The format of the electronic documentation is approved by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise, and the procedure of compilation, submission and application thereof for customs purposes shall be defined by the State Customs Committee of the Republic of Belarus.
Article 56. Documentation to be submitted to the customs authorities depending on the type of international transport facility
1. Under notification of the customs authorities on arrival of goods at the customs territory the carrier shall submit the following documentation:
1.1. international shipment by vehicles:
international transport facility documentation;
transport (shipment) documentation;
an accompanying paper for international mail shipment stipulated in the Universal Postal Union acts;
commercial cargo documentation at carriers disposal;
1.2. international shipment by water vessels:
an overall declaration;
a cargo declaration;
ships stores declaration;
crews effects declaration;
a crew list;
a passenger list;
an accompanying paper for international mail shipment stipulated in the Universal Postal Union acts;
transport (shipment)documentation;
commercial cargo documentation at carriers disposal;
1.3. international shipment by aircraft:
a unified carriers document stipulated by the international treaties ratified by the Republic of Belarus in the area of civil aviation (general declaration);
a document containing information about the goods shipped aboard the aircraft (cargo sheet);
a document containing information about aircrafts supplies;
transport (shipment) documentation;
commercial cargo documentation at carriers disposal;
a document containing information about passengers and their luggage shipped aboard the aircraft (passenger boarding list);
an accompanying paper for international mail shipment stipulated in the Universal Postal Union acts;
1.4. international shipment by railway:
transport (shipment) documentation;
a railway vehicles transfer slip;
a document containing information about supplies;
an accompanying paper for international mail shipment stipulated in the Universal Postal Union acts;
commercial cargo documentation at carriers disposal;
2. Irrespective of the transport facility used for international shipment, at the moment of notification of a customs authority on arrival of goods at the customs territory, the carrier shall submit in regard to the goods in its possession an importation permit and (or) an importation license issued by an authorized official body for goods restricted for transportation. The importation permits and (or) licenses shall be submitted at the time of arrival of goods at the customs territory in accordance with part one of clause 5 and part one of clause 6 of Article 48 of the Code, unless the above mentioned permits have been submitted to the customs authorities prior to actual arrival of goods at the customs territory.
The order of providing the customs authorities with importation permits and (or) importation licenses on goods restricted for transportation prior to actual arrival of the goods at the customs territory shall be defined by the State Customs Committee of the Republic of Belarus.
The permits and licenses mentioned in part one of this clause may be submitted in the original or as a notarized copy of the original, or certified by an official body that issued such permits and (or) licenses or by a person who was granted these documents.
Article 57. Point of entry procedures
1. Goods submitted to the customs authorities at a point of entry shall be kept in the customs control zone of such a point of entry, until all customs clearance and control procedures are completed, except for those types of goods which are not subject to any customs clearance and (or) exempted from certain kinds of customs control procedures in accordance with the Code, other legislation and acts of the President of the Republic of Belarus and (or) international treaties ratified by the Republic of Belarus.
2. Within an hour as from the moment of submission of goods to a customs authority at a point of entry, or in case of international shipment after registration of a notification on arrival of goods (Article 55 of the present Code), the goods shall be submitted to customs clearance for placing under a customs regime or under a customs procedure, or for receiving a license for departure of goods from the customs territory, as regards goods departing from the customs territory through a point of exit, being at the same time a point of entry, provided after arrival at the customs territory such goods were not subject to removal from such a point of entry (exit).
The Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise, shall have the right to set other terms for submission of goods for customs clearance, in case goods are shipped by water vessels or railway.
3. Goods which are not submitted for customs clearance within the terms prescribed by clause 2 of the present article shall be detained by the customs authorities as stipulated in chapter 32 of the Code.
4. In the process of customs clearance in regard to goods restricted or limited for transportation over the customs border, the flow of which is controlled at points of entry by other official bodies, the task of the customs authorities shall consist in coordinating and providing simultaneous control in regard to such kinds of goods.
5. After successful completion of customs clearance procedures goods shall be immediately removed from the point of entry.
The requirements of part one of this article shall not apply to cases when goods are shipped by water vessels, aircraft or railway.
Article 58. Dispatch and reloading (transshipment) of goods, change of transport facilities at points of entry
Dispatch and reloading (transshipment) of goods, change of transport facilities which delivered goods to the customs territory for another transport facility at a point of entry shall be effected within the working hours of the customs authorities, and at the places intended for such purposes, subject to permission from customs authority issued on request of an interested person.

Article 59. Origin, termination and duration of tax obligations on entry customs clearance charges and customs duties on arrival of goods at the customs territory.
1. Pursuant to the present chapter, on arrival of goods at the customs territory tax obligations on entry customs clearance charges and customs duties shall arise at the moment when goods are transported over the customs border, the person in actual possession of the goods at the time of their transportation over the customs border being responsible for their payment.
2. On arrival of goods at the customs territory tax obligations on entry customs clearance charges and customs duties of the person mentioned in clause 1 of the present article shall be terminated:
2.1. in cases when goods are delivered to a point of entry and are placed under a customs regime or under a customs procedure at the point of entry, as well as in cases when the customs authorities grant a permit for departure of such goods from the customs territory, as regards goods to be exported from the customs territory via a point of exit, being at the same time a point of entry, provided after arrival at the customs territory such goods were not subject to removal from such a point of entry (exit);
2.2. in cases specified by clause 2 of article 243 of the Code;
3. If tax obligations on entry customs clearance charges and customs duties are terminated in accordance with sub-clause 2.1.of clause 2 of the present Article, customs clearance charges and customs duties paid or imposed in accordance with sub-clause 4.1.of clause 4 of the present article shall be returned and (or) taken on account of future payments as prescribed by article 272 of the Code.
4. Tax obligations on entry customs clearance charges and customs duties at the time of arrival of goods at the customs territory shall have the following period of duration:
4.1. in case of failure to deliver goods to a point of entry on the day when the goods are transported over the border, and should such a day be not determined on the day when the fact of failure to deliver goods to the point of entry is revealed;
4.2. in case of loss of goods at a point of entry, except for the cases when goods are destroyed due to an emergency or force majeure circumstances or due to a natural loss, provided the goods are shipped and stored properly on the day when goods are transported over the customs border, and should such a day be not determined on the day when such loss of goods is revealed;
4.3. when goods are removed from a point of entry to the customs territory without placing goods under a customs regime or under a customs procedure at the point of entry on the day when goods cross the customs border, and should such a day be not determined on the day when removal of goods from the point of entry to the customs territory without placing goods under a customs regime or under a customs procedure at the point of entry is revealed.
5. Entry customs clearance charges and customs duties shall be paid to the rate equal to the amounts of entry customs clearance charges to be paid, should the goods indicated in clause 4 be placed under the customs regime of free circulation, and calculated as of the day when the goods are transported over the customs border, and should such a day be not determined as of the day when failure to deliver goods to a point of entry, their loss at a point of entry or removal of goods from a point of entry to the customs territory without placing thereof under a customs regime or a customs procedure at the point of entry is revealed.

CHAPTER 8
DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY

Article 60. Time and point of departure of goods from the customs territory

1. Departure of goods from the customs territory shall be performed through the points of exit during the working hours of a customs authority at such points, unless the Code, other laws or (and) acts of the President of the Republic of Belarus establish otherwise.
The President of the Republic of Belarus or the Government of the Republic of Belarus, acting on under an order of the President shall be entitled to determine the points of exit for departure of certain types of goods from the customs territory.
2. For the purpose of departure from the customs territory, goods at the point of exit shall be submitted to a customs authority by placing them at the exit point customs control area.
Goods, presented to a customs authority at the point of exit shall be left in the customs control zone of such a point, until the corresponding customs clearance and customs control procedures are completed, except for goods that, pursuant to the Code, other laws, acts of the President of the Republic of Belarus or (and) international treaties ratified by the Republic of Belarus are not subject to customs clearance or (and) exempted from certain customs control operations.
3. Departure of goods from the customs territory shall be allowed upon authorization of a customs authority, except for goods that, pursuant to the Code, other laws, acts of the President of the Republic of Belarus or (and) international treaties ratified by the Republic of Belarus are not subject to customs clearance.
Authorization for departure of goods from the customs territory shall be given by a customs authority to a person who presented such goods to customs clearance with the view of obtaining such a permission in regard to goods placed under a customs regime or (and) customs procedure, allowing for departure of goods from the customs territory, as well as in regard to goods departing from the customs territory through a point of exit which is at the same time a point of entry, provided such goods were not removed from such a point of entry (exit) after their arrival to the customs territory.
The form and order of issuing of such a permit for departure of goods from the customs territory shall be determined by the State Customs Committee of the Republic of Belarus.
4. Goods for which a customs authority issued a permit for departure from the customs territory shall be removed from o point of exit immediately after issuance of such permit.
The terms set forth in part one of the present clause shall not be applied to goods transported by means of water, air or railway transport.
5. The customs authorities shall present to the public the information about the points of exit, their specialization and the working hours of customs authorities at such points.
6. Before issuing a permit for departure of goods from the customs territory in case of risk possibility (clause 2, article 276 of the Code), a customs authority shall conduct customs control.
7. The provisions of the present article shall not apply to goods, transported over the customs border without landing of air carriers on the customs territory, as well as to goods, transported over the customs border by means of pipeline transport or power lines.
Article 61. Peculiarities of issuing permits for departure of goods from the customs territory in case of international transportation

1. In order to obtain a permit from a customs authority for departure of goods from the customs territory, the carrier shall provide a customs authority with the documents, specified in clause 1, article 56 of the Code, depending on the type of vehicle, by means of which such goods are transported, as well as customs documents, certifying placement of goods under a customs regime or customs procedure, allowing for departure of goods from the customs territory, as well as permits and (or) licenses issued by the authorized state body for exportation of goods, restricted for transportation over the customs border while exporting and that are to be presented to a customs authority while departing from the customs territory, in accordance with part 1, clause 5 and part 1, clause 6 of article 48 of the Code, provided such permits and (or) licenses have not been presented to a customs authority before actual arrival of goods at a point of exit.
The order of provision a customs authority with permits and (or) licenses issued by the authorized state body for exportation of goods, restricted for transportation over the customs border while exporting, before their actual arrival at a point of exit shall be determined by the State Customs Committee of the Republic of Belarus.
On behalf of the carrier these documents may be presented by a customs agent (representative).
The documents presented by the carrier shall be registered by a customs authority in the order, established up by the State Customs Committee of the Republic of Belarus.
2. Pursuant to the provisions of the Code the carrier can present the documents (or a part thereof) in electronic format.
The format of such electronic documents shall be approved by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise; the order of compilation, presentation and application for the customs purposes shall be determined by the State Customs Committee of the Republic of Belarus.
3. Permits for departure of goods from the customs territory in case of international transportation shall be issued by a customs authority after checking compliance with the provisions of clause 1 of the present article.
4. A customs authority shall issue permits for departure of goods from the customs territory as regards the following goods:
4.1. goods arrived at a point of exit in compliance with the customs transit procedure after completion of such customs procedure;
4.2. goods placed in a point of exit under a customs regime or customs procedure, allowing for departure of goods from the customs territory after placement thereof under such customs regime or customs procedure;
4.3. international transportation facilities, subject to placement under the customs procedure of international transportation facilities exportation after acquiring of a permit from a customs authority for exportation thereof;
4.5. supplies placed under the customs procedure of supplies importing upon completion of the mentioned customs procedure.

Article 62. Requirements set for the goods departing from the customs territory

1. Goods should be actually removed from the customs territory in the same quantity and condition as at the moment of their placement under a customs regime and (or) customs procedure, allowing for exportation of goods from the customs territory; however, goods departing from the customs territory through the points of exit which are at the same time the point of entry, in case such goods were not removed from a point of entry (exit) after arrival to the customs territory at the moment of obtaining of a permit for departure of goods from the customs territory, except for natural changes in their quantitative and qualitative characteristics in natural conditions of transportation and storage, as well as change in quantity of goods as a result of presence of undrainable remains in a vehicle.
2. No person shall be held liable for non-compliance with the provisions of clause 1 of the article, in case loss or change of goods resulted from elimination in an accident, or due to a force majeure; and in cases specified by the technical regulations applicable to the Republic of Belarus when introducing changes to the information about quantity of goods due to inaccuracy of measurements.

Article 63. Measures taken in case of an accident, force majeure or other circumstances during departure of goods from the customs territory

1. Should delivery of goods from a point of exit to the actual crossing of the customs border be hindered as a result of an accident, force majeure or other circumstances impeding departure of goods from the customs territory, the carrier or any other person who actually possesses goods, shall take all and any measures to provide for safety of such goods, immediately notify the corresponding customs authority about the accident and about the place where goods were left, as well as transport goods or provide for assistance in transportation (in case the carriers vehicle has been damaged) to the nearest customs authority, or other place, specified by a customs authority.
2. The customs authorities shall not refund for expenses incurred by the carrier or any other person as the result of fulfilling the obligations according to clause 1 of the present article.
Article 64. Origin, termination and duration of tax obligations on entry customs clearance charges and customs duties on departure of goods from the customs territory
1. In the process of departure of foreign goods from the customs territory in compliance with the provisions of the present chapter, the tax liability on the customs entry charge and taxes arises as from the moment, when a customs authority issues a permit for departure of goods from the customs territory for a person who actually possessed such goods at the moment of issuance of a permit.
2. The tax liability on payment of entry customs charge and taxes during departure of foreign goods from the customs territory, imposed on a person mentioned in clause 1, shall terminate:
2.1. when goods actually cross the customs border;
2.2. in cases specified in clause 2, article 243 of the Code.
3. The tax liability on payment of customs entry charge and taxes during departure of foreign goods from the customs territory shall be subject to fulfillment, if prior to actual crossing of the customs border goods were lost, except for the cases of loss of goods as a result of elimination in an accident, or a force majeure, or natural change in normal conditions of transportation and storage on the day of loss of goods, and should such a date not be determined on the day of issuing by a customs authority of a permit for departure of goods from the customs territory.
Import customs duties and taxes shall be paid to the amounts corresponding to the sums of import customs duties and taxes, that would be subject to settlement in case of placement of goods specified in part one of the customs regime of free circulation, calculated as of the day of loss of goods, and should the date not be determined as of the day of issuing by a customs authority of a permit for departure of goods from the customs territory.

SECTION III
CUSTOMS CLEARANCE
CHAPTER 9
GENERAL PROVISIONS CONCERNING CUSTOMS CLEARANCE
Article 65. Procedure of customs clearance
1. Customs clearance shall be performed according to the procedure defined by the present Code and other acts of the customs legislation.
2. Customs clearance shall be performed by a customs authority competent for the given goods, unless the State Customs Committee of the Republic of Belarus determines otherwise.
3. On behalf of customs authorities customs clearance shall be performed by officials of the customs authorities or representatives on execution of the procedure of customs clearance in conformity with the official duties.
4. The requirements of the customs authorities during the procedure of customs clearance shall be grounded and limited by the requirements established according to the present Code, other acts of the customs legislation which are necessary to ensure compliance with the customs legislation.
5. The order and methods of customs clearance shall be established depending on types of goods transported over the customs border, type of transport used for such transportation and categories of the persons transporting such goods.
6. Customs operations shall be equally applied irrespective of the country of origin of goods, departure or destination country of goods, unless the legislation stipulates otherwise.
7. For the purposes of customs clearance, goods should be presented to a customs authority accommodated in the customs control zone defined by a customs authority which will perform the procedure of customs clearance, unless the present Code and other acts of the customs legislation specify otherwise.
Article 66. Initiation and completion of customs clearance
1. Customs clearance shall start as from the moment of acceptance by a customs authority of the documents and data necessary for placing goods under a customs regime or under a customs procedure, completion of a customs procedure, if such a customs procedure operates during a certain term, or for getting permission for goods departure from the customs territory, and in cases stipulated by the present Code and (or) acts of the President of the Republic of Belarus as from the moment of performing by a person of other actions testifying to submission of goods for customs clearance.
2. Customs clearance is complete:
2.1. when goods are placed under a customs regime after issuance of a certificate on placing goods under the declared customs regime, or refusal to issue such a certificate by a customs authority;
2.2. when goods are placed under a customs procedure after issuance of a permit to use goods according to a customs procedure, or refusal to issue such a permit by a customs authority;
2.3. when a customs procedure is complete, provided such a customs procedure operates during a certain term, - after issuance of a customs document testifying to completion of a customs procedure, or refusal to issue such a customs document by a customs authority, or after registration of completion of a customs procedure in any other way according to the Code;
2.4. when goods depart from the customs territory by issuance of a permit for goods departure from the customs territory, or refusal to issue such a permit by a customs authority.
Article 67. Term of customs clearance procedure
1. The procedure of customs clearance shall be completed within one business day following the day when customs clearance is initiated, unless the Code and (or) acts of the President of the Republic of Belarus stipulate otherwise. The specified term includes the term of performing customs control operations.
In case of prolongation of the term of customs control operations according to clause 2 of article 277 of the Code, customs clearance shall be completed within one business day following the day of the expiry term of the prolongation of customs control operations.
2. In case of application of preliminary customs declaring of goods in conformity with article 78 of the present Code, customs clearance should be completed within one business day following the day of submission of goods to the customs authority which accepted the customs declaration.
Article 68. Location and time of customs clearance performance
1. Customs clearance shall be performed at customs clearance points during the working hours of customs authorities in such points.
2. Under a reasoned request of a customs applicant, or another person concerned, certain customs operations of customs clearance can be performed outside points of customs clearance and (or) outside the limits of the working time of customs bodies in such points, if such a customs authority presents a written permission.
3. With a view of producing efficient control over fulfillment of the customs legislation the State Customs Committee of the Republic of Belarus shall have the right to establish certain points of customs clearance, save for points of entry and exit, for customs clearance of certain types of goods solely:
3.1. in case there is a need to use specialized equipment and (or) special knowledge for customs clearance of certain types of goods, including cultural values, animals and plants concerning species protected according to the international treaties ratified by the Republic of Belarus, or species included in the Red Book of the Republic of Belarus, their parts and derivatives, arms, military technics and ammunition, radioactive substances, including fissionable and reproducing nuclear materials, goods containing objects of intellectual property;
3.2. depending on a type of transport used for international goods transportation;
3.3. in case of transporting over the customs border certain type of goods concerning which there have been recorded numerous cases of infringement of the customs legislation, or goods restricted for transportation over the customs border during import and (or) export.
Article 69. Documents and data necessary for customs clearance
1. During the procedure of customs clearance persons defined by the present Code are obliged to provide the customs authorities with the documents and the data necessary for customs clearance.
The customs authorities shall have the right to demand submission only of those documents and data which are necessary for customs clearance in compliance with the customs legislation and which submission is stipulated according to the present Code.
2. Lists of documents and data, requirements to data which are necessary for customs clearance with a reference to concrete customs regimes and customs procedures, in view of categories of persons transporting goods, types of goods, purposes of use of goods, requirements of customs regimes and customs procedures, or proceeding from a type of transport used when transporting goods over the customs border shall be established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, according to the present Code. The terms of documents and data submission necessary for customs clearance shall be established by the State Customs Committee of the Republic of Belarus, unless the Code stipulates otherwise.
3. The forms of customs documents shall be defined by the State Customs Committee of the Republic of Belarus, unless the Code, acts of the President of the Republic of Belarus or resolutions of the Governmental of the Republic of Belarus establish otherwise.
4. With a view of simplification of customs clearance the Republic of Belarus ratifies international treaties with foreign states on mutual recognition of the documents used for customs purposes.
5. Documents necessary for customs clearance can be submitted in the original, or in the form of notarized copies, or copies authorized by the authority which issued such documents, or certified by a customs applicant or a person who submitted or received them, unless the legislation specifies otherwise. When submitting copies of the specified documents certified by a customs applicant or by a person submitted or received them, a customs authority may check conformity of copies of such documents to their originals, and then the originals of such documents go back to the person who submitted them.
6. The customs authorities shall accept documents necessary for customs clearance made in Belarusian, Russian and (or) a foreign language. In cases established by the State Customs Committee of the Republic of Belarus the documents made in a foreign language shall be represented to the customs authorities with written translation in Belarusian or Russian.
7. Customs and other documents necessary for customs clearance can be submitted in a form of an electronic document according to the present Code.
Article 70. Presence of persons concerned and their representatives during customs clearance
1. Persons concerned or their representatives shall have the right to attend the procedure of customs clearance.
2. Persons concerned or their representatives are obliged to attend the procedure of customs clearance, if, according to the present Code, they have certain duties on fulfillment of the customs operations connected with customs clearance.
Article 71. Language of customs clearance
Customs clearance shall be made on Belarusian or Russian, unless the legislation and (or) international treaties ratified by the Republic of Belarus specify otherwise.
Article 72. Customs clearance and control performed by other state bodies
Customs clearance can be initiated only after the procedures of sanitary-quarantine, fytosanitory, veterinary and other kinds of state control over the import of goods into the customs territory, or their export from the customs territory, provided such goods are subjected to such control according to the legislation.
Article 73. Priority order of customs clearance
When importing into the customs territory and exporting from this territory of goods necessary for liquidation of consequences of emergency situations of natural and technogenic character, and also goods exposed to fast damage, alive animals, radioactive substances, items of international mail and express train-cargoes, messages and other materials for mass media, other goods according to the cases established by the law, acts of the President of the Republic of Belarus and (or) resolutions of the Governmental of the Republic of Belarus, the procedure of customs clearance shall be made in the priority order.
CHAPTER 10
CUSTOMS DECLARING OF GOODS
Article 74. General provisions on customs declaring the goods
1. Customs declaring of goods stands for submission to a customs authority of a customs declaration in the form of a written or electronic document with the data necessary for placing goods under a customs regime, or with other purposes stated by laws and (or) acts of the President of the Republic of Belarus.
2. Goods shall be subjected to customs declaring in the customs authorities, when being placed under a customs regime, and also in other cases stated by laws and (or) acts of the President of the Republic of Belarus.
3. Customs declaring of goods shall be performed by a customs applicant, or a customs agent (representative) on behalf of a customs applicant.
Article 75. Customs declaration
1. A customs declaration shall be submitted to a customs authority which according to the Code performs customs clearance of goods (Article 65 of the Code).
2. A customs declaration shall be submitted to a customs authority prior to the expiry term of temporary storage of goods (Article 125 the present Code), unless the Code and (or) acts of the President of the Republic of Belarus stipulate otherwise.
3. The list of the data which are to be mentioned in the customs declaration is limited only to those data which are necessary for the purposes of calculation and collection of customs duties, compilation of customs statistics and application of the customs legislation.
4. A customs declaration may contain the following basic data (including coded format):
4.1. a declared customs regime;
4.2. data on a customs applicant, customs agent (representative), if customs declaring of goods is performed by a customs agent (representative), data on the sender and addressee of goods;
4.3. data on vehicles used for international or domestic transportation of goods declared;
4.4. data on customs regimes and (or) customs procedures, under which goods have been placed before;
4.5. data on goods:
name;
description;
classification code of goods under the Commodity nomenclature of foreign trade activities ;
country of origin;
country of departure (destination);
description of packaging (amount, type, marking and serial numbers);
amount in kilos (gross weight and net weight) and other units of measure;
statistical value;
customs value;
4.6. data on calculation and payment of customs duties:
customs duties rates;
tariff preferences, tax privileges, delays and deferred payments of customs duties;
amounts of customs duties, taxes and custom charges estimated and paid;
official rate of Belarusian rouble in relation to a foreign currency stated by the National Bank of the Republic of Belarus as for the day of submission of a customs declaration;
4.7. data on external economic transaction and basic conditions thereof;
4.8. data on permits and (or) licenses issued the authorized state bodies for import and (or) export of goods limited for transportation over the customs border;
4.9. data on the manufacturer of goods;
4.10. data confirming compliance with the conditions of placing goods under the declared customs regime;
4.11. data on the documents attached to the customs declaration;
4.12. data on the person who filed the customs declaration;
4.13. place and date of filing of the customs declaration.
5. Data to be mentioned in a customs declaration, taking into account purposes of customs goods declaring, categories of the persons transporting such goods, types of goods, purposes of use thereof, requirements of customs regimes or proceeding from a type of transportation used for transportation of goods over the customs border, shall be stated by the Government of the Republic of Belarus, unless the President of the Republic of Belarus establishes otherwise.
6. A customs declaration shall be verified by the person who has filled it by attaching a seal (if according to the legislation the person who has filled the customs declaration should have a seal) and be signed by the very person or his/her authorized officer.
7. The form of a written customs declaration and the order of its filling shall be determined by the State Customs Committee of the Republic Belarus in view of categories of the persons specified in article 150 of the present Code, types of goods, requirements of customs regimes or proceeding from the type of transportation used for transporting of goods over the customs border.
In cases and in relation to the order, defined by the State Customs Committee of the Republic of Belarus, commercial documents and other documents containing data, necessary for placing goods under customs regime can be used as a customs declaration.
8. When submitting a written customs declaration, the contained data submitted to a customs authority in electronic format should be of the format and order defined by the State Customs Committee of the Republic of Belarus.
9. A customs declaration can be presented in the form of an electronic document according to the present Code.
The form of an electronic customs declaration shall be approved by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise, and the order of its compilation, submission and application for the customs purposes shall be defined by the State Customs Committee of the Republic of Belarus.
Article 76. A Customs Applicant
1. Persons specified in article 150 of the present Code are authorized to act as customs applicants if conditions stipulated by clause 2 of the present article are observed.
2. Only residents of the Republic of Belarus can act as customs applicants, save for:
2.1. transportation over the customs border of:
goods for a private use of physical persons;
goods of non-residents of the Republic of Belarus enjoying customs privileges according to chapters 20 and 21 of the present Code and (or) acts of the President of the Republic of Belarus;
goods of entities - non-residents of the Republic of Belarus having representative offices created at the territory of the Republic of Belarus in compliance with the established order, when applying for the customs regime of temporary import, and also for the customs regime of free circulation of goods imported for private needs of such representative offices;
2.2. other cases when a non-resident of the Republic of Belarus has the right to dispose of goods within the customs territory beyond the limits of the external economic transaction, one of the counterparts of which is a resident of the Republic of Belarus.
3. A customs applicant for goods for private use can be a physical person of at least 16 years old.
Article 77. Rights and obligations of a customs applicant
1. When performing customs declaring of goods and fulfilling other customs operations necessary for placing goods under a customs regime, a customs applicant shall have the right:
1.1. to examine and measure the goods declared before submission of a customs declaration;
1.2. to sample goods imported to the customs territory which are to be declared according to the permits of a customs body;
1.3. to attend the procedure of customs inspection and customs survey of goods (article 292 and 293 of the Code), the procedure of taking samples of goods by the officials of the customs body (article 279 of the Code);
1.4. to learn the results of research tests and samples of the goods declared available to the customs authorities;
1.5. to submit the documents and data necessary for customs clearance of goods in the form of electronic documents according to the Code;
1.6. to exercise other powers and rights stipulated in the present Code.
2. When performing the procedure of customs declaring of goods and fulfilling other customs operations, a customs applicant is obliged:
2.1. to submit a customs declaration and other necessary documents and data to a customs authority (article 79 of the present Code);
2.2. to bring the declared goods to a customs body, save for cases when the actual presentation of goods is not required according to the present Code and (or) acts of the President of the Republic of Belarus;
2.3. to pay customs duties or to provide their payment according to section VII of the present Code;
2.4. to comply with the requirements and conditions of goods use according to the corresponding customs regime.
Article 78. Preliminary customs declaring of goods
1. As regards foreign goods, a customs declaration can be submitted before arrival thereof onto the customs territory or before the end of the procedure of customs transit.
2. Should for the customs purposes transportation (shipment) or commercial documents accompanying goods be necessary, when performing preliminary customs declaring, a customs authority shall accept copies of such documents certified by a customs applicant, and, if necessary, after arrival of goods onto the customs territory shall compare the data contained in the copies of the specified documents with the data contained in the original documents.
3. After completion of examination of the customs declaration and payment of the due customs duties and taxes, before arrival of goods onto the customs territory, such customs declaration can be used as a unique customs document necessary for application of goods to a customs procedures.
4. If goods are not brought to a customs body which accepted the customs declaration according to clause 1 of the present article within fifteen calendar days as from the date following submission thereof, the customs declaration shall be considered unsubmitted.
Article 79. Submission of the documents for customs declaring of goods
1. Submission of a customs declaration shall be accompanied by submission of documents confirming the data declared in a customs declaration presented to a customs authority.
2. For the purpose of customs declaring of goods the following basic documents shall be submitted:
2.1. international sales contracts and others agreements, concluded when completing the external economic transaction and in case of completing of unilateral external economic transactions - other documents reflecting the contents of such transactions;
2.2. available commercial documents of a customs applicant;
2.3. transportation (shipment) documents;
2.4. permits and (or) licenses issued by the authorized state bodies for import and (or) export of goods restricted for transportation over the customs border, when imported and (or) exported due to economic and non-economic reasons;
2.5. documents certifying conformity of goods to the requirements of technical normative legal certificates in the field of technical normalization and standardization as regards goods which are subject to obligatory conformity acknowledgement;
2.6. documents confirming the country of origin of goods in cases stipulated by clause 1 of article 23 of the present Code;
2.7. documents confirming payment of customs duties;
2.8. documents confirming the data on a customs applicant.
3. If a customs applicant claims to use tax privileges on customs duties payment, as well as applies for the customs regime of temporary import concerning goods which are placed under this customs regime without tax obligation execution on payment of import customs duties and taxes, a customs applicant shall provide a customs authority with the documents confirming the corresponding right to such privileges or declared conditions.
4. With a view of acknowledgement of the declared customs value of goods, a customs applicant shall submit the documents proving the declared customs value and a method chosen to define the customs value.
Article 80. Acceptance of a customs declaration
1. A customs authority shall register submission of a customs declaration and necessary documents on the day of receipt thereof. On demand of the person submitted the customs declaration, a customs body shall issue a written confirmation (including in an electronic format) of receipt of a customs declaration and necessary documents.
2. The submitted customs declaration shall be accepted by a customs authority on the day of its receipt save for the cases when:
2.1. a customs declaration is submitted to a customs body which is not authorized to accept customs declarations;
2.2. a customs declaration is submitted by an unauthorized person;
2.3. a customs declaration does not contain the required data (article 75 of the present Code);
2.4. a customs declaration is not signed or certified properly or is not properly drawn;
2.5. when submitting a customs declaration the documents required for customs clearance are not tendered;
2.6. the activities concerning goods being declared and required to be fulfilled before submission or simultaneously with submission of a customs declaration are not accomplished. The fact of non-payment of the customs duties for the moment of submission of a customs declaration does not form the basis for refusal to accept a customs declaration by a customs agency.
3. From the moment of acceptance by a customs agency of a customs declaration, such declaration shall act as a document certifying facts having legal value.
4. Should a customs declaration not be accepted by a customs body, such declaration shall be deemed unaccorded for the customs purposes.
5. A customs body shall notify the person submitted the customs declaration on the reasons of the refusal to accept the customs declaration within one business day as from submission of such customs declaration. On demand of the person submitted the customs declaration such notice can be given out by the customs body in writing.
Article 81. Change, amendment to the data declared in a customs declaration
1. The data declared in the accepted customs declaration can be changed or amended under a reasoned written application of a customs applicant.
2. Change and amendment of the data declared in the accepted customs declaration can be introduced under permission of a customs authority in compliance with the following terms:
2.1. if by the moment of receipt of an application from a customs applicant, a customs body has not detected any unauthenticity of the declared data in the customs declaration, save for the cases of revealed inaccuracy which do not influence issuance by a customs body of a certificate on placing goods under the declared customs regime;
2.2. if by the moment of receipt of an application from a customs applicant a customs body has not started the procedure of customs control over goods;
2.3. if introduction of changes and additions does not influence issuance by a customs agency of a certificate on placing goods under the declared customs regime, and do not entail necessity to change the data influencing the defining of the amounts of the customs duties sums and compliance with the interdictions and restrictions on import and export of goods stated by the legislation and (or) international treaties ratified by the Republic of Belarus.
3. The order of introduction of changes and amendments to the declared data in an accepted customs declaration shall be defined by the State Customs Committee of Belarus.
The officials of the customs authorities shall have no right to fill in a customs declaration, change or add the declared data in the customs declaration on their own initiative or on behalf of other people concerned, save for entering the data in jurisdiction of the customs authorities, and also changes or amendments of the coded data used for processing, if such decoded data are available in a customs declaration.
Article 82. Revocation of a customs declaration
1. On a written demand of a customs applicant the accepted customs declaration for foreign goods can be revoked before issuance by a customs body of a certificate on placing goods under the declared customs regime in order to apply for another customs regime.
2. On a written demand of a customs applicant the accepted customs declaration for domestic goods being exported from the customs territory can be revoked irrespective of the purposes of the revocation before the actual departure of goods from the customs territory as well as after issuance by a customs authority of a certificate on placing goods under the declared customs regime.
3. Revocation of a customs declaration shall de possible under a written permit of a customs body, if before receipt of an application of a customs applicant a customs body has not detected any unauthenticity of the data specified in a customs declaration, save for the cases of revealed inaccuracy which do not influence issuance by a customs body of a certificate on placing goods under the declared customs regime.
Article 83. Peculiarities of customs declaring of goods
The Government of the Republic Belarus, unless the President of the Republic Belarus specifies otherwise, shall have the right to establish peculiar procedures of customs declaring of goods in the following cases:
if a customs applicant does not posses all required data to fill in a customs declaration for the reasons beyond its control;
when exporting domestic goods from the customs territory, concerning which the exact data necessary for the customs clearance cannot be presented, according to the usual procedures of foreign commerce;
when performing regular transportation over the customs border of the goods by the same person during a certain period of time;
concerning goods transported over the customs border by means of a pipeline and transmission lines and also by means of international mail;
concerning goods for private use.
CHAPTER 11
CUSTOMS AGENT (REPRESENTATIVE)
Article 84. Customs agent (representative)
1. A customs agent (representative) can be a legal entity - a resident of the Republic of Belarus, meeting the requirements established by the present Code, and whom the State Customs Committee issued a special sanction (license) to act as a customs agent.
2. The State Customs Committee of the Republic of Belarus shall keep a register of customs agents (representatives) and inform about customs agents (representatives) included in the register in conformity with article 9 of the present Code.
3. A customs agent (representative) performs customs operations according to the present Code on behalf of customs applicants or other persons concerned by their order. Thus, the employees of a customs agent (representative) being specialists in customs clearance shall be authorized to perform customs operations.
4. The relations of a customs agent (representative) with customs applicants and other persons concerned shall be organized on the basis of a contract of agency.
Article 85. Requirements to customs agent (representative)
The following persons may act as a customs agent (representative):
having an expert on customs clearance in staff;
having a contract of risk insurance of the civil liability, which can occur owing to inflicting harm to the property of the represented persons, or infringements of the contracts with such persons. The insurance sum cannot be less than ten thousand of primary insurance amounts;
having in stock material equipment meeting the requirements shown to material equipment of a customs agent (representative) established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise.
Article 86. Rights of a customs agent (representative)
1. When performing customs operations a customs agent (representative) shall exercise the same rights as a person who authorizes such customs agent (representative) to represent his/her interests in interrelations with the customs authorities.
2. A customs agent (representative) shall have the right to pay customs duties for the represented person, if the contents of a customs regime certain for the declaring of goods provide payment of such duties.
3. A customs agent (representative) shall have the right to demand from the represented person documents and data required for customs clearance, containing information deemed to be commercial, bank, tax or other secret information protected by law, or other confidential information, and to receive such documents and data according to the terms compliant to the requirements of the Code.
Article 87. Duties and responsibility of a customs agent (representative)
1. Duties of a customs agent (representative) when performing customs clearance shall be determined by the requirements and conditions established by the present Code concerning customs operations, necessary for placing goods under a customs regime or under a customs procedure. The fact of fulfillment of such operations shall not assign a customs agent (representative) duties on fulfillment of the operations connected with the completion of a customs procedure or termination of a customs regime, as well as other duties which, according to the present Code, are assigned only to the persons specified in clause 1 of article 150 of the Code, of a customs applicant, a transporter or other persons.
2. The information received from the represented persons which is viewed as state secrets, commercial, bank, tax or other secret information protected by law, or other confidential information shall neither be disclosed or used by a customs agent (representative) and his employees for private purposes, nor transferred to other persons, save for the cases stipulated by the law and (or) issued by the President of the Republic of Belarus.
3. A customs agent (representative) is obliged to keep account of goods concerning which he/she performs customs operations, and to submit to the customs authorities a report about customs operations performed.
4. Duties and responsibilities of a customs agent (representative) to the customs authorities cannot be restricted by a contract between a customs agent (representative) and a person represented.
5. In case of changes of the list of experts on customs clearance (employment or dismissal of agents constituting the staff), a customs agent (representative) is obliged:
5.1. to provide a customs body competent for the activity of the given customs agent (representative) new clearance forms of experts on customs clearance within seven calendar days as from the date of change of the list of experts on customs clearance, or to make changes to the previous cards, herewith the form and order of filling shall be defined by the State Customs Committee of the Republic of Belarus;
5.2. in case of increase in the quantity of experts on customs clearance, to bring the material equipment into accord with the requirements established by the President of the Republic of Belarus or the Government of the Republic of Belarus.
6. Within five calendar days prior to the expiry date of a contract of risk insurance of civil liability, which may occur owing to causing damage to the property of the represented persons or infringements of contracts signed with such persons, a customs agent (representative) is obliged to provide a customs body competent for the activity of the given customs agent (representative) a written confirmation of prolongation of the validity of the given contract, or conclusion of a new contract.
Article 88. Expert on customs clearance
1. An expert on customs clearance is a physical person meeting the qualifying requirements established by the Government of the Republic of Belarus, and possessing a qualifying certificate of an expert on customs clearance.
2. An expert on customs clearance shall perform its activities as a worker of a customs agent (representative).
Article 89. Certification on conformity with the qualifying requirements
1. Certification on conformity with the qualifying requirements (hereafter - certification) is a test of qualification of physical persons applying for receiving a qualifying expert certificate on customs clearance. Certification shall be carried out in a form of a qualifying examination. Persons passed a qualifying examination shall get a qualifying expert certificate on customs clearance.
A corresponding customs payment is charged for issuance of a qualifying expert certificate on customs clearance.
A qualifying expert certificate on customs clearance shall not be limited in validity.
2. The order of certification conducting and the list of the documents submitted together with the application for admission to certification shall be established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise. The State Customs Committee of the Republic of Belarus shall enlist the customs bodies responsible for qualifying examinations, questions of qualifying examinations and the order of its procedure.
Article 90. Basis and the order of cancellation of a qualifying expert certificate on customs clearance
1. A qualifying expert certificate on customs clearance shall be cancelled in case if:
1.1. a qualifying expert certificate on customs clearance is proved to be attained with involvement of false documents;
1.2. a court resolution providing punishment in the form of deprivation of the right to perform expert activity customs clearance for a certain term has been ratified;
1.3. an expert on customs clearance breaks the requirements established by clause 2 of article 87 of the Code;
1.4. an expert on customs clearance was repeatedly brought to administrative punishment for customs delinquencies.
2. A decision on cancellation of a qualifying expert certificate on customs clearance shall be made by the State Customs Committee of the Republic of Belarus. The above mentioned body shall make a motivated decision on cancellation of a qualifying expert certificate on customs clearance. A copy of the specified decision shall be handed to the person concerning whom this decision is made within three business days as from the date of its acceptance.
3. The person, whose qualifying expert certificate on customs clearance has been cancelled, shall have the right to appeal against the decision on cancellation of a specified qualifying expert certificate according to chapter 5 of the Code.
4. The person, whose qualifying expert certificate on customs clearance has been cancelled, shall have the right to appeal for acquiring a new qualifying certificate:
4.1. within one year as from the date of the decision on cancellation of the qualifying expert certificate on customs clearance, provided such a certificate has been cancelled on the basis stipulated in sub-clauses 1.1 and 1.3 of clause 1 of the present article;
4.2. during the term stipulated by the valid court resolution, provided a qualifying expert certificate on customs clearance has been cancelled on the basis stipulated in sub-clause 1.2 of clause 1 of the present clause;
4.3. during the term when a person is subjected to the official penalty, provided a qualifying expert certificate on customs clearance has been cancelled on the basis stipulated in sub-clause 1.4 of clause 1 of the present clause.
CHAPTER 12
PECULIARITIES OF CUSTOMS CLEARANCE CONCERNING GOODS CONTAINING OBJECTS OF INTELLECTUAL PROPERTY
Article 91. Measures on protection of the intellectual property rights taken by the customs authorities during customs clearance
1. During the procedure of customs clearance of goods placed under a customs regime, the customs authorities shall be authorized to suspend custom clearance of such goods with a view of protection of rights of a legal owner on objects of intellectual property in accordance to the present chapter.
2. A legal owner or any other person representing his/her interests (hereafter an applicant), having grounds to assume that in the process of transportation of goods over the customs border the rights of the legal owner on the objects of intellectual property are or can be broken, shall have the right to apply to the State Customs Committee of the Republic of Belarus with the view of having the customs authorities to undertake special measures in order to protect his/her rights on objects of intellectual property (hereinafter - measures on protection of intellectual property rights).
3. The measures being taken by the customs authorities according to the present chapter shall not interfere with the legal owner to resort to any legal means of protection of the rights.
4. The customs authorities shall not apply measures on protection of the intellectual property rights stipulated by the present chapter to goods meant for private use, transported over the customs border by physical persons, sent by international mail or moved by any other means addressed to physical persons.
Article 92. Application for taking by the customs authorities of measures on protection of intellectual property rights
1. An application for taking by the customs authorities of measures on protection of the intellectual property rights submitted by an applicant to the State Customs Committee of the Republic of Belarus shall contain:
1.1. information on the legal owner with indication of objects of intellectual property, the right on which can be breached in the process of transportation of goods over the customs border, or when performing certain actions with goods placed under customs control, as well as information on the term during which the customs authorities will be taking measures on protection of intellectual property rights;
1.2. detailed description of goods containing objects of intellectual property and data on the place of manufacture of such goods, manufacturers and persons having sanctions or licenses permitting use of rights for objects of intellectual property, and other data available at disposal of an applicant;
1.3. description of goods which may be deemed infringing;
1.4. other information allowing for detection of infringing goods.
2. The following documents shall be attached to an application for taking measures on protection of intellectual property rights of the part of by the customs authorities:
2.1. documents confirming availability and accessory of the right for objects of intellectual property (certificate, license contract, other documents according to the legislation), and in case of need one should attach documentary confirmation of powers of the person representing interests of the legal owner;
2.2. a written obligation of an applicant on compensation of property damage, which can be inflicted upon a customs applicant, proprietor, addressee of goods, or any person specified in article 150 of the Code in connection with the suspense of customs clearance of goods;
2.3. other documents containing information allowing for detection of infringing goods.
3. Simultaneously with submission of an application for taking by the customs authorities of measures on protection of intellectual property rights, samples of goods are to be submitted if possible, such as photo or other image of goods containing objects of intellectual property as well as samples of goods which are supposed to be infringing.
4. The State Customs Committee of the Republic of Belarus shall consider applications for taking by the customs authorities of measures on protection of intellectual property rights within one month as from the date following the registration day of the given application when due hereunder.
With a view to check reliability of the data submitted by an applicant, the State Customs Committee of the Republic of Belarus shall have the right to request from third parties and other state bodies documents confirming the data submitted by the legal owner. The specified persons are obliged to present the required documents within ten working days as from the moment of inquiry date reception. Thus, the State Customs Committee of the Republic of Belarus shall have the right to prolong the term of consideration of an application, but no more than for two months.
Article 93. Decision on taking measures on protection of intellectual property rights by customs authorities
1. According to the results of consideration of an application for taking measures on protection of intellectual property rights by the customs authorities, the State Customs Committee of the Republic of Belarus shall make a decision on taking measures on protection of intellectual property rights by the customs authorities or on refusal to take such measures.
A corresponding customs payment shall be charged for taking measures on protection of intellectual property rights by the customs authorities.
2. A decision on taking measures on protection of intellectual property rights by the customs authorities shall be drawn in accordance with the procedure established by the State Customs Committee of the Republic of Belarus, and shall contain data on the term during which the customs authorities will be taking measures on protection of intellectual property rights concerning the object (objects) of intellectual property specified in an application.
The term during which the customs authorities will be taking measures on protection of intellectual property rights shall be determined on the basis of the term specified by an applicant in an application, but it can not last more than two years as from the date of inclusion of the object of intellectual property into the customs register of objects of intellectual property.
The term during which the customs authorities will be taking measures on protection of intellectual property rights cannot last longer than the validity of the rights of the legal owner.
3. A decision on refusal in taking measures on protection of intellectual property rights by customs authorities shall be taken in case an applicant submitted unreliable data, or an applicant breached the requirements specified in the present chapter, and also if the State Customs Committee of the Republic of Belarus takes a decision that the customs authorities cannot provide for fulfillment of measures on protection of intellectual property rights.
4. The State Customs Committee notifies the applicant in a written form about the decision taken according to the results of consideration of the application.
5. In case of change in the data specified in the application, or in the documents attached thereto, the applicant shall immediately inform the State Customs Committee of the Republic of Belarus thereon.
6. A decision on taking measures on protection of intellectual property rights by the customs authorities can be cancelled by a decision of the State Customs Committee of the Republic of Belarus under a claim of the applicant, or under to a decision of the State Customs Committee of the Republic Belarus in the following cases:
6.1. if an applicant breaches the conditions of the present chapter;
6.2. after the expiry of the term of the right protection of the object of intellectual property;
6.3. if the decision was taken on the basis of incomplete or unreliable data.
7. Decisions of the State Customs Committee of the Republic of Belarus on taking measures on protection of intellectual property rights by the customs authorities and on cancellation of such decisions shall be conveyed to the customs authorities in accordance to the procedure established by the State Customs Committee of the Republic of Belarus.
Article 94. Customs register of objects of intellectual property
1. According to the decision made by the State Customs Committee of the Republic of Belarus on taking measures on protection of intellectual property rights by the customs authorities, the object (objects) of intellectual property concerning which such measures will be taken shall be entered into the customs register of objects of intellectual property which is kept by the State Customs Committee of the Republic of Belarus.
2. When the State Customs Committee of the Republic of Belarus takes a decision on cancellation of the decision on taking measures on protection of intellectual property rights by the customs authorities, the object (objects) of intellectual property concerning which such measures were taken shall be subjected to expungement from the customs register of objects of intellectual property.
Article 95. Suspension of customs clearance
1. If resulting from the customs control over customs clearance of goods containing objects of intellectual property included into the customs register of objects of intellectual property, the customs authorities detect attributes specifying that goods can be infringing, customs clearance of such goods shall be suspended for ten business days. On a request of an applicant the specified term can be prolonged, but for not more than ten business days, provided the specified person addressed to the bodies authorized according to the legislation for protection of the rights of a legal owner.
A decisions on suspension of customs clearance of goods and on prolongation of the term of customs clearance shall be made by an authorized official of a customs authority.
2. A customs authority shall notify a customs applicant and an applicant on suspension of customs clearance of goods within one business day following the day when a decision on such suspension was taken, and inform a customs applicant on the name and location (address) of the applicant, and the applicant about the name and location of the customs applicant.
3. If before the suspension expiry term of customs clearance of goods the body authorized according to the legislation does not make a decision on withdrawal of goods, imposing arrest on them or on their confiscation, on the day following the suspension expiry day of customs clearance of goods, thus customs clearance of such goods shall be renewed and performed according to the procedure established by the Code.
4. A decision on suspension of customs clearance of goods shall be cancelled before the suspension term expiry of customs clearance of goods:
4.1. if an applicant applied to a customs authority with a request to cancel such decision;
4.2. if the State Customs Committee of the Republic of Belarus took a decision to cancel the previous decision to take measures on protection of intellectual property rights by the customs authorities;
4.3. if the liability on property damage compensation according to the suspension of customs clearance of goods was not fulfilled within the terms stated in article 96 of the Code;
4.4. if a body authorized according to the legislation took a decision on withdrawal of goods, on imposing arrest on them or on their confiscation.
5. A decision on suspension of customs clearance of goods shall be cancelled on the day, when one of the reasons stipulated by clause 4 of the present article is revealed. The specified decision is cancelled by the chief of the customs authority, which authorized official took such a decision, or by a person authorized by the chief of a customs authority to cancel such decisions in writing.
6. Following the day of cancellation of the decision on suspension of customs clearance of goods according to the reasons stipulated in sub-clauses 4.1-4.3 of clause 4 of the present article, customs clearance of such goods shall be renewed and performed according to the present Code.
The goods, the decision on suspension of which was cancelled according to the reasons stipulated in sub-clause 4.4 of clause 4 of the present article, after cancellation of such decision shall continue to be under customs control prior to making a corresponding decision by the body authorized according to the legislation. After taking the corresponding decision by the body authorized according to the legislation, customs clearance shall be performed according to the Code, save for cases when there is a decision on their confiscation. Thus the persons obliged to submit goods for customs clearance in order to place such goods under a customs regime, including the customs regime supposing exporting from the customs territory, are to be persons who are granted the property right for goods and rights of use, possession and (or) disposal of such goods according to the legislation of the body.
7. The order of prolongation of the suspension term of customs clearance and notification of an applicant and the customs applicant about the decision taken shall be determined by the State Customs Committee of the Republic of Belarus.
8. The legal owner according to the civil legislation shall undertake the responsibility for property damage inflicted upon a customs applicant, proprietor or addressee of goods as a result of suspension of customs clearance of goods according to the present chapter, if according to procedure established by the legislation it will not be detected that the goods (including their packaging and label) are infringing.
Article 96. Execution provision of the obligation to compensate property damage connected with customs clearance suspension
Within five calendar days as from the date of making a decision on customs clearance suspension an applicant shall execute the obligation specified in sub-clause 2.2 of clause 2 of the article 92 of the Code by means stipulated by the civil legislation.
Article 97. Submission of information. Sampling of goods
1. A customs authority shall provide an applicant and the customs applicant with the information required for inspection and detection, if goods which customs clearance was suspended are infringing.
2. Information received by an applicant or the customs applicant according to the present article are confidential and is not subject to disclosure or transfer to third parties including state bodies, save for the cases stipulated by the law and (or) acts of the President of the Republic of Belarus.
3. Under a written sanction of a customs authority the legal owner, customs applicant or their representatives can take samples of goods being under customs control and concerning which the decision on suspension of customs clearance was made, to carry out research and examine, take pictures or to otherwise fix such goods.
CHAPTER 13
PECULIARITIES OF CUSTOMS CLEARANCE CONCERNING GOODS TRANSPORTED OVER THE CUSTOMS BORDER BY MEANS OF PIPELINE AND TRANSMISSION LINES
Article 98. Peculiarities of customs clearance of goods transported over the customs border by means of a pipeline
1. The imported goods transported over the customs border by means of a pipeline, save for transit goods shall be subjected to customs clearance for placing under a customs regime within twenty calendar days following the date of documentary clearance of acceptance of such goods in compliance with the procedure established by the legislation.
2. Prior to placing under a customs regime the imported goods transported over the customs border by means of a pipeline shall be stored in places of acceptance without applying a customs procedure of temporary storage of goods. The given goods are not supposed to be used or managed in any way including alienation by means of concluding civil transactions.
3. When transporting and storing goods transported over the customs border by means of a pipeline such procedures as mixing and change of quantity and quality of goods owing to technological features of transportation and specific characteristics of goods according to requirements of the technical normative legal certificates acting in the Republic Belarus shall be acceptable.
4. Customs clearance of goods transported over the customs border by means of a pipeline shall be performed without actual submission of such goods to a customs authority.
5. Goods transported over the customs border by means of a pipeline and placed under a customs regime allowing for export of goods from the customs territory shall be transported over the customs border without permits issued by a customs authority for departure of goods from the customs territory with subsequent submission of documentary confirmation of actual export of such goods from the customs territory. The terms and order of submission of the documentary confirmation of the actual export of goods transported over the customs border by means of a pipeline shall be defined by the State Customs Committee of the Republic of Belarus.
Article 99. Peculiarities of customs clearance of goods transported over the customs border by means of transmission lines
1. Goods transported over the customs border by means of transmission lines (hereafter - electrical energy), save for transit goods shall be subjected to customs clearance for placing under a customs regime not later the twentieth day following the calendar month of the actual delivery of electric energy.
The actual quantity of electrical energy which is defined on the basis of indications of accounting devices installed in technologically reasoned places which fix the transportation of electrical energy shall be subjected to customs declaring.
The quantity of electrical energy transported between two states shall be defined as balance-overflow (the algebraic sum of overflows of electrical energy in opposite directions in the working interstate transmission lines of all voltage classes) per every calendar month.
The calculated value of balance-overflow shall be adjusted according to the amount of losses occurring when transporting electrical energy in the networks.
Customs declaring shall be performed on the basis of certificates testifying actual deliveries of electrical energy according to the corresponding foreign commerce contract.
2. Electrical energy use and managing are acceptable in any way including alienation by concluding civil transactions up to its placement under a customs regime.
3. Customs clearance of electrical energy shall be performed without actual submission to a customs authority.
Article 100. Identification non-appliance concerning goods transported over the customs border by means of a pipeline and electrical energy
Identification means concerning goods transported over the customs border by means of a pipeline and electrical energy shall not be applied, that does not interfere with the customs authorities in defining for the customs purposes quantity, quality and other characteristics of goods using the data contained in the documents, counters and other measuring devices indications.
CHAPTER 14
PECULIARITIES OF CUSTOMS CLEARANCE OF GOODS TRANSPORTED OVER THE CUSTOMS BORDER BY INTERNATIONAL MAIL
Article 101. Interdictions and restrictions on import of goods to and export from the customs territory by international mail
1. The following goods shall not be permitted for transportation by international mail:
1.1. goods forbidden for transportation over the customs border when importing and (or) exporting due to economic and non-economic reasons;
1.2. goods forbidden for transportation according to the acts of the Universal Postal Union;
1.3. goods restricted for transportation over the customs border when importing and (or) exporting due to economic and non-economic reasons, if interdiction on its transfer by international mail is established by the President of the Republic of Belarus, or by the Government of the Republic of Belarus under an order of the President.
2. As regards goods restricted for transportation over the customs border when importing and (or) exporting due to economic and non-economic reasons, addressees or senders of the specified goods or persons acting on their behalf shall submit the necessary sanctions and (or) licenses of the authorized state bodies for import and (or) export of such goods during customs clearance.
3. As regards goods restricted for transportation over the customs border when importing and (or) exporting due to economic reasons, the sanction and (or) licenses of the authorized state bodies for import and (or) export of such goods shall not be subject to submission in the following cases:
3.1. when transferring goods for a private use to the address of physical persons;
3.2. in other cases defined by the President of the Republic of Belarus or the Government of the Republic of Belarus.
Article 102. Peculiarities of customs clearance of goods sent by international mail
1. International mail cannot be given out by the national mail service operator to their addressees or sent from the customs territory without a permission of a customs authority.
International mail which addressees are physical persons shall be given by the national operator of a mail service to their addressees upon payment by addressees the customs duties calculated by a customs authority.
2. Customs clearance of goods sent by international mail shall be performed in a customs clearance points located in establishments of international postal exchange, save for the case stipulated in clause 5 of the present article. Objects of the mail service being establishments of the international postal exchange shall be defined by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise.
3. The procedure of customs clearance of goods for private use sent by international mail, which addressees and (or) senders are physical persons being within the customs territory shall be defined by the President of the Republic of Belarus according to the limits of the preferential order of transporting over the customs border of goods for private use.
4. Customs clearance of goods sent by international mail, save for goods specified in clause 3 of present article, which senders or addressees within the customs territory are organizations or individual entrepreneurs shall be performed according to the Code as established by the State Customs Committee of the Republic of Belarus.
5. Customs clearance of goods specified in clause 4 of the present article can be performed by a customs authority competent to perform actions with addressees or senders of goods.
6. Customs clearance of goods exported from the customs territory by international mail as specified in clause 4 of the present article shall be performed prior to delivery of the specified goods to the national operator of mail service for sending.
Article 103. Customs inspection and examination of the international mail
1. A national operator of mail service on demand of the customs authorities provides access to international mail in order to carry out customs inspection and examination. The method of examination shall be defined by the customs authorities.
2. The customs authorities do not demand presentation of the following kinds of imported items of mail:
2.1. aerogrammes, postcards and letters;
2.2. sectiongrammes.
3. Having sufficient data to assume that the items of mail specified in clause 2 of the present article contain goods forbidden or restricted for transportation over the customs border when importing and also when carrying out customs inspection or examination on the basis of selective or casual checks the customs authorities shall have the right to demand presentation of the specified items of mail.
4. The customs authorities shall have the right to demand from the national operator of mail service to present imported international mail items concerning which the customs authorities carry out customs inspection or examination on the basis of selective or casual checks.
5. When carrying out customs inspection or examination technical means of customs control are used to maximum extent.
Article 104. Peculiarities of customs duties payments concerning goods sent by international mail
1. Customs duties concerning goods for private use sent by international mail which addressees are physical persons shall be calculated by the customs authorities in charge of customs clearance in the establishments of the international postal exchange.
2. Calculation of the sums of the customs duties and taxes shall be made on the basis of the data on the value of goods specified in the documents stipulated by the acts of the Universal Postal Union and other documents used for the customs purposes. As regards international mail with the declared value, the sums of the customs duties and taxes shall be calculated in respect to the declared value in case it exceeds the value specified in the documents used for customs purposes.
3. The tax obligation on payment the import customs duties and taxes concerning goods for private use sent by international mail which addressees are physical persons shall arise:
3.1. at the national operator of mail service as from the moment of acceptance of such goods;
3.2. at the addressee of such goods as from the moment of delivery of such goods by the national operator of mail service to the addressee sanctioned by a customs authority.
4. The tax obligation on payment of import customs duties and taxes concerning goods for private use sent by international mail which addressees are physical persons shall be cancelled:
4.1. at the national operator of mail service under return of such goods to the sender, or under delivery of goods to the addressee sanctioned by a customs authority;
4.2. at the addressee of such goods and at the national operator of mail service in the cases established in sub-clauses 2.1-2.9 of clause 2 of article 243 of the Code.
5. The tax obligation on payment of the import customs duties and taxes concerning goods for private use sent by international mail which addressees are physical persons shall be executed within the following terms:
5.1. by the addressee of such goods on the day of delivery of such goods by the national operator of mail service to the addressee;
5.2. by the national operator of mail service:
in case of delivery of goods to the addressee not sanctioned by a customs authority, or in case of delivery of goods to a person other than addressee on the delivery day of goods by the national operator of mail service, and should such a day not be defined - on the day of such delivery detection;
in case of loss of goods meant for private use sent by international mail which addressees are physical persons on the day of loss of goods, and should such a day not be defined - on the day of detection of the fact of such a loss.
6. Customs duties and taxes concerning goods meant for private use sent by international mail which addressees are physical persons shall be calculated by a customs authority, when the procedure of customs clearance of such goods in accordance to the legislation norms active in respect to goods for private use as of the date of acceptance of such goods by the national operator of mail service. Thus the official rate of the Belarusian rouble against foreign currency quoted by the National Bank of the Republic of Belarus as of the date of acceptance of goods by the national operator of mail service shall be applied.
In case of a loss of international mail items or delivery thereof to the addressee without authorization of a customs authority, the import customs duties and taxes shall be paid by the national operator of mail service in the amount corresponding the sums of the import customs duties and taxes, which would be paid on placing of such goods under the customs regime of free circulation calculated as of the date of acceptance of goods by the national operator of mail service.
7. Payment of customs duties concerning goods sent by international mail shall be made according to the procedure established by section VII of the Code considering peculiarities stipulated by the present article.
SECTION IV
CUSTOMS PROCEDURES
CHAPTER 15
CUSTOMS PROCEDURE OF CUSTOMS TRANSIT
Article 105. General provisions on the customs procedure of customs transit
1. The customs procedure of customs transit stands for a customs procedure defining a special procedure of international and domestic transportation of goods being under customs control between the customs control zones.
The customs procedure of customs transit shall not be applied to the vehicles of international transportation and supplies, unless the Code stipulates otherwise.
The customs procedure of customs transit established as regards transit goods presupposes export of such goods from the customs territory.
2. Foreign goods which transit is forbidden according to the legislation and (or) to the international treaties ratified by the Republic of Belarus cannot be placed under the customs procedure of customs transit.
3. Foreign goods placed under the customs procedure of customs transit shall preserve the status of foreign goods. Domestic goods placed under the customs procedure of customs transit shall preserve the status of domestic goods.
4. Foreign goods shall be subject to placement under the customs procedure of customs transit without execution of tax obligation on payment of the import customs duties and taxes.
5. Goods restricted for transportation over the customs border when importing and (or) exporting due economic reasons shall be placed under the customs procedure of customs transit without providing a customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import and (or) export of such goods.
Goods restricted for transportation over the customs border when importing and (or) exporting due to non-economic reasons shall be placed under the customs procedure of customs transit under provision a customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import and (or) export of such goods.
6. Transportation of goods according to the customs procedure of customs transit can be carried out by any carrier including a customs carrier.
7. Submission of goods for customs clearance with the view of placing goods under the customs procedure of customs transit can be carried out by a carrier or a forwarding agent, provided a forwarding agent is a resident of the Republic of Belarus or a person who will store goods or perform other operations with goods in place of delivery according to the Code.
8. The customs procedure of customs transit shall be applied with the view of delivery of goods and documents attached thereto from a customs departure body to a customs destination body.
9. The Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise, may stipulate peculiarities of the customs procedure of customs transit on deliveries by international mail and on transportation of goods by water vessels and railway.
10. The provisions of the present chapter shall not cover goods transported by air transport, if during an international flight an air vessel makes intermediate or emergency landing in a point of entry without a partial unloading of goods, and on goods transported over the customs border by means of a pipeline and transmission lines.
Article 106. Customs departure body and customs destination body
1. A customs departure body is a customs authority which activity includes placing goods under the customs procedure of customs transit and initiating transportation thereof in accordance with the specified customs procedure.
2. A customs destination body is a customs authority which activity covers delivery location of goods placed under the customs procedure of customs transit where the specified customs procedure completes.
3. A customs departure body can be simultaneously a customs destination body, if the place of goods delivery placed under the customs procedure of customs transit belongs to the sphere of activity of the customs departure body.
Article 107. Sanction for customs transit
1. Goods shall be deemed placed under the customs procedure of customs transit as from the moment of issuance by a customs departure body of a permit for customs transit.
2. A permit for customs transit shall be issued to a person who submitted goods for customs clearance with the view of placing thereof under the customs procedure of customs transit.
3. A permit for customs transit shall be issued to a person in accordance to the following terms:
3.1. if goods are not forbidden to be transported over the customs border when importing and (or) exporting, save for the case of return export of goods which were transported to the Republic of Belarus by mistake, and which are forbidden for transportation over the customs border when importing, if the place of actual transporting of the specified goods over the customs border does not coincide with the location of such goods;
3.2. if there is a boundary control and other kinds of state control of goods importing onto the customs territory, provided goods are subjected to such control at the entry point according to the legislation;
3.3. if there have been permits and (or) licenses submitted in regard to such goods, in case of, when according to the legislation transportation of such goods to the customs territory is to be performed, if they are supported by the specified permits and (or) licenses;
3.4. if there have been a document of customs transit submitted concerning the given goods (article 108 of the Code);
3.5. if there have been a guarantee of the tax obligation on payment of import customs duties and taxes submitted concerning foreign goods placed under the customs procedure of customs transit, save for cases when such maintenance is not required (clause 2 of clause 113 of the Code).
4. A permit for customs transit shall be issued by a customs authority, when such customs authority is convinced that the terms established in clause 3 of the present article are fulfilled, but not later than in one business day as from the date following acceptance by a customs authority of the document of customs transit (article 108 of the present Code), and at a round-the-clock operating regime of the customs clearance point - not later than twenty four hours as from the moment of acceptance by the customs authority of the customs transit document. The customs transit document is accepted by the customs departure body on the day of its submission, if it satisfies all the established requirements.
Issuing a permit for customs transit, a customs departure body shall establish the term of the customs procedure of customs transit (article 109 of the Code), define a place of goods delivery (article 112 of the present Code), the route of goods transportation, if transportation of goods is carried out on a certain route (clause 6 of the present article), apply means of identification of goods and attached documents (article 110 of the present Code).
The procedure and order of permit issuance for customs transit shall be established by the State Customs Committee of the Republic of Belarus.
5. The State Customs Committee of the Republic of Belarus is authorized to deny a carrier the right for customs transit, if he/she has repeatedly breached the obligations on goods transportation according to the customs procedure of customs transit, which was stated by valid resolutions to impose an official penalty on administrative customs offences, if one of the specified resolutions is not executed or if such a carrier does not execute the tax obligation on payment of the import customs duties and taxes in conformity with article 122 of the Code. The specified resolution is to be cancelled not later than in one business day following the day of submission of confirmation of resolution execution to impose an official penalty on administrative customs offences and (or) execution of tax obligation on payment of the import customs duties and taxes in conformity with article 122 of the Code.
6. The Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, shall have the right to define transportation routes of certain kinds of goods according to the customs procedure of customs transit.
7. When transporting goods according to the customs procedure of customs transit into a delivery location (article 112 of the present Codes) not being a customs clearance point, a permit for customs transit shall be issued exclusively to the person who stores goods or performs other operations with goods in a delivery location according to the Code.
Article 108. Customs transit document
1. As a customs transit document the customs departure body accepts a customs document of the established form and, in cases stipulated by clause 4 of the present article - transportation (shipment) and commercial documents.
The procedure and order of filling in a customs document used as a customs transit document shall be established by the State Customs Committee of the Republic of Belarus.
2. The documents specified in part one of the present article accepted by customs authorities as a document of a customs transit shall contain the following data:
2.1. name (last name, name, fathers name) and location (residence) of the sender and addressee of goods according to transportation (shipment) documents;
2.2. names of the country of departure and destination country of goods;
2.3. name (last name, name, fathers name) and location (residence) of the carrier of goods or of a forwarding agent, if a forwarding agent receives a sanction for customs transit;
2.4. data on the vehicle which transports goods into the customs territory and, in case of motor-vehicle transportation data on the driver of vehicle;
2.5. names, quantity, value of goods according to the commercial, transportation (shipment) documents;
2.6. codes of goods according to the Harmonized system of description and coding of goods, or the Commodity nomenclature of foreign trade activities at the level of at least first four signs;
2.7. gross weight of goods or volume on each code of the Commodity nomenclature of foreign trade activities , or the Harmonized system of the description and coding of goods;
2.8. quantity of cargo packages;
2.9. destination of goods according to the transportation (shipment) documents.
3. The Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, shall have the right to reduce the list of the data specified in clause 2 of the present article taking into account categories of the persons transporting goods, kinds of goods, as well as proceeding from a type of transportation.
4. Transportation (shipment) and commercial documents containing data specified in clause 2 of the present article shall be accepted by a customs departure body as customs transit documents in the following cases:
4.1. when transporting goods by rail;
4.2. if during the customs procedure of customs transit it is not required to submit a guarantee of the execution of the tax obligation on payment of the import customs duties and taxes;
4.3. in other cases established by the legislation.
5. If transportation (shipment) and commercial documents do not contain all the data specified in clause 2 of the present article, a customs transit document shall be submitted according to the established procedure.
When submitting a customs transit document according to the established procedure, transportation (shipment) and commercial documents on goods shall be submitted.
6. A customs authority shall have no right to demand from a person submitting goods to customs clearance for placing under the customs procedure of customs transit submission of other data save for the data specified in clause 2 of the present article.
7. An official of a customs authority makes a mark on the documents according to the form and procedure established by the State Customs Committee of the Republic of Belarus on acceptance of the documents submitted according to clause 4 of the present article as a customs transit document.
8. When submitting the documents accepted by the customs authorities as a customs transit document the data contained therein shall be represented in electronic format and in the order defined by the State Customs Committee of the Republic of Belarus.
9. In cases stipulated by international treaties ratified by the Republic of Belarus the documents issued according to the international treaties ratified by the Republic of Belarus shall be used as a customs transit document.
10. Pursuant to the Code, a customs transit document can be presented in the form of an electronic document.
The form of an electronic a customs transit document shall be approved by the Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, and the order of its compilation, submissions and application for the customs purposes shall be defined by the State Customs Committee of the Republic of Belarus.
Article 109. Term of the customs procedure of customs transit
1. The customs procedure of customs transit time limit cannot exceed five calendar days, if goods are transported by motor vehicles, thirty calendar days - with the use of watercrafts and railway transport, and in case of air transportation - three calendar days as from the date of obtaining of a sanction for customs transit.
2. While issuing a sanction for customs transit, the term of the customs procedure of customs transit shall be established by a customs departure body within the limits of the period established by clause 1 of the present article on the basis of an application of the person submitting goods to customs clearance with the view of placing them under the customs procedure of customs transit, usual term of goods transportation, a type and opportunities of a vehicle, its route, other transportation terms, and subject to the requirements of a drivers work and rest regime according to the international treaties ratified by the Republic of Belarus.
3. The term of the customs procedure of customs transit established by a customs authority under the reasoned application of a person having received a sanction for customs transit can be prolonged for the period established by clause 1 of the present article.
If while transporting goods according to the customs procedure of customs transit the carrier cannot deliver goods to the originally target date due to an emergency or force majeure, the term of the customs procedure of customs transit can be prolonged for the period exceeding the time limit established by clause 1 of the present article.
The order of prolongation shall be defined by the State Customs Committee of the Republic of Belarus.
Article 110. Means of goods and documents identification
1. A customs departure body shall use means of goods identification within the customs procedure of customs transit to provide a possibility for the customs authority to detect any traces of goods withdrawal, enclosure of goods in a vehicle or fulfillment of any actions with goods, provided the specified actions could be accomplished while transporting goods according to the customs procedure of customs transit.
2. The basic means of goods identification within the customs procedure of customs transit are customs stamps and seals affixed by a customs departure body on a vehicle, or they are the customs seals of the foreign states customs authorities.
3. The foreign customs authorities seals cannot be used (admitted) if:
3.1. a customs departure body considers customs seals insufficient or unreliable according to the criteria determined by clause 1 of article 111 in the Code;
3.2. a customs departure body carries out customs examination of goods.
4. If the customs authorities use (recognize) customs seals of the foreign states customs authorities, the provisions of clause 2 of article 303 of the Code are effective for change, removal, destruction or damage of such identification means.
5. Affixing seals and stamps on a vehicle by a customs departure body shall be performed on observing of the terms established by article 111 of the Code.
6. If it is impossible to apply basic means of goods identification, a customs departure body shall use other means of identification in the following way:
6.1. application of numeric, alphabetic or other marks, identification marks, affixing customs seals and stamps on separate cargo packages;
6.2. affixing of stamps;
6.3. sampling;
6.4. description of goods;
6.5. planning, making of zoom image data, photos, videorecordings, pictures of goods.
7. As means of goods identification a customs authority can admit the seals of a goods sender, a carrier (a forwarding agent), as well as drawings, zoom image data, photos, videorecordings, pictures of goods, including vehicles presented by a carrier (a forwarding agent).
8. For the customs purposes the customs authorities shall apply means of identification concerning transportation (shipment) documents, and also business documents for goods available from a carrier.
9. As regards the documents specified in clause 8 of the present article, a customs authority shall have the right to use means of identification in the following way:
9.1. affixing seals and (or) stamps on documents;
9.2. applying special marks, labels, special protective instruments;
9.3. placing the documents necessary for the customs purposes and subject to affixation of customs stamps and seals in cargo compartments of vehicles;
9.4. placing the documents necessary for the customs purposes, in safe-packages.
Article 111. Equipment of transport facilities while transporting goods with the customs seals and stamps affixed
1. Transport facilities can be admitted to transportation of goods with the customs seals and stamps affixed, provided that customs seals and stamps can be put directly on such transport facilities which are designed and equipped in such a way that:
1.1. customs seals and stamps can be affixed in a simple and reliable way;
1.2. goods cannot be taken out from the sealed part of the cargo compartments of a transport facility, or be enclosed in them without any visual traces of their opening or without damage of customs seals and stamps;
1.3 there are no secret places for concealment of goods in cargo compartments of transport facilities;
1.4. all places in a transport facility that are intended for accommodation of goods, are easily accessible for customs inspection.
2. The requirements to a transport facility, established by clause 1 of the present article shall be considered fulfilled, if a transport facility corresponds to the technical requirements of its design, established by the President of the Republic of Belarus, the Government of the Republic of Belarus or the international treaties ratified by the Republic of Belarus.
3. A customs department body makes a decision on admission of a transport facility to transport goods customs seals and stamps affixed, provided a transport facility has not been previously admitted to transportation with customs seals and stamps affixed.
The specified decision shall be made by a customs departure body on the day of the conserned persons application.
4. The preliminary allowance for a transport facility to transport goods with customs seals and stamps affixed shall be executed by a customs authority by granting a certificate allowing a transport facility to transport goods with customs seals and stamps affixed.
5. A certificate allowing a transport facility to transport goods with customs seals and stamps affixed can be issued individually or according to the design (series) of transport facilities.
6. The certificate allowing a transport facility to transport goods with customs seals and stamps affixed shall be issued by a customs authority under the concerned persons application not later than five working days as from the day of receiving of such an application. The specified certificate remains valid until there are any changes in the design of a transport facility.
A certificate allowing a transport facility to transport goods with customs seals and stamps affixed shall remain valid even if the right of possession of a transport facility passes to other person.
The form of a certificate allowing a transport facility to transport goods with customs seals and stamps affixed, as well as the order of its issuance shall be established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus or the international treaties ratified by the Republic of Belarus specifies otherwise.
7. The customs authorities do not demand preliminary allowance for a transport facility to transport goods with customs seals and stamps affixed, except for the cases, when:
7.1. transportation of goods is carried out by a customs carrier;
7.2. preliminary allowance for such transportation is stipulated by the international treaties ratified by the Republic of Belarus.
Article 112. Goods delivery point within the customs procedure of customs transit
1. Goods delivery point within the customs procedure of customs transit shall be determined by a customs departure body on the basis of the destination data specified in transportation (shipment) documents. Goods delivery location is a zone within the customs supervision which is in the zone of the customs allocation body operation. At the same time the location of goods delivery that are transported from a point of entry (article 53 of the Code) is a customs clearance point of the customs allocation body, unless the President of the Republic of Belarus or the Government of the Republic of Belarus specify otherwise.
2. In case of destination change according to the transport legislation as regards the customs procedure of customs transit, a carrier shall have the right to apply to the customs authority for change of goods delivery location. Simultaneously a carrier is obliged to place a transport facility in a customs clearance point of any customs authority which is on its travel line, unless the President of the Republic of Belarus or the Government of the Republic of Belarus specify otherwise, and to submit an application for change of goods delivery location to this customs authority, made in a free form, the documents confirming change of destination, and the documents stipulated by clause 3 of article 119 of the Code.
A decision of goods delivery location change shall be made by a customs authority not later than one working day as from the day of receipt an application and documents specified in part one of the present clause. Simultaneously the customs procedure of customs transit of goods in relation to which the decision of goods delivery location change is made, terminates and further transportation of such goods is carried out under the condition of a new sanction for customs transit (article 107 of the present Code).
The customs operations connected to goods delivery location change and termination of the customs procedure of customs transit according to present article shall be determined by the State Customs Committee of the Republic of Belarus.
Article 113. Satisfaction of tax obligation on import customs clearance charges, taxes concerning foreign goods placed under the customs procedure of customs transit
1. Import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit shall be ensured in the ways established by article 262 of the present Code, in sizes corresponding to the sums of import customs charge, taxes which would be subject to payment when placing such goods under the customs regime of free circulation, calculated as on the day of acceptance of the customs transit document by a customs authority.
If goods data submitted for placing thereof under the customs procedure of customs transit is not enough for calculation of the import customs charge sum, taxes, the size of provision of the tax satisfaction on import customs clearance charge, taxes it shall be determined according to clause 2 of article 261 of the Code.
2. Provision of tax satisfaction on import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit shall not be required in the following cases:
2.1. goods are transported by railway, if a sanction for customs transit is issued to a carrier;
2.2. goods are transported by a customs carrier;
2.3. goods are transported under customs escort (article 114 of the Code);
2.4. should the tax size on import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit make the sum equivalent to not more than sixty primary insurance amounts;
2.5. if it is established by laws, acts of the President of the Republic of Belarus, resolutions of the Government of the Republic of Belarus and (or) the international treaties ratified by the Republic of Belarus.

Article 114. Customs escort
1. Customs escort is convoy of motor transport facilities transporting goods according to the customs procedure of customs transit, that is carried out by customs authorities officials exclusively for the purpose of observing the customs procedure of customs transit.
2. A customs authority shall have the right to make a decision of compulsory customs escort in the following case:
2.1. if separate kinds of goods are transported with a possibility of risk (clause 2 of article 276 of the Code);
2.2. if a carrier repeatedly defaults its obligations to transport goods according to the customs procedure of customs transit that has been established by the valid regulations about imposing the disciplinary actions concerning affairs on administrative customs offences, if even one of the specified regulations is not executed, or if the person presenting goods for customs clearance for placing them under the customs procedure of customs transit, has not executed tax obligations on import customs clearance charge, taxes according to article 122 of the Code;
2.3. if goods are returned when they are wrongly delivered to the Republic of Belarus and forbidden to be imported over the customs border, if the place of actual crossing the border by the specified goods while exporting does not coincide with the location of such goods;
2.4. if goods are transported according to clause 7 of article 107 of the Code;
2.5. if goods imported are restricted for transportation over the customs border due to economic and non-economic reasons.
3. A customs authority can make a decision on customs escort under an application of a person who has presented goods to customs clearance for placing them under the customs procedure of customs transit when failing to provide import customs clearance charge, taxes if providing of such charge is obligatory.
4. Should a customs authority make a decision on customs escort, it shall be obliged to manage such escort in terms, established by part one of clause 4, article 107 of the present Code.
5. A customs fee shall be charged for customs escort of goods.
6. The procedure of customs escort shall be determined by the Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise.
Article 115. Customs carrier
1. A customs carrier can be a legal entity - a resident of the Republic of Belarus, meeting the requirements established by the present Code which was issued with a special sanction (license) by the State Customs Committee of the Republic of Belarus to perform activities in the field of the customs procedures as a customs carrier.
2. The State Customs Committee of the Republic of Belarus shall keep the register of customs carriers and provide informing on the customs carriers included in such a register according to article 9 of the present Code.
3. A customs carrier shall transport goods according to the customs procedure of customs transit without paying import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit.
4. A customs carrier can be a person who:
4.1. has been carrying out cargoes transportation not less than for two years;
4.2. has a special sanction (license) to transport passengers and cargoes (except for technological intraeconomic transportations of passengers and cargoes, fulfilling by a legal person and sole proprietor for their own needs) by motor, internal water, sea transport, the sanction giving the right to execute intrarepublican and international transportations of cargoes, provided such a sanction (license) is required to perform the specified transportations;
4.3. has in his possession, economic administration, operation, rent, including a financial rent (leasing), transport facilities used for goods transportation, including transport facilities suitable for transportation of goods with customs seals and stamps affixed;
4.4. will provide guarantee of a bank, a non-bank credit and financial organization or any other person about import customs clearance charge of a customs carrier, taxes according to article 122 of the present Code to the amount of not less than fifteen thousand primary insurance amounts. Banks and non-bank credit and financial organizations included in the register of banks and non-bank credit and financial organizations recognized by the customs authorities as guarantors of customs clearance charge can act as a guarantor as well as other persons in the order and on the terms established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise.
5. A customs carrier is obliged:
5.1. to observe terms and requirements established by the Code in relation to transportation of goods that are under customs control;
5.2. to keep records of transported goods that are under customs supervision, and to provide the customs authorities with reports about transportation of such goods;
5.3. to carry out transportation of goods according to the customs procedure of customs transit with the use of transport facilities being in his property, economic administration, operation, rent, including a financial rent (leasing);
5.4. to observe confidentiality of information received from a goods sender, their addressee or a forwarding agent.
Article 116. Carriers duties within the framework of the customs procedure of customs transit
While transporting goods according to the customs procedure of customs transit a carrier, whether he is the person who has received the sanction to customs transit or not, is obliged:
to deliver goods and documents for them within the terms established by a customs departure body to goods delivery location, following a certain route, in case it is determined;
to provide goods safety, customs seals and stamps or other means of identification, in case they were applied;
not to allow unloading, overloading (transhipment) and other cargo operations with goods transported according to the customs procedure of customs transit, and also replacement of transport facilities transporting such goods, without the customs authorities permission, except for the cases stipulated by part two of clause 1, article 117 of the Code.
Article 117. Unloading, overloading (transhipment) and other cargo operations with goods, replacement of transport facilities
1. Unloading, overloading (transhipment) and other cargo operations with goods transported according to the customs procedure of customs transit, and also replacement of transport facilities transporting such goods shall be allowed under a customs departure bodys or the customs authoritys sanction in the zone of operation of which the corresponding cargo operation is carried out, except for the cases specified in part two of the present clause.
If the operations specified in part one of the present clause, in relation to goods and transport facilities can be carried out without damage of the customs seals and stamps affixed, or if customs seals and stamps are not affixed to goods, realization of such operations is allowed under a preliminary notice of a customs authority. The notification procedure shall be determined by the State Customs Committee of the Republic of Belarus.
2. A customs authority can deny issuance of a sanction to realize cargo operations with goods, in case that their realization can cause loss of goods or change of their properties, or if there is interdiction to realize such operations in the documents for goods.
Article 118. Measures taken in case of an emergency, force majeure or other circumstances in the framework of the customs procedure of customs transit
1. In case of an emergency, force majeure or other circumstances interfering transportation of goods according to the customs procedure of customs transit, a carrier is obliged to take all and any measures to provide safety of goods and transport facilities, to immediately inform the nearest customs authority about such circumstances and the location of goods, and also to transport goods or to ensure their transportation (if his transport facility is damaged) to the nearest customs authority or other place specified by a customs authority.
2.The customs authorities shall not refund for expenses incurred by a carrier in connection with the requirements observance of clause 1 of the present article.
Article 119. Termination of the customs procedure of customs transit
1. The customs procedure of customs transit shall terminate after delivery of goods to the delivery location established by a customs departure body.
2. Goods shall be placed in the customs control zone, when in the place of goods delivery before termination of the customs procedure of customs transit.
Accommodation of goods in the customs control zone shall be allowed at any time.
3. To terminate the customs procedure of customs transit, a carrier is obliged to provide a customs allocation body with a customs transit document (article 108 of the Code), that contains data on placing goods under the customs procedure of customs transit, and also other available documents for goods within thirty minutes from the moment of a transport facility arrival in a place of goods delivery, and in case of arrival not at the established operating time of the customs authority - within thirty minutes as from the moment of the work beginning of such a customs authority. As regards goods transported with use of watercrafts and railway transport, the Government of the Republic of Belarus, if the President of the Republic of Belarus determines otherwise, can establish another term of the specified documents submission.
4. A customs allocation body shall register a transport facility arrival in a place of goods delivery within thirty minutes as from the moment a carrier presents the documents specified in clause 3 of the present article to the customs authority, and immediately after registration to give the carrier a written confirmation on the transport facility arrival according to the form determined by the State Customs Committee of the Republic of Belarus.
5. Within three hours after registration of the transport facility arrival in a place of delivery, goods should be submitted to customs clearance for placing under the customs procedure of temporary goods holding, under a customs regime or to receive the customs authoritys sanction on departure of goods from the customs territory, if a place of goods delivery is a point of exportation. As for the goods transported with use of watercrafts and railway transport, the Government of the Republic of Belarus, unless the President of the Republic of Belarus determines otherwise, can establish another term for presentation of such goods to customs clearance.
Goods which have not been submitted to customs clearance in the specified term shall be held up by the customs authorities in the order established in chapter 32 of the present Code.
6. A customs allocation body shall process termination of the customs procedure of customs transit in the shortest terms possible, but not later than twenty four hours as from registration of a transport facility arrival in a place of delivery by issuing a customs document to a carrier that testifies termination of the customs procedure of customs transit according to the form determined by the State Customs Committee of the Republic of Belarus.
When revealing infringements of the customs procedure of customs transit the customs document testifying termination of a customs procedure of customs transit shall be issued with some exceptions.
7. Delivering goods to a place which is not a point of customs clearance (clause 7 of article 107 of the Code), the person who has received a sanction to customs transit shall accept goods for holding, prevent operations changing goods condition, causing damages of their packing, use and handle them until a customs authority certifies goods delivery to a warehouse of temporary storage, a customs warehouse or in another place determined as a place of goods delivery according to the rules established in the present chapter. At the same time goods should be placed in a separate room, or on the bordered platform, supplied with identification data plates.
Within twenty four hours as from a transport facility arrival in a place of goods delivery, the documents confirming acceptance of goods for storage shall be provided to a customs allocation body alongside with the documents specified in clause 3 of the present article. Within three calendar days as from the date of presentation of the specified documents a customs authority certifies goods delivery according to the form and order determined by the State Customs Committee of the Republic of Belarus.
Article 120. Discontinuance of the customs procedure of customs transit
In case of goods delivery failure in a place of delivery by virtue of goods transfer by a carrier to the addressee or another person, or loss of goods in other cases, including their destruction in an emergency or force majeure or as a result of natural loss under normal conditions of transportation, the customs procedure of customs transit shall stop according to the order established by the State Customs Committee of the Republic of Belarus.
Article 121. Operations with goods after termination of the customs procedure of customs transit
After termination of the customs procedure of customs transit imported goods can be placed under a customs regime or under another customs procedure, and the exported goods placed under a customs regime or under a customs procedure, admitting goods exportation from the customs territory can be exported from the customs territory after receiving of a sanction from a customs departure body for departure of goods from the customs territory.

Article 122. Origin, discontinuance and terms of tax satisfaction on import customs clearance charge, taxes concerning foreign goods, placed under the customs procedure of customs transit
1. The necessity for a person to satisfy tax obligation on import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit shall arise while presenting goods to customs clearance for placing under the customs procedure of customs transit, when the customs authority accepts the customs transit document.
2. Tax obligation on import customs clearance charge, taxes concerning foreign goods placed under the customs procedure of customs transit shall terminate for the person specified in clause 1 of the present article:
2.1. when a customs authority refuses to grant a sanction for customs transit;
2.2. when a carrier is granted with a document testifying termination of the customs procedure of customs transit, without exceptions concerning the necessity to satisfy tax obligation on import customs clearance charge, taxes;
2.3. in the cases established by sub-clauses 2.1-2.3 and 2.5-2.9 of clause 2 in article 243 of the Code.
3. When pursuant to sub-clause 2.2 of clause 2 of the present article, tax obligation on import customs clearance charge, taxes terminates, paid or collected import customs charges, taxes are subject to refund and (or) putting on the account of forthcoming payments in the order established in article 272 of the present Code.
4. Tax obligation on import customs clearance charge, taxes shall be subject to execution in case of non-delivery of foreign goods in the place of delivery established by the customs authority in the following terms:
4.1. if non-delivery of foreign goods was the result of goods transfer by a carrier to the addressee or another person without the customs authoritys sanction, - on the day of such a transfer, and if such day is not established, - on the day of expiration term of the customs procedure of customs transit;
4.2. if non-delivery of foreign goods was the result of loss of goods, except for loss of such goods because of their destruction in an emergency or force majeure, or as a result of natural loss under normal conditions of transportation, - on the day of such loss, and if such day is not established, - on the day of expiration term of the customs procedure of customs transit;
4.3. if non-delivery of foreign goods was due to other reasons, - on the day of expiration term of the customs procedure of customs transit.
5. Import customs charges, taxes shall be subject to payment in the amounts corresponding to the sums of the import customs charge, taxes which would be subject to payment at placing goods specified in clause 4 of the present article under the customs regime of free circulation, calculated as of the day when a customs authority accepts a customs transit document.
CHAPTER 16
CUSTOMS PROCEDURE OF TEMPORARY STORAGE OF GOODS
Article 123. General provisions of the customs procedure of temporary storage of goods
1. The customs procedure of temporary storage of goods is a customs procedure admitting storage of goods under customs supervision before placing them under a certain customs regime or under another customs procedure, in the customs control zone during a certain period (temporary storage term).
2. Foreign goods placed under the customs procedure of temporary storage of goods shall retain the status of foreign goods. Domestic goods placed under the customs procedure of temporary storage of goods shall retain the status of domestic goods.
3. Foreign goods shall be placed under the customs procedure of temporary storage of goods without satisfying the tax obligation on import customs clearance charge, taxes.
4. Goods restricted for transportation over the customs border when being imported due to economic reasons shall be placed under the customs procedure of temporary storage of goods without providing a customs authority with any corresponding sanctions and (or) licenses of the authorized state bodies for importing of such goods.
Goods restricted for transportation over the customs border when being imported due to non-economic reasons shall be placed under the customs procedure of temporary storage of goods under provision of a customs authority with any corresponding sanctions and (or) licenses of the authorized state bodies for importing of such goods.
5. Temporary storage of goods is exercised in warehouses of temporary storage, unless the present Code and (or) acts of the President of the Republic of Belarus specify otherwise.
Article 124. Placement of goods under the customs procedure of temporary storage of goods
1. Goods shall be deemed placed under the customs procedure of temporary storage of goods as from the moment when a customs authority grants a written sanction for goods temporary storage.
The form and order of granting a sanction for goods temporary storage shall be determined by the State Customs Committee of the Republic of Belarus.
A sanction for temporary storage of goods in places which are not warehouses of temporary storage shall be issued only under a request of persons who will exercise goods temporary storage in such places (articles 129-131 of the Code).
2. For placing goods under the customs procedure of temporary storage of goods, a customs authority should have transport (traffic), business and (or) the customs documents presented that contain the following data:
2.1. name (last name, name, fathers name) and location (residence) of the sender, the addressee of goods according to transport (shipment) documents;
2.2. country of departure and destination;
2.3. names, amount, invoice goods value;
2.4. data on cargo amount, character and ways of goods packing and marking;
2.5. goods codes according to the Harmonized Commodity Description and Coding System, or the Commodity nomenclature of foreign trade activities at the level not less than the first four digits;
2.6. gross weight of goods (in kilograms), or goods volume (in cubic metres);
2.7. data on a warehouse of temporary storage or on another place where goods are supposed to be kept.
3. The Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, shall have the right to cut the data specified in clause 2 of the present article depending on a type of transport, kinds of goods, and also categories of persons transporting goods.
If the submitted documents do not contain the data specified in clause 2 of the present article, the person placing goods under the customs procedure of temporary storage of goods shall inform a customs authority about the missing data providing other documents available.
4. Placing goods under the customs procedure of temporary storage of goods, a customs authority shall have no right to demand data which have not been specified in clause 2 of the present article.
5. The documents provided for placing goods under the customs procedure of temporary storage can be submitted as electronic documents according to the Code.
Forms of such documents shall be established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, and the order of their compilation, submission and application for the customs purposes shall be determined by the State Customs Committee of the Republic of Belarus.
Article 125. Term of temporary storage goods
1. The term of temporary storage of goods makes sixty calendar days.
2. The term of temporary storage of goods shall terminate, if goods are withdrawn or arrested according to the legislation, and also when customs clearance was suspended according to article 95 of the Code.
When goods are withdrawn or arrested, the term of temporary storage of goods shall be resumed as from the date when an administrative offence decision comes into legal validity, if a disciplinary action was not imposed, such as confiscation of such goods, and when customs clearance is suspended as from the date of resumption of customs clearance of goods.
3. Calculation of the term of temporary storage of goods shall begin from the next day following issuance of a sanction for temporary storage of goods.
4. When the term of temporary storage stipulated by the present article is over, goods that are not placed under a customs regime or under a customs procedure, or have not been removed from customs supervision in connection with other circumstances admitting removal of such goods from customs supervision (article 278 of the present Code), shall be held over by the customs authorities according to chapter 32 of the present Code.
Article 126. Operations with goods placed under the customs procedure of temporary storage of goods
1. Authorized persons and their representatives shall have the right to involve goods placed under the customs procedure of temporary storage in usual operations necessary for providing safety of goods in a constant condition (including examination and measuring of goods, moving them within a warehouse of temporary storage or other place where temporary storage of goods is exercised), provided that such operations will not cause change in the condition of goods, infringements of their packing and (or) changes in means of identification applied.
2. Operations that have been not specified in clause 1 of the present article, including sampling of goods, damaged packing recovery, and operations necessary for preparation of goods to the subsequent transportation, can be performed by authorized persons and their representatives with a sanction of a customs authority.
A customs authority shall have the right to reject a sanction to do such operations only provided that their realization will cause loss of goods or change of their condition.
Article 127. Foreign goods unfit for use, spoiled or damaged during temporary storage
Foreign goods unfit for use, spoiled or damaged due to an emergency or force majeure during their temporary storage, for the purposes of customs clearance and import customs clearance charge, taxes shall be further considered as though they have been imported to the customs territory in an unusable, spoiled or damaged condition.
Article 128. Temporary storage of goods in temporary storage warehouses
1. Goods that can harm other goods or demand special conditions of storage should be kept in warehouses or in separate rooms of warehouses of temporary storage specially adapted to storage of such goods while observing obligatory requirements established by the legislation.
2. Warehouses of temporary storage can be used for storage of goods detained or withdrawn by the customs authorities according to the present Code, other laws and (or) acts of the President of the Republic of Belarus.
3. Goods discharge from a warehouse of goods temporary storage that are placed under the customs procedure of temporary storage of goods, including such taken as tests and samples, shall be allowed under the condition that such goods are placed under a customs regime or under a customs procedure, except for the goods taken as tests and samples by the customs authorities according to the present Code.
4. Should a decision on liquidation of a warehouse of temporary storage be made, goods that are placed under the customs procedure of temporary storage of goods before making of such a decision shall be kept in this warehouse up to their placing under a customs regime or under a customs procedure during the term of goods temporary storage.
Article 129. Peculiarities of temporary storage of goods transported by railway facilities
1. On the railway authorities demand temporary storage of goods transported by railway facilities before their unloading directly in transport facilities shall be allowed in public spaces of railway stations which are not warehouses of temporary storage and location of which is coordinated with the customs authorities.
The specified places are customs control zones. The railway authorities are obliged to provide safety for the goods and to exclude outliers access to them.
2. Unloading of goods and their transportation to any other place shall be sanctioned by a customs authority.
Article 130. Peculiarities of temporary storage of goods transported with the use of water or air transport
1. Under a request of the authorities of ports, airports and aerodromes that are points of import, or places of goods delivery according to the customs procedure of customs transit, temporary storage of goods delivered with the use of watercrafts, air transport and unloaded in a port, airport, aerodrome shall be allowed in places which are not warehouses of temporary storage and the location of which is coordinated with the customs authorities.
The specified places are customs control zones. Authorities of a port, airport, aerodrome shall provide safety of goods and to exclude outliers access to them.
2. Unloading of goods and their transportation to any other place shall be sanctioned by a customs authority.
Article 131. Temporary storage of goods in the addressees warehouse
1. On the addressees demand temporary storage of such goods can be executed in the addressees warehouse:
1.1. if temporary storage of goods demanding special conditions of storage is necessary when there is no warehouse of temporary storage adapted to storage of such goods in reasonable affinity from the place of receiving goods, or there is no opportunity of goods deployment in such a warehouse;
1.2. if the addressees of goods are state bodies or other state organizations;
1.3. in other cases specified by the President of the Republic of Belarus or the Government of the Republic of Belarus.
2. When granting a sanction for goods temporary storage in the addressees warehouse, a customs authority shall have the right to demand providing satisfaction of tax obligations relating to customs payments, when the addressee who will exercise goods temporary storage according to the present article has goods, as well as of non-satisfied tax obligations on import customs clearance charges, taxes according to article 132 of the Code, and (or) when such a person fails to satisfy obligations on goods temporary storage according to the customs procedure of goods temporary storage which is determined by a valid decision about imposing a disciplinary action in case of an administrative customs offence, if the specified decision was not executed.
3. While keeping goods in a warehouse the addressee of goods is obliged to observe all other requirements of the present chapter. In the addressees warehouse it is not allowed to keep foreign goods belonging to third parties.
Article 132. Origin, discontinuance and term of tax satisfaction on import customs clearance charge, foreign goods taxes placed under the customs procedure of temporary storage of goods
1. Tax obligation on import customs clearance charge, foreign goods taxes placed under the customs procedure of goods temporary storage shall arise after granting a sanction for goods temporary storage by a customs authority:
1.1. for the person who actually possessed goods at the moment of granting a sanction for goods temporary storage, - as from the moment of granting a sanction for goods temporary storage by a customs authority;
1.2. for the owner of a temporary storage warehouse as from the moment of goods deployment in a temporary storage warehouse;
1.3. for the person who exercises goods temporary storage in places that are not temporary storage warehouses (article 129-131 of the Code), if such a person is not a person who actually possesses goods at the moment of granting a sanction for goods temporary storage, - as from the moment of receiving of goods for temporary storage in a place which is not a temporary storage warehouse.
2. Tax obligation on import customs clearance charge, foreign goods taxes placed under the customs procedure of temporary storage of goods shall terminate:
2.1. for the person who actually possessed goods at the moment of granting a sanction for goods temporary storage, - when goods are located in a temporary storage warehouse, or are transferred to any other person for temporary storage in a place which is not a temporary storage warehouse (articles 129-131 of the Code);
2.2. for the owner of a temporary storage warehouse - when goods are discharged from a temporary storage warehouse to place them under a customs regime or under another customs procedure;
2.3. for the person who exercises goods temporary storage in places that are not temporary storage warehouses (articles 129-131 of the present Code), - when placing goods under a customs regime or under another customs procedure;
2.4. for the persons specified in sub-clauses 2.1-2.3 of the present clause, - when goods are detained according to chapter 32 of the present Code, and also in the cases established by sub-clauses 2.1-2.3 and 2.5-2.9 of clauses 2 of article 243 of the present Code.
3. Tax obligation on import customs clearance charge, taxes shall be subject to execution in the following terms:
3.1. by the person who actually possessed goods at the moment of granting a sanction for temporary storage of goods:
in case of loss of goods placed under the customs procedure of temporary storage of goods before their transportation to a temporary storage warehouse, or transferring to another person for temporary storage in a place which is not a temporary storage warehouse, except for loss of goods due to destruction in an emergency or force majeure, or as a result of a natural loss under normal conditions of transportation, storage, - on the day of such loss, and if this day is not established, - on the day of granting a sanction for temporary storage of goods;
in case of transferring goods placed under the customs procedure of temporary storage of goods to the addressee or another person without the customs authoritys sanction before transporting them in a temporary storage warehouse or transferring to another person for temporary storage in a place which is not a temporary storage warehouse, - on the day of such transferring, and if this day is not established, - on the day of granting a sanction for temporary storage of goods;
3.2. by the owner of a temporary storage warehouse, the person who exercises temporary storage in a place that is not a temporary storage warehouse:
in case of loss of goods kept in a temporary storage warehouse, or in a place that is not a temporary storage warehouse (articles 129-131 of the present Code), except for loss of goods due to destruction in an emergency or force majeure, or as a result of a natural loss under normal conditions of transportation, storage, - on the day of such loss, and if this day is not established, - on the day of revealing of the fact of goods loss by a customs authority, if this fact is revealed before the expiration date of temporary storage of goods, or on the day of the expiration date of temporary storage of goods;
in case of transferring of goods kept in a temporary storage warehouse, or in a place that is not a temporary storage warehouse (articles 129-131 of the Code) to the addressee or another person without the customs authoritys sanction on the day of such transferring, and if this day is not established, - on the day of revealing by the customs authority of the fact of goods transferring, if this fact is revealed before the expiration date of temporary storage of goods, or on the day of the expiration date of temporary storage of goods;
in case of using goods kept in the addressees warehouse (article 131 of the present Codes), other than for the purpose of temporary storage of goods, - on the day of such use, and if this day is not established, - on the day of revealing by the customs authority of the fact of using goods, if this fact is revealed before the expiration date of temporary storage of goods, or on the day of the expiration date of temporary storage of goods.
4. Import customs charges, taxes are subject to payment in the amount corresponding to the sums of import customs charges, taxes which would be subject to payment when goods are transported as it is specified in clause 3 of the present article, under the customs regime of free circulation calculated on the day of receiving sanction for temporary storage of goods.
CHAPTER 17
CUSTOMS PROCEDURES CONCERNING TRANSPORT FACILITIES OF INTERNATIONAL TRANSPORTATION AND SUPPLIES
1. Customs procedure of transport facilities import meant for international transportation
Article 133. General provisions on the customs procedure of import of transport facilities meant for international transportation
1. A customs procedure of import of transport facilities for international transportation is a customs procedure determining a special order of using transport facilities for international transportation on the customs territory during a certain term, and admitting further export of such transport facilities from the customs territory without tax obligation on entrance customs clearance charge.
2. The customs procedure of import of transport facilities for international transportation shall cover transport facilities for international transportation registered on the territory of a foreign state, imported to the customs territory by a carrier - a resident or a non-resident of the Republic of Belarus:
2.1. for completion of international transportation of cargoes, luggage and (or) passengers to the customs territory or outside its borders;
2.2. for beginning of international transportation of cargoes, luggage and (or) passengers to the customs territory or outside its borders.
3. Transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation shall retain the status of foreign goods.
4. Transport facilities for international transportation shall be placed under the customs procedure of import of transport facilities for international transportation without tax obligation on import customs clearance charge, taxes.
5. Transport facilities for international transportation shall be placed under the customs procedure of import of transport facilities for international transportation in a point of entry.
6. Validity of the customs procedure of import of transport facilities for international transportation makes thirty calendar days as from the date when a customs authority grants a sanction for importation of a transport facility for international transportation.
7. Placing under the customs procedure of import of transport facilities for international transportation shall not cover transport facilities for international transportation arriving to the customs territory and leaving this territory through a point of entry which is at the same time a point of exit, if such transport facilities did not leave the territory of such a point of entry (exit).
Article 134. Sanction for import of transport facility for international transportation
1. A transport facility for international transportation shall be considered placed under the customs procedure of import of transport facilities for international transportation as from the moment when a customs authority issues a sanction for import of a transport facility for international transportation.
The form and order of receiving a sanction for import of a transport facility for international transportation shall be determined by the State Customs Committee of the Republic of Belarus.
2. A sanction for import of a transport facility for international transportation shall be issued to a carrier.
Article 135. Actions with transport facilities for international transportation placed under the customs procedure of import of transport facility for international transportation
1. It is allowed to fulfill ordinary operations with transport facilities for international transportation that are placed under the customs procedure of import of transport facilities for international transportation with the view of ensuring their maintenance or repair service which was required during their staying on the customs territory.
2. Transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation cannot be used on the customs territory for domestic transportations of cargoes, luggage and (or) passengers, and to be transferred to other persons on the customs territory, except for transferring for repair, maintenance service, storage or transferring to another carrier for the purpose of export of a transport facility of international transportation from the customs territory.
As regards transport facilities for international transportation that exercise transportation of passengers, and also transport facilities for public railway international transportation that exercise transportation of cargoes, luggage, the Government of the Republic of Belarus, unless the President of the Republic of Belarus determines otherwise, there can be determined some peculiarities of their use, including domestic transportations of passengers, cargoes and luggage.
3. Before the expiration date of a customs procedure of import of transport facilities for international transportation, such transport facilities for international transportation can be placed under a customs regime or under another customs procedure with observance of requirements and conditions established by the present Code and (or) other acts of the customs legislation.
Article 136. Termination of the customs procedure of import of transport facilities for international transportation
The customs procedure of import of transport facilities for international transportation shall terminate under issuance a sanction for departure of goods from the customs territory, placement of such transport facilities under a customs regime or under another customs procedure, or removal thereof from customs control due to the circumstances admitting removal of goods from the customs supervision (article 278 of the Code).
Article 137. Origin, cancellation and term of tax satisfaction on import customs clearance charge, taxes in connection with transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation
1. Tax obligation on import customs clearance charge, taxes in connection with transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation shall arise for a carrier as from the date following the day of the expiration term of the customs procedure of import of transport facilities for international transportation, if the customs procedure of import of transport facilities for international transportation has not been terminated before the expiration term in the order determined by article 136 of the Code.
2. Tax obligation on import customs clearance charge, taxes in connection with transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation shall be cancelled for the person specified in clause 1 of the present article:
2.1. with actual export of transport facilities for international transportation from the customs territory;
2.2. in the cases specified in sub-clauses 2.1-2.3 and 2.5-2.9 of clause 2, article 243 of the Code.
3. Tax obligation on import customs clearance charge, taxes in connection with transport facilities for international transportation placed under the customs procedure of import of transport facilities for international transportation shall be subject to satisfaction on the date following the day of expiration of the customs procedure of import of transport facilities for international transportation.
Import customs charges, taxes shall be subject to payment in the amount corresponding to the sums of the import customs charges, taxes which would be subject to payment when placing transport facilities for international transportation specified in part one of the present clause, under the customs regime of free circulation calculated on the day when a customs authority granted a sanction for import of transport facilities for international transportation.
2. Customs procedure of export of transport facilities for international transportation
Article 138. General provisions on the customs procedure of export of transport facilities for international transportation
1. The customs procedure of export of transport facilities for international transportation is a customs procedure admitting export of transport facilities for international transportation from the customs territory without tax obligation on export customs clearance charge and determining a special procedure of their use outside the customs territory.
2. The customs procedure of export of transport facilities for international transportation shall cover transport facilities for international transportation registered at the territory of the Republic of Belarus, exported from the customs territory by a carrier - a resident or a non-resident of the Republic of Belarus:
2.1. for completion of international transportation of cargoes, luggage and (or) passengers outside the customs territory;
2.2. for beginning of international transportation of cargoes, luggage and (or) passengers outside the customs territory.
3. Transport facilities for international transportation placed under the customs procedure of export of transport facilities for international transportation and transport facilities for international transportation actually exported from the customs territory that are domestic goods shall retain the status of domestic goods, and that are foreign goods - the status of foreign goods.
4. Transport facilities shall be placed under the customs procedure of export of transport facilities for international transportation in a point of exit.
Article 139. Sanction for export of transport facilities for international transportation
1. A transport facility for international transportation shall be considered placed under the customs procedure of export of transport facilities for international transportation as from the moment when a customs authority issues a sanction for export of a transport facility for international transportation.
The form and order of receiving a sanction for export a transport facility for international transportation shall be determined by the State Customs Committee of the Republic of Belarus.
2. A sanction for export of a transport facility for international transportation shall be granted to a carrier.
Article 140. Operations with transport facilities for international transportation placed under the customs procedure of export of transport facilities for international transportation
1. As regards transport facilities for international transportation placed under the customs procedure of export of transport facilities for international transportation, repair, maintenance service and other similar operations, as well as major overhaul carried out for restoration of transport facilities for international transportation after their damage due to an emergency or force majeure which took place outside the customs territory can be performed outside the customs territory, provided such operations are necessary for safety, operation and maintaining a condition they had at the date of placing thereof under the customs procedure of export of transport facilities for international transportation.
2. Transport facilities for international transportation being domestic goods and actually exported from the customs territory according to the customs procedure of export of transport facilities for international transportation can be placed under the customs regimes of export, temporary export, processing outside of the customs territory, and as regards foreign goods - under the customs regime of re-export under adherence to the requirements and terms determined by the present Code and (or) other acts of the customs legislation. At the same time such transport facilities shall be placed under the customs regimes specified in the present clause without actual presentation of goods to a customs authority.
3. As regards transport facilities for international transportation placed under the customs procedure of export of transport facilities for international transportation and actually exported from the customs territory, operations on repair and (or) other operations which have not been specified in clause 1 of the present article, and also use of such transport facilities in any way, including their alienation by civil transactions, shall be allowed, provided the customs procedure of export of transport facilities for international transportation is terminated by placing such transport facilities under the customs regimes specified in clause 2 of the present article.
Article 141. Termination of the customs procedure of export of transport facilities for international transportation
1. The customs procedure of export of transport facilities for international transportation shall terminate under import of a transport facility for international transportation into the customs territory, or placing transport facilities for international transportation outside the customs territory, if they are domestic goods, under the customs regimes of export, temporary export, processing outside of the customs territory, and if they are foreign goods - under the customs regime of re-export.
2. Termination of the customs procedure of temporary exit of transport facilities for international transportation when importing of a transport facility for international transportation into the customs territory shall be exercised in a point of entry in the order determined by the State Customs Committee of the Republic of Belarus.
3. Customs procedure of supplies importation
Article 142. General provisions on the customs procedure of supplies importation
1. The customs procedure of supplies importation is a customs procedure admitting consumption and retail of supplies on board of water, air crafts and in railway transport facilities, that are transport facilities for international transportation during staying of such transport facilities within the customs territory, and also further export of unconsumed (non-realized) supplies from the customs territory without tax obligation on export customs clearance charge.
2. The customs procedure of supplies importation shall be applied to supplies which are on board of water, air crafts and in railway transport facilities, registered on the territory of a foreign state that arrived to the customs territory, except for supplies which are on board of water, air crafts and in railway transport facilities, not being subject to placing under the customs procedure of import of transport facilities for international transportation according to clauses 7 of article 133 of the Code.
3. Supplies placed under the customs procedure of supplies importation shall retain the status of foreign goods.
4. Supplies shall be placed under the customs procedure of supplies importation without tax obligation on import customs clearance charge, taxes.
5. Goods relating to supplies restricted for transportation over the customs border when being imported due to economic reasons shall be placed under the customs procedure of supplies importation without providing the customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import of such goods.
Goods relating to supplies restricted for transportation over the customs border when being imported due to non-economic reasons shall be placed under the customs procedure of supplies importation under provision the customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import of such goods.
6. Supplies shall be placed under the customs procedure of supplies importation in a point of entry.
7. The Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise, shall have the right to establish quantitative norms of supplies which can be placed under the customs procedure of supplies importation.
Supplies exceeding quantitative norms, established according to part one of the present clause, shall be subject to placing under a customs regime or under another customs procedure observing requirements and terms established by the Code and (or) other acts of the customs legislation.
Article 143. Sanction for supplies importation
1. Supplies shall be considered placed under the customs procedure of supplies importation as from the moment when a customs authority grants a sanction for supplies importation.
The form and order of receiving a sanction for supplies importation shall be established by the State Customs Committee of the Republic of Belarus.
2. A sanction for supplies importation shall be granted to a carrier.
Article 144. Termination of the customs procedure of supplies importation
The customs procedure of supplies importation shall terminate in a point of exit and shall be processed in the order established by the State Customs Committee of the Republic of Belarus.
4. Customs procedure of supplies exportation
Article 145. General provisions on the customs procedure of supplies exportation
1. the customs procedure of supplies exportation is a customs procedure admitting supplies exportation from the customs territory, their consumption and retail on board of water, air crafts and in railway transport facilities during the staying of such transport facilities outside the customs territory, and also further import of non-consumed (non-realized) supplies on the customs territory without tax obligation on import customs clearance charge, taxes.
2. The customs procedure of supplies exportation shall be applied to supplies which are on board of water, air crafts and in railway transport facilities, registered on the territory of the Republic of Belarus which leave the customs territory.
3. Supplies placed under the customs procedure of supplies exportation shall retain the status of domestic goods.
4. Supplies shall be placed under the customs procedure of supplies exportation without tax obligation on export customs clearance charge.
5. Goods relating to supplies restricted for transportation over the customs border when being exported due to economic reasons shall be placed under the customs procedure of supplies exportation without providing the customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import of such goods.
Goods relating to supplies restricted for transportation over the customs border when being exported due to non-economic reasons shall be placed under the customs procedure of supplies exportation providing the customs authority with corresponding sanctions and (or) licenses of the authorized state bodies for import of such goods.
6. Supplies are placed under a customs procedure of supplies exportation in a point of exit.
Article 146. Sanction for supplies exportation
1. Supplies shall be considered placed under the customs procedure of supplies exportation as from the moment when the customs authority grants a sanction for supplies exportation.
The form and order of receiving a sanction for supplies exportation shall be established by the State Customs Committee of the Republic of Belarus.
2. A sanction for supplies exportation shall be granted to a carrier.
Article 147. Termination of the customs procedure of supplies exportation
The customs procedure of supplies exportation shall terminate in a point of entry and shall be processed in the order established by the State Customs Committee of the Republic of Belarus.
SECTION V
CUSTOMS REGIMES
CHAPTER 18
GENERAL PROVISIONS CONCERNING CUSTOMS REGIMES
Article 148. Types of customs regimes
1. With a view of customs regulation concerning goods, the following types of customs regimes are used:
1.1. free circulation;
1.2. export;
1.3. inward processing;
1.4. outward processing;
1.5. temporary import;
1.6. temporary export;
1.7. customs warehouse;
1.8. re-import;
1.9. re-export;
1.10. elimination;
1.11. denial in favour of the state;
1.12. free customs zone;
1.13. duty-free trade;
1.14. free warehouse.
2. Customs regimes shall be established by the Code, save for the customs regime of free warehouse which is established by the President of the Republic of Belarus.
3. The President of the Republic of Belarus shall have the right to define peculiarities of legal regulation of the customs regimes established by the present Code, as well as to establish customs regimes which have not been stipulated by clause 1 of the present article.
Article 149. Application of customs regimes
1. Use of foreign goods on the customs territory, as well as export of domestic or foreign goods over the borders shall be performed according to the customs regimes, unless the Code, other laws, acts of the President of the Republic of Belarus and (or) international treaties ratified by the Republic of Belarus establishes otherwise.
2. The persons specified in article 150 of the Code shall have the right to choose any customs regime and to present goods for customs clearance for placing under the selected customs regime or for change of a customs regime established concerning such goods according to the customs legislation.
Article 150. Persons submitting goods for customs clearance for placing them under a customs regime
1. Submission of goods for customs clearance for placing under a customs regime shall be performed:
1.1. when transporting goods over the customs border or when changing a customs regime on the basis of an international economic transaction concluded by a resident of the Republic of Belarus or on behalf of which this transaction has been concluded;
1.2. in other cases by the person who has the right to posses, use and (or) manage goods within the customs territory.
2. The persons specified in clause 1 of the present article shall have the right to delegate fulfillment of customs operations on goods submission for customs clearance for placing under a customs regime to a customs agent (representative). Thus, the rights and duties on further use of goods placed under a customs regime belong to the persons specified in clause 1 of the present article.
Article 151. Placement of goods under a customs regime
1. Placement of goods under a customs regime shall be performed on the basis of a customs declaration under issuance by a customs body of a certificate on placing goods under the declared customs regime.
2. A certificate on placement of goods under the declared customs regime shall be issued by a customs body in compliance with the requirements and conditions of placement of goods under a customs regime established by the present Code and (or) other acts of the customs legislation.
3. The date of issuance of a certificate on placing goods under the declared customs regime by a customs body shall be considered to be the day of placing goods under a customs regime.
4. In cases and according to the procedure established by the President of the Republic of Belarus goods can be placed under customs regimes prior to submission of a customs declaration and execution of the tax obligation on payment of customs duties and taxes.
5. The form and the procedure of a certificate clearance on placing goods under the declared customs regime shall be defined by the State Customs Committee of the Republic of Belarus.
Article 152. Refusal of the customs authorities to issue a certificate on placement of goods under the declared customs regime
1. In case there is a breach of requirements and terms of placing goods under a customs regime established by the present Code and (or) other acts of the customs legislation, as well as in cases specified in clause 2 of the present article, a customs authority shall refuse to issue a certificate on placing goods under the declared customs regime in a written form with the indication of all reasons which formed the basis for such a refusal and recommendations on their elimination not later then the expiry term of procedure of customs clearance (article 67 of the present Code).
The procedure of refusal in certificate issuance on placing goods under the declared customs regime shall be defined by the State Customs Committee of the Republic of Belarus.
2. A customs authority shall refuse to issue a certificate on placing goods under the declared customs regime, if during the procedure of customs clearance and operations of customs control over goods the customs authorities revealed infringements of the customs legislation, save for cases when the revealed infringements, not interfering with the beginning of the administrative process, were eliminated, and also in case of beginning of the administrative process, if goods are not withdrawn or arrested according to the legislation on administrative infractions.
Article 153. Documents and data confirming fulfillment of the requirements and terms on placement of goods under a customs regime
1. In order to get a certificate on placing goods under the declared customs regime only the documents and data which confirm fulfillment of the requirements and conditions of placing goods under a customs regime are to be submitted to the customs body, as established by the present Code and (or) other acts of the customs legislation.
2. The customs body shall have the right to demand only those documents and data which are necessary to confirm fulfillment of the requirements and conditions of placing goods under a customs regime, as established by the present Code and (or) other acts of the customs legislation.
Article 154. Peculiarities of placement under a customs regime of goods subjected to obligatory confirmation of compliance with the requirements of technical normative legal acts in the field of technical normalization and standardization
Peculiarities of placement under a customs regime of goods subjected to obligatory confirmation of compliance with the requirements of technical normative legal acts in the field of technical normalization and standardization shall be established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus states otherwise.
Article 155. Obligation to conform fulfillment of the requirements and conditions of placement of goods under a customs regime
The obligation to conform fulfillment of the requirements and conditions of placing goods under a customs regime shall be assigned to a customs applicant, which includes performance of customs operations on submission of goods to the procedure of customs clearance for placing under a customs regime by a customs agent (representative).
Article 156. Unfit, spoiled or damaged foreign goods
Foreign goods located within the customs territory made unfit, spoiled or damaged owing to an emergency or force majeure during their use under a customs regime, for the sake of customs clearance and payment of import customs duties and taxes shall be considered to have been imported to the customs territory unfit, spoiled or damaged.
Article 157. Placement of goods under a customs regime in case of initiating a process against administrative infraction
Placing goods under a customs regime in case of initiating a process against administrative infraction shall be performed according to the procedure established by the present Code, before termination of the process, if goods were not withdrawn or arrested according to the procedural-executive legislation on administrative infractions.
Article 158. Suspension, renewal and cancellation of a customs regime during withdrawal of goods placed under a customs regime, arrestment of such goods, their confiscations or conversion into state property other than according to a resolution of an authorized state body
1. In case of withdrawal of goods placed under a customs regime or arrestment of such goods according to the procedural executive legislation and administrative or procedural criminal legislation, the validity of a customs regime concerning such goods shall be suspended as from the date of passing of the corresponding resolution on withdrawal of such goods or on arresting them, and it will be renewed on the day of passing a resolution on canceling a goods withdrawal or arrest.
After renewal of the validity of a customs regime, interests, which calculation and payment are stipulated according to the present section, shall not to be paid for the period of suspension of the validity of a customs regime.
2. If a valid resolution on procedure of administrative infraction or a verdict on criminal process presupposes confiscation of goods placed under a customs regime, the validity of a customs regime concerning such goods shall be suspended and the confiscated foreign goods shall be assigned the status of domestic goods.
3. If impleading of a person is connected with breaching of a customs regime and the committed breach entails impossibility of the further application of the given customs regime, the validity of such customs regime should be cancelled. For this purpose goods should be submitted for the procedure of customs clearance for placing under another customs regime or under customs procedure within fifteen calendar days as from the date when the resolution on administrative customs infraction became valid.
Goods which were not submitted for customs clearance within the specified terms shall be detained by the customs authorities according to chapter 32 of the Code.
4. The procedure of suspension and renewal of validity of a customs regime as stipulated by clause 1 of the present article shall be applied during withdrawal of goods placed under a customs regime, or during arresting such goods within the limits of civil or economic legal proceedings, unless the President of the Republic of Belarus specifies otherwise.
If a valid court resolution presupposes conversion of goods placed under a customs regime into state property (save for confiscation), validity of a customs regime concerning such goods shall be cancelled, and foreign goods converted into state property shall be assigned the status of domestic goods.
CHAPTER 19
CUSTOMS REGIMES
1. Customs regime of free circulation
Article 159. General provisions pertaining to the customs regime of free circulation
1. The customs regime of free circulation is a customs regime which allows permanent allocating and using of goods without restriction on owing, using and disposing thereof pursuant to the customs regulations regarding use of foreign goods within the customs territory.
2. Foreign goods being within the customs territory, including goods obtained as a result of operations of processing goods under the inward and outward processing customs regimes, or goods manufactured as a result of operations of processing goods under the customs regime of free customs zone shall be subject to the customs regime of free circulation, except for goods not subjected to this customs regime pursuant to Code and (or) other acts of the customs regulations.
3. Foreign goods under the customs regime of free circulation shall be assigned the status of domestic goods.
4. Goods shall be placed under the customs regime of free circulation when tax liabilities concerning import customs duties and taxes are fulfilled.
Goods can be placed under the customs regime of free circulation using tax concessions to import customs duties and taxes in cases and on terms stated by laws and (or) acts of the President of the Republic of Belarus, as well as with tariff preferences in cases and on terms stated by laws, acts of the President of the Republic of Belarus and (or) international treaties ratified by the Republic of Belarus.
5. Goods, restricted for transportation over the customs border for economic and non-economic reasons, shall be placed under the customs regime of free circulation under provision of a customs authority with respective authorizations and (or) licenses for importing of such goods issued by authorized state bodies.
Article 160. Origination, cancellation and term of the tax liabilities on import customs duties and taxes on goods to be placed (placed) under the customs regime of free circulation
1. Tax liability of a customs applicant on import customs duties and taxes on goods to be placed under the customs regime of free circulation shall arise, when a customs authority adopts a customs declaration regarding placement of goods under the customs regime of free circulation.
2. Tax liability on import customs duties and taxes shall be terminated with regard to a person stated in clause 1 hereof:
2.1. in respect of goods placed under the customs regime of free circulation, in cases stipulated in clause 2, article 243 thereof;
2.2. in respect of goods under the customs regime of free circulation using tax concessions to import customs duties and taxes, connected with restrictions on using and disposing such goods, specified by laws and (or) acts of the President of the Republic of Belarus concerning application of these concessions:
upon expiration of five years as from the day, when a customs authority issues a certificate on placing such goods under the customs regime of free circulation, unless the laws and (or) acts of the President of the Republic of Belarus have fixed the validity period of the tax concession, provided that tax liabilities have not been discharged within this period, as per sub-clause 3.2 clause 3 hereof;
upon expiration of the stated validity period of the tax concession, provided that tax liabilities have not been discharged within this period, as per sub-clause 3.2 clause 3 hereof;
voluntary refusal from these goods in favour of the state within five years as from the day when the customs authority issues a certificate on placing such goods under the customs regime of free circulation, or within the stated validity period of the tax concession from the moment of providing the customs authority with the document acknowledging the fact of goods being accepted to the state property;
within five years or within the stated validity period of the tax concession from the day when the customs authority issues a certificate on placing such goods under the customs regime of free circulation in cases stipulated in clause 2 article 243 of the Code.
3. Tax liability on import customs duties and taxes shall be discharged within the following terms:
3.1. in respect of goods placed under the customs regime of free circulation, prior to the date when the customs authority issues a certificate on placing such goods under the customs regime of free circulation;
3.2. in respect of goods placed under the customs regime of free circulation using tax concessions to import customs duties and taxes, connected with restrictions on using and disposing such goods, specified by laws and (or) acts of the President of the Republic of Belarus concerning application of these tax concessions:
in case of refusing to apply such tax concessions prior to the date when the customs authority issues a certificate on payment of import customs duties and taxes in respect of the goods specified;
in case of carrying out operations with goods in violation of restrictions on using and disposing such goods, stipulated by laws and (or) acts of the President of the Republic of Belarus concerning application of such tax concessions, on the first day of specified operations, and in case this day is not determined, on the day when the customs authority issues a certificate on placing these goods under the customs regime of free circulation;
3.3. in other situations specified by this Code, other laws and (or) acts of the President of the Republic of Belarus, within the time-limits specified by this Code, other laws and (or) acts of the President of the Republic of Belarus.
4. In cases stipulated in sub-clause 3.2 clause 3 hereof, import customs duties and taxes shall be paid at the rate complying with the amount of the tax concession to import customs duties and taxes, applied when placing goods under the customs regime of free circulation, calculated as of the day when the customs authority issues a certificate on placing such goods under the customs regime of free circulation.
Article 161. Peculiarities of discharging tax liabilities on import on customs duties and taxes when placing goods under the customs regime of free circulation
1. When placing goods under the customs regime of free circulation, import customs duties and taxes are paid in full, except for cases specified in clauses 2 and 3 hereof.
2. When placing goods under the customs regime of free circulation, import customs duties and taxes are not paid:
2.1. when applying tax concessions, providing absolute discharges from import customs duties and taxes;
2.2. when applying tariff preferences.
3. When placing goods under the customs regime of free circulation, import customs duties and taxes shall be paid in smaller amounts:
3.1. when applying tax concessions, providing for decrease in import customs duties and taxes;
3.2. when applying tariff preferences concerning import customs duties.
2. Customs export regime
Article 162. General provisions pertaining to customs export regime
1. Customs export regime is a customs regime, which allows export and (or) permanent allocation of goods outside the customs territory.
2. The following goods can be placed under the customs export regime:
2.1. domestic goods within the customs territory, except for goods nor subjected to this customs regime pursuant to Code and other acts of the customs regulations;
2.2. goods exported from the customs territory which can be placed under this customs regime pursuant to this Code and (or) other acts of the customs regulations.
3. Goods, placed under the customs export regime and exported actually from the customs territory, shall lose the status of domestic goods.
4. Goods are subjected to customs export regime when discharging tax liabilities of export customs duties.
Goods can be placed under the customs export regime using tax concessions to export customs duties in cases and on terms stated by laws and (or) acts of the President of the Republic of Belarus.
5. Goods, restricted in transportation over the customs border for economic and non-economic reasons, shall be placed under the customs export regime providing the customs authority with respective authorizations and (or) licenses for exporting these goods.
6. Goods placed under the customs export regime, are conveyed round the customs territory according to the customs procedure of customs transit, unless otherwise provided by the President of the Republic of Belarus or the Government of the Republic of Belarus.
Article 163. Initiation, cancellation and term of tax liabilities on export customs duties in respect of goods placed under the customs export regime
1. Tax liability of a customs applicant on export customs duties in respect of goods placed under the customs export regime shall emerge, when a customs authority adopts a customs declaration regarding placement of goods under the customs export regime.
2. Tax liability of a person, stated in clause 1 hereof, on export customs duties in respect of goods placed under the customs export regime, shall be terminated in cases stipulated in clause 2 article 243 of the Code.
3. Tax liability on export customs duties shall be discharged prior to the moment when the customs authority issues a certificate on placing such goods under the customs export regime, unless the Code, other laws and (or) acts of the President of the Republic of Belarus set other time limits.
Article 164. Peculiarities of discharging tax liabilities export customs duties when placing goods under the customs export regime
1. When placing goods under the customs export regime export customs duties are paid in full, except for cases, specified in clauses 2 and 3 hereof.
2. When placing goods under the customs export regime, export customs duties are not paid when applying tax concessions, providing for absolute discharges from export customs duties.
3. When placing goods under the customs export regime, export customs duties are paid in smaller amounts when applying tax concessions, providing for decrease in export customs duties.
3. Inward customs processing regime
Article 165. General provisions pertaining to the inward customs processing regime
1. The inward customs processing regime is a customs regime, which allows carrying out operations on processing of foreign goods within the customs territory within the established period (validity period of the inward customs processing regime), as well as using domestic goods during such operations in order to obtain derivative products to be exported from the customs territory.
Derivative products are the goods required for operations of processing goods under the inward customs processing regime.
Derivative products include products resulting from derivative products (article 173 thereof).
2. Foreign goods which are within customs territory can be placed under the inward customs processing regime, except for goods not subjected to placement under this customs regime pursuant to the Code and (or) other acts of the customs regulations.
3. The President of the Republic of Belarus or the Government of the Republic of Belarus shall be entitled to determine the list of goods which should not be placed under the inward customs processing regime.
4. Goods placed under the inward customs processing regime (hereinafter referred to as goods for processing) shall preserve the status of foreign goods, and goods resulting from operations of processing goods shall be assigned the status of foreign goods.
5. Goods are subjected to the inward customs processing regime without discharging tax liabilities on import customs duties and taxes.
6. Goods can be placed under the inward customs processing regime provided that the terms of using of goods under the inward customs processing regime are coordinated with the customs authority (article 167 thereof).
7. Goods, restricted to transportation over the customs border for economic reasons, shall be placed under the inward customs processing regime without providing the customs authority with respective authorizations and (or) licenses issued by authorized state bodies for importation of such goods.
Goods, restricted to transportation over the customs border for non-economic reasons, shall be placed under the inward customs processing regime under provision of the customs authority with respective authorizations and (or) licenses issued by authorized state bodies for importation of such goods.
Article 166. Operations on processing of goods
1. Operations on processing of goods within inward customs processing regime shall include:
1.1. reprocessing or processing of goods proper, during which goods for processing lose their individual features (distinguishing features);
1.2. producing new goods including mounting, assembling, dismounting and adjusting, while goods for processing preserve their individual features (distinguishing features);
1.3. repairing or maintaining of goods including their recovery, replacement of integral parts, recovery of their application properties;
1.4. using goods promoting the production of derivative products or facilitating it, even if such goods are consumed in full or in part during the reprocessing process, except for production means (equipment, machine-tools, devices and others). This operation shall be carried out in-parallel with one of operations stated in sub-clauses 1.11.3 hereof.
2. Operations of processing goods do not include:
2.1. operations on goods protection when preparing them for sale and transportation;
2.2. operations on obtaining animal yield, culturing and feeding animals, as well as birds, fish, Crustacea and shellfish;
2.3. plant cultivation;
2.4. operations on copying and duplicating of information, audio- and video tape records to any types of information carrier;
2.5. other operations stipulated by the President of the Republic of Belarus or the Government of the Republic of Belarus.
Article 167. Coordination of use conditions of goods within the inward customs processing regime by the customs authority
1. Prior to submitting goods for customs clearance in order to place them under the inward customs processing regime, a resident of the Republic of Belarus, stated in sub-clause 1.1 clause 1 article 150 thereof, as well as persons who do not carry out operations on processing of goods (hereinafter referred to as a person concerned in goods processing) directly, shall coordinate the use conditions of goods under the inward customs processing regime in a customs authority.
2. Coordination of use conditions of goods placed under the inward customs processing regime shall be drawn in the form of a customs document (hereinafter customs document regarding coordination of processing terms within the customs territory), whereby its form shall determined by the State Customs Committee of the Republic of Belarus.
3. Use conditions of goods under the inward customs processing regime can be coordinated by a customs authority prior to or after the moment when goods are imported to the customs territory.
4. The effective time limits of a customs document regarding coordination of conditions of the goods processing procedure within the customs territory shall be determined by the customs authorities in accordance with the time limits specified in an application of an interested person, and required for goods processing operations and placing the derivative products and goods resulting from reprocessing under the respective customs regime.
The effective time limit of a customs document regarding a coordination of conditions of the goods processing procedure within the customs territory shall not exceed two years.
Upon request of the person who was granted a permit for inward goods processing, the time limit of a customs document regarding a coordination of conditions of the goods processing procedure within the customs territory determined by the customs authorities may be extended for the time limit stipulated in part two of the present clause.
5. For specifying the details of the inward customs processing regime, an application shall be submitted to the customs authorities containing the following details:
5.1. the person interested in goods processing operations;
5.2. the person(s) engaged in goods processing procedures;
5.3. the goods intended for processing, derivative products and goods resulting from reprocessing, their codes in accordance with the Commodity nomenclature of foreign trade activities ;
5.4. goods processing procedures, their methods and duration;
5.5. location of production facilities involved in goods processing operations;
5.6. the rate of yield for the derivative products and (or) the rate of consumption for goods intended for processing per unit of derivative products;
5.7. the methods of identification of goods intended for processing to derivative products;
5.8. time limits of goods processing operations;
5.9. assumed place for customs clearance of goods intended for processing and derivative products and other goods resulting from reprocessing.
6. An application specified by clause 5 of the present article shall be have a report of an authorized agency concerning the conditions of inward goods processing procedure (article 168 of the Code), as well as other documents certifying the submitted information attached.
The form of the application and the procedure of certifying information therein shall be specified by the State Customs Committee of the Republic of Belarus.
Presentation of a report of an authorized authority concerning conditions of goods processing procedure shall not be required in case if the goods processing operations are connected with repairs or maintenance, as well as in some other cases specified by the President of the Republic of Belarus and the Government of the Republic of Belarus.
7. The customs authorities shall consider an application and the attached documents within seven working days as from the day of their accepting. Within the stipulated time limits the customs authorities shall verify compliance with the stipulated requirements and conditions and pass a resolution on coordination of the applied time limits of goods processing and methods of identification of goods intended for processing to derivative products.
In case if a request for verifying the submitted information and documentation is made as provided in clause 5 of article 283 of the Code, the time limits for considering an application may be extended, but extension shall not exceed one month as from the day when the request was made.
Should the customs authorities disagree to the applied conditions of goods processing and (or) methods of identification of goods intended for processing in the derivative products, the customs authorities shall stipulate other time limits and (or) methods, including consideration of information stated in a report of an authorized agency attached to an application in regard to the conditions of the inward goods processing procedure. The customs authorities shall also advise the applicant thereof in writing. In this instance the time limits of the consideration procedure shall be extended for seven days.
The person interested in goods processing within three working days as from the day of eceipt from the customs authorities of a proposal to revise the time limits and (or) methods of identification of goods intended for processing in the derivative products shall agree or disagree in writing to the time limits and (or) methods of identification of goods intended for processing in the derivative products proposed by the customs authorities.
8. If goods are placed under the inward customs processing regime for the purposes of repair or maintenance, including those compensated, the person interested in goods processing shall not necessarily apply for coordination of conditions of the goods processing procedure under the inward customs processing regime as stipulated by the provisions of the present article, but shall simply submit a customs declaration for placing goods under the inward customs processing regime. In this case a certificate on placing goods under the inward customs processing regime shall serve as well for the purposes of coordination of the conditions of the goods processing procedure under the inward customs processing regime.
9. If a customs declaration is used as an application for coordination of the conditions of the goods processing procedure under the inward customs processing regime, the terms of its consideration shall not exceed one working day as from the day following the beginning of the custom clearance procedure, unless the Code, any other laws and (or) the President of the Republic of Belarus stipulate otherwise.
10. The customs authorities shall refuse to coordinate the conditions of the goods processing procedure under the inward customs processing regime, if upon submitting an application the terms and requirements stipulated by the present clause were not complied with by the person interested in goods processing, or if the said person refuses to agree to the time limits and identification of goods intended for processing in derivative products proposed by the customs authorities, or in case of a failure to inform the customs authorities on their agreement (disagreement) to the proposal of the customs authorities before the expiration of the consideration time limits stipulated by clause 7 of the present article.
The refusal of the customs authorities to coordinate the conditions of the goods processing procedure under the inward customs processing regime shall be grounded and justified. The person interested in goods processing shall be notified in writing on refusal to coordinate the conditions of the goods processing procedure under the inward customs processing regime within three working days as from the day when the customs authorities pass a resolution on refusal to coordinate the conditions of the goods processing procedure under the inward customs processing regime.
Article 168. Report of an authorized agency on the condition of the inward goods processing procedure
1. The respective agencies authorized to make reports on conditions of the inward goods processing procedure (hereinafter - authorized agencies), as well as the procedure of presenting reports shall be specified by the Government of the Republic of Belarus, unless the President of the Republic of Belarus prescribes otherwise.
2. A report of an authorized agency on the conditions of the goods processing procedure within the customs territory shall contain the following details:
2.1. person interested in goods processing and a person (persons) involved in the goods processing operations;
2.2. denomination of goods intended for processing and the derivative products in the amount sufficient for classification in terms of the Commodity nomenclature of foreign trade activities , the quantity of goods;
2.3. nature of goods processing operations;
2.4. duration of the goods processing procedure;
2.5. recommendations on possible methods of identification of goods intended for processing in the derivative products;
2.6. the rate of yield for the derivative products and (or) the rate of consumption for goods intended for processing per unit of the derivative products;
2.7. derivative products and the possibility of their application, as well as wholly processed goods.
3. If domestic goods are used for production of the derivative products, the authorized agency shall state their denominations, classification in accordance with the Commodity nomenclature of foreign trade activities , the quantity of goods in a report on the conditions of the inward goods processing procedure.
4. The form of presenting a report of the authorized agency on the conditions of the inward goods processing procedure, as well as the cases when some information as stipulated in clause 2 of this article is not necessary, shall be specified by the State Customs committee of the Republic of Belarus in coordination with the authorized agency.
5. Details on methods of identification of goods intended for processing in the derivative products shall not be specified in a report of the authorized agency on the conditions of the inward goods processing procedure in cases stipulated by clause 2 of article 169 of the Code.
Article 169. Methods of identification of goods intended for processing to the compensating products
1. For the purposes of proving to the customs authorities the fact of obtaining of derivative products out of goods intended for processing, the following methods (all or any of them) of identification of goods intended for processing in the derivative products shall be applied:
1.1. seals, stamps, digital and other markings affixed to products intended for processing by a person interested in goods processing or involved in the goods processing operations, or by any customs official;
1.2. detailed description of goods intended for processing, their photographic images and scaled drawings;
1.3. comparison of results of examination of samples and specimen of goods intended for processing and their derivative products;
1.4. use of serial numbers and other markings made by the manufacturer of goods intended for processing;
1.5. other methods that may be applied proceeding from the nature of goods and the goods processing operations.
2. The customs authority shall not require any certifying of the fact of obtaining the derivative products out of goods intended for processing:
2.1. if the processing procedure is based on a technological process relating to a continuous cycle of production;
2.2. if the person involved in the goods processing procedure applies a unique technological process excluding production of any similar derivative products within the customs territory;
2.3. if goods intended for processing are allowed to be replaced by equivalent goods;
2.4. in other cases as prescribed by the President of the Republic of Belarus or the Government of the Republic of Belarus.
3. The list of technological processes stipulated in sub-clauses 2.1. and 2.2. of clause 2 hereof shall be specified in accordance with the provisions specified be the Government of the Republic of Belarus, unless the President of the Republic of Belarus establishes otherwise.
Article 170. The rate of yield of derivative products and the rate of consumption of goods intended for processing per unit of goods intended for processing under the inward customs processing regime
1. The rate of yield of the derivative products (the quantity of the derivative products that resulted from processing a certain amount of goods intended for processing) and (or) the rate of consumption of goods intended for processing per unit of the derivative products shall be specified in a report of an authorized agency concerning the conditions of the inward goods processing procedure, proceeding from the actual conditions of goods processing operations, excluding the cases stipulated by clause 2 of this article.
2. If the goods processing operations with virtual constants are generally carried out in accordance with certain technical specifications and result in manufacturing derivative products of constant quality, the authorized agencies shall specify rates of yield of the derivative products, the rate of consumption of goods intended for processing per unit of the derivative products under the inward customs processing regime.
Article 171. Time limits of the inward customs processing regime
1. Upon placing goods under the inward customs processing regime the customs authorities shall stipulate the time limits, within which the goods processing operations are allowed to be carried out within the customs territory and before expiration of which the said goods and (or) the derivative goods are subjected to placement under the respective customs regime (the effective terms of the inward customs processing regime).
2. The effective terms of the inward customs processing regime shall be specified proceeding from the time limits of a customs document regarding coordination of the conditions of the inward goods processing procedure stipulating the provisions for placing goods under the inward customs processing regime.
The specified effective terms of the inward customs processing regime may be extended in accordance with the time limits stipulated by a customs document regarding coordination of the processing procedure within the customs territory.
Article 172. Revocation of customs document regarding coordination of the conditions of the inward customs processing procedure
1. A customs document regarding coordination of the conditions of the inward processing procedure shall be revoked by the State Customs Committee in case if, in accordance with an act of the President of the Republic of Belarus or a resolution of the Government of the Republic of Belarus issued based on clause 3 of article 165 of this Code, placing of goods under the inward customs processing regime shall not allowed.
2. A resolution on revocation of a customs document regarding coordination of the conditions of the processing procedure within the customs territory shall come into force on the effective date of the applicable act of the President of the Republic of Belarus, or a resolution of the Government of the Republic of Belarus.
The form of resolution on revocation of a customs document regarding coordination of the conditions of the inward processing procedure shall be specified by the State Customs Committee of the Republic of Belarus.
3. Upon revocation of customs documents regarding coordination of the conditions of the inward processing procedure, placing of goods under the inward customs processing regime shall not be allowed.
The resolution stipulated in part one of clause 2 of this article shall not cover the cases when goods are placed under the inward customs processing regime before the effective date of the applicable act of the President of the Republic of Belarus, or a resolution of the Government of the Republic of Belarus.
Article 173. Goods resulting from reprocessing
1. Goods resulting from reprocessing, including waste, for the purposes of customs clearance and import duties charging hereinafter shall be regarded as if the said goods were imported to the customs territory in such condition.
2. The customs value of the goods resulting from reprocessing shall be stipulated by the laws and (or) acts of the President of the Republic of Belarus.
Article 174. Operations in relation to derivative goods and goods resulting from reprocessing
1. Within the stipulated effective terms of the inward customs processing regime, the processing operations shall be carried out in accordance with the conditions of the inward goods processing procedure coordinated with the customs authorities.
2. Prior to the expiration of the effective terms of the inward customs processing regime, a customs applicant of the inward customs processing regime shall present the derivative products for customs clearance with a view of placing the products under the customs regime of re-export.
A customs applicant shall be exempted from the obligation stipulated by part one of this clause, if prior to the expiration of the effective terms of the inward customs processing regime the derivative products are placed under the customs regime of free circulation, inward processing, elimination or refusal in favour of the state as required by the Code and (or) any other acts of the customs legislation.
A customs applicant of the inward customs processing regime, as well as any other person entitled in accordance with article 150 of the Code to present goods for customs clearance with a view of placing them under a customs regime may be regarded as customs applicants of the customs regimes specified in part two of this clause.
3. Goods for processing, that did not undergo processing within terms of inward customs processing regime till the period of the customs regime of processing expires may be placed under the customs regime of free circulation, inward processing, re-export, elimination or rejection on favour of the state in compliance with all the requirements and provision specified in the Code and (or) other acts of the customs regulation.
4. Goods, resulting from processing within terms of validity of the customs regime of processing may be placed under the customs regimes of free circulation, re-export, processing within the customs territory, elimination or rejection in favour of the state and all requirements in compliance of provisions of the Code and (or) other acts of the customs regulation.
Article 175. Cancellation of the inward customs processing regime
The inward customs processing regime shall be cancelled after the period of the inward customs processing regime term defined by the customs authority expires, and may be cancelled prior to expiration of the period of the inward customs processing regime:
if goods for processing, that did not undergo processing and (or) goods, formed as a result of such processing are placed under the custom regime of free circulation, inward processing the, re-export, elimination or rejection in favour of the state in accordance with clauses 2-4 of the Article 174 hereof;
if customs control of goods for processing and (or) goods, formed from processing of goods, is discontinued upon the circumstances conceding customs control of such goods to be discontinued (article 278 of the Code).
Article 176. Creation, cancellation and term of tax liabilities on import customs duties on goods to be placed (placed) under the inward customs processing regime
1. Tax liabilities on import customs duties on goods to be placed under the inward customs processing regime shall arise, when the customs authorities adopt a customs declaration for placement of goods under inward customs processing regime.
2. Any person determined in clause 1 of the article shall be exempted from tax liabilities on export customs duties on goods to be placed (placed) under the inward customs processing regime:
2.1. after the period of customs regime of processing within the customs territory term expires in accordance with clause 175 of the Code, except for case when tax liability shall be fulfilled within the validity of the term;
2.2. in cases, specified in clause 2 of the article 243 hereunder.
3. Tax liabilities on import customs duties on goods to be placed (placed) under inward customs processing regime shall be executed within following terms:
3.1. if goods were transferred to another person without customs authorization on the day of transfer of goods, or on the day when customs authority issued customs clearance on placement of goods under the inward customs processing regime, if the day of transfer is not defined;
3.2. in case of loss of goods for processing and (or) goods formed as a result of processing, within the validity of term of the inward customs processing regime, except for the cases when goods were destroyed as a result of an accident or force majeure on the day of such loss, or on the day when goods were placed under the inward customs processing regime, if the day of such loss was not defined;
3.3. after the period of the inward customs processing regime expires in connection with the period of the inward customs processing regime term defined by the customs authority expires on the day when term of the inward customs processing regime expires.
4. Import customs duties shall be paid to the amount equal to import customs duties which would be paid if goods specified in clause 3 hereunder were placed under the inward customs processing regime, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the inward customs processing regime.
Article 177. Peculiarities of placement of goods for processing and derivative products under the customs regime of free circulation
1. If goods for processing, which did not undergo processing, are placed under the customs regime of free circulation, customs value of goods shall be defined as on the date of placement of goods under the inward customs processing regime, and the import customs duties rate as on the date when a customs authority accepts a customs declaration on placement of goods under the customs regime of free circulation.
Interests on import customs duties paid for placement of goods under the customs regime of free circulation shall be paid as if payments were delayed as from the date when the customs authority issued a certificate that goods were placed under the inward customs processing regime, calculated under the procedure specified in article 259 of the Code.
2. Tax liabilities and import customs duties on goods included in the amount of derivative products shall be paid if derivative goods were placed under the customs regime of free circulation.
Tax liabilities on goods for processing shall be defined as on the day of placement of goods under the inward customs processing regime, and import customs duties rates shall be defined as on the day when customs authority adopt customs clearance on placement of goods under the customs regime of free circulation.
Interests on import customs duties paid for placement of goods under the customs regime of free circulation shall be paid as if payments were delayed as from the date when the customs authority issued a certificate that goods were placed under the inward customs processing regime, calculated under the procedure specified in article 259 of the Code.
Article 178. Replacement of goods for processing with parity goods
1. Replacement of good for processing with parity goods is allowed, if said goods are equivalent in their description, quality and specification (parity goods) in manner prescribed by the Government of the Republic of Belarus, unless the President of the Republic of Belarus provides otherwise.
2. Goods, formed as a result of processing of parity goods shall be considered as derivative products of goods.
3. Parity goods shall be recognized as goods for processing within goal of the customs regulation, and goods for inward processing shall be assigned the status which parity goods had.
4. If replacement of goods for processing with parity goods is allowed, import of derivative goods shall be allowed until import of goods for inward processing if the is customs document on coordination of provisions of processing within the customs territory.
4. Outward customs processing regime
Article 179. General provisions of the outward customs processing
1. The outward customs processing regime is a customs regime under which goods may be exported outside the customs territory for processing within the determined terms (term of validity of the outward customs processing regime), as well as use of foreign goods in processing with the purpose of obtaining derivative goods, appropriate for import to the customs territory.
Derivative goods shall be recognized as goods, the main purpose of obtaining of which are operations of processing of good, placed under outward customs processing regime.
Derivative goods shall not include compensative goods.
2. The outward customs processing regime may be applied for:
2.1. domestic goods, except for goods, which are assigned the status of domestic goods in connection with placement of goods under the customs regime of free circulation with granting import tax exemptions, if operations of processing of the latter are not repair or overhaul;
2.2. goods imported from the customs territory, and which may not be placed under the customs regime under the Code and (or) other acts of the customs legislation.
3. The President of the Republic of Belarus or the Government of the Republic of Belarus shall have right to determine a list of goods which are not allowed for placement under outward customs processing regime.
4. Goods, placed under the outward customs processing regime (hereunder goods for processing) and imported from the customs territory shall lose the status of domestic goods.
5. Goods shall be placed under the outward customs processing regime without tax liability and import customs duties to be paid.
6. Placement of goods under the outward customs processing regime shall be allowed, if use of goods under the outward customs processing regime coordinated with a customs authority (article 180 on the Code).
7. Goods limited in their export due to economic reasons shall be placed under the outward customs processing regime without providing the customs authority with permits and (or) import license given by the authorized governmental bodies
Goods limited in their export due to non-economic reasons shall be placed under the outward customs processing regime under provision the customs authority with relative permits and (or) import licenses given by the authorized governmental bodies.
8. Goods for processing shall be transferred within the customs territory under the customs procedure of customs transit, unless the President or the Government of the Republic of Belarus establish otherwise.
9. Operation on processing of goods, specified in the article 166 of the Code, may be executed under the outward customs processing regime.
Article 180. Coordination of use of goods placed under the outward customs processing by customs authority
1. A resident of the Republic of Belarus, specified in the sub-clause 1.1 of the clause 1 of the article 150 of the Code (hereinafter person interested in processing of goods), shall coordinate use conditions of goods placed under the outward customs processing regime with the customs authority, till goods were subjected to the customs clearance for placement of such goods under the outward customs processing regime.
2. Coordination of use of goods placed under the outward customs processing regime shall be presented as a customs document (hereunder customs document on coordination of outward processing conditions) in a form, determined by the State Customs Committee of the Republic of Belarus.
3. Use conditions of goods placed under the outward customs processing regime may be coordinated with the customs authority both prior to export of goods and after export of goods according to the customs regime of temporary export, or the customs procedure of export of vehicles for international transportation.
4. Term of validity of a customs document on coordination of conditions of outward processing shall be established from the term, specified in a notice provided by a person interested in processing of goods, necessary for execution of operations of processing of goods and placement of goods under the customs regime of free circulation.
The time-limit of a customs document on the coordination of conditions of outward processing shall not exceeded two years.
Term of validity of the document on coordination of conditions of outward processing the determined by the customs authority may be renewed under an application of a person who acquires a document on coordination of conditions of processing outside the customs territory within term, specified in part two of the clause.
5. To coordinate use terms of processing of goods placed under outward customs processing regime, the customs authority shall be provided with a notice, that includes the following information:
5.1. about a person interested in processing of goods;
5.2. about person (persons) who exercises (exercise) direct operations of processing of goods;
5.3. about goods for processing and derivative products including their codes under the Harmonized Commodity Description and Coding System;
5.4. about operations of processing of goods, methods and the completion date;
5.5. about place of productive capacities location which are used in operations of processing of goods;
5.6. about derivative products outcome rate and (or) rate of application of goods for processing per one derivative product;
5.7. about methods, which are used to determine goods for processing in derived products;
5.8. about terms of processing;
5.9. about probable place of customs clearance of goods for processing and derivative goods of such goods.
6. A conclusion of the customs authority on the circumstances of processing of goods outside the customs territory (article 181 of the Code) and other documents, proving declared information shall be attached to an application specified in clause 5 of the article.
The form of an application as well as the procedure of proving of declared information shall be determined by the State Customs Committee of the Republic of Belarus.
A conclusion of the customs authority on conditions of processing of goods outside the customs territory is not required if operations of processing of goods consist in repair or overhaul as well as in other cases specified by the President or the Government of the Republic of Belarus.
7. The customs authority shall consider an application and documents enclosed within seven days as from the day of acceptation of such documents. Within the said terms, the customs authority shall examine compliance of determined terms and conditions as well as take decisions on coordination of said terms of processing of goods and method used for determining goods for processing in derived products.
If an application on examination of declared information and documents were sent according to clause 5 of article 285 hereunder, the term of consideration may be extended, but not more than for a month as from the date of such application was sent.
If the customs authority disagreed with terms of processing of goods specified in an application and (or) method used for determining products in derived products, the customs authority shall determine other terms and (or) methods, including taking into account of information, specified in a conclusion of the authorized body on conditions of processing of goods outside the customs territory attached to an application, and inform the person interested in processing of goods about thereon in writing. Herewith the term for application consideration shall be prolonged fro seven business days.
Person interested in processing of goods shall give written agreement or disagreement with terms and (or) method used for determining goods for processing in derived products within three working days as from the date of receiving of proposition of the customs authorities on determining new terms and (or) method used for determining goods for processing in derived goods.
8. If the purpose of placement of goods under outward customs processing regime is their repair or maintenance, including those performed on the gratuitous base, a person interested in processing of the goods for a purpose of coordination of the conditions of processing of the goods outside the customs territory may not submit an application in the form and order established in this article, but use for this purpose a customs declaration for placement of goods under the outward customs processing regime. In this case a certificate on placement of goods under the outward customs processing regime shall serve as a coordination of the conditions of processing of the goods outside the customs territory.
9. If a customs declaration is used as an application for coordination of the conditions of processing of goods outside the customs territory, the period of its consideration should not exceed the period of document and information verification submitted to the customs authorities established by the clause 1, article 227 of the Code.
10. The customs authorities shall refuse coordination of the conditions of processing of goods outside the customs territory in case of non-compliance with the requirement of filling an application by a person interested in processing of goods and terms stipulated by this paragraph, as well as in case of his disagreement with the terms of processing proposed by the customs authorities and (or) the method of identification of goods for processing in the derivative products, or not providing the customs authorities with the agreement (disagreement) with the proposal of the customs authorities until the period of consideration of an application expires stipulated in the clause 7 of this article.
In case the customs authorities refuse coordination of the conditions of processing of goods outside the customs territory, it should be grounded and motivated. A person interested in processing of the goods notifies of the refusal of coordination of the conditions of processing of the goods outside the customs territory in written form within 3 days from the date of resolution of the customs authorities refusing coordination of the conditions of processing of the goods outside the customs territory.
Article 181. Resolution of an authorized body on conditions of outward processing of goods
1. Corresponding bodies shall be authorized to issue resolutions on the conditions of processing of goods outside the customs territory (hereafter referred to as the authorized bodies); the order of issuing of such resolutions shall be established by the Government of the Republic of Belarus, unless otherwise stated by the President of the Republic of Belarus.
2. A resolution of the authorized body on conditions of outward customs processing regime shall contain the following information:
2.1. a person interested in processing of goods and a person (persons) performing (executing) processing of goods;
2.2. denomination of goods designed for processing and the products of their processing sufficient for their classification according to the Commodity nomenclature of foreign activity, and their quantity;
2.3. character of processing operations;
2.4. terms of the production process of processing of the goods;
2.5. recommendations on possible methods permitting identification of goods for processing in the derivative products;
2.6. the rate of yield of a derivative product and (or) the rate of consumption of goods for processing per item of a derivative product.
3. The form of a resolution of the authorized body on the conditions of outward processing of goods, as well as cases when such a resolution does not require stipulation of specific information provided by the clause 2 of this article shall be established by the Government of the Republic of Belarus, unless otherwise stated by the President of the Republic of Belarus.
4. A resolution does not require stipulation of the methods permitting identification of the goods for processing in the derivative goods in cases states in clause 2 of article 182 of the Code.
Article 182. Methods of identification of goods for processing in the derivative products
1. For the purpose of conformation presented to the customs authorities of the derivative products resulted from goods for processing the following methods (one or several) permitting identification of the goods for processing in the derivative products may be applied:
1.1. seals, stamps, digital or any other markings affixed to goods for processing by a person concerned with processing of goods or an official of the customs body;
1.2. detailed description of goods for processing, their photographs and images at scale;
1.3. comparison of the results of examination of samples and tests of goods for processing and the products of their processing;
1.4. serial number or any other markings of the manufacturers of goods for processing;
1.5. documental acknowledgment certifying that goods exported for processing were subjected to the operations of processing;
1.6. other methods which may be applied based on the product nature and the operations of processing of goods;
2. The conformation presented to the customs authorities of the derivative products received of the goods for processing shall not be required:
2.1. if technological operations used for processing refer to a continuous production cycle. The list of the above mentioned technological operations is drawn in the order established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise;
2.2. if substitution of goods for processing by the equivalent goods is accepted;
2.3. in other cases stipulated by the President of the Republic of Belarus or the Government of the Republic of Belarus.
Article 183. Rate of yield of the derivative products and rate of consumption of goods for processing for per item of derivative products under the outward customs processing regime
1. The rate of yield of the derivative products (the quantity of the derivative products resulting from processing of a definite quantity of goods for processing) and (or) the rate of consumption of goods for processing per item of the derivative products shall be determined in a report of an authorized body about the conditions of processing of goods outside the customs territory based on the actual conditions of processing of goods except, for the case provided by clause 2 of this article.
2. If the operations of processing of goods having practically permanent characteristics are in general carried out according to certain technical conditions and lead to release of the derivative goods of permanent quality, an authorized body shall establish the standards of the rate of yield of the derivative products and the rate of consumption of goods for processing per item of the derivative goods under outward customs processing regime.
Article 184. Validity period of the outward customs processing regime
1. While placing goods under the outward customs processing regime, the customs authorities shall establish the terms within which it is permitted to execute the operations of processing of goods outside the customs territory, and until it expires such goods and (or) goods of processing should be placed under the corresponding customs regime (validity period of the outward customs processing regime).
2. Validity period of the outward customs processing regime shall be established based in the validity period of a customs document of coordination of the provisions of processing outside the customs territory according to which goods are placed under the outward customs processing regime.
The established validity period of the outward customs processing regime may be extended for a period of extension of the validity period of a customs document of coordination of the provisions of processing outside the customs territory.
Article 185. Revocation of a customs document of coordination of the provisions of outward processing
1. A customs document of coordination of the provisions of processing outside the customs territory may be revoked by the customs authorities, if according to an act of the President of the Republic of Belarus or a resolution of the Government of the Republic of Belarus issued on the basis of clause 3 of article 179 hereof, usage of goods under the outward customs processing regime is not permitted.
2. A decision on withdrawal of a customs document of coordination of the provisions of processing outside the customs territory shall be valid from the effective date of the corresponding act of the President of the Republic of Belarus.
The form of a decision on a withdrawal of a customs document of coordination of the provisions of processing outside the customs territory shall be established by the State Customs Committee of the Republic of Belarus.
3. While withdrawing a customs document of coordination of the provisions of processing outside the customs territory, placement of goods placed under outward customs processing regime shall not be permitted.
Goods placed under the outward customs processing regime until the effective date of the act of the President of the Republic of Belarus or the resolution of the Government of the Republic of Belarus are out of scope of the decision stipulated in part one of clause 1 of this Article.
Article 186. Operations with goods for processing and the derivative goods. Termination of the validity of the customs regime of processing outside the customs territory
1. Until the validity period of the outward customs processing regime expires, a customs applicant of the outward customs processing regime should ensure importation and submission of the derivative products to customs clearance for placement under the customs regime of free circulation, or their re-importation while observing the requirements and the terms established by the Code and (or) other acts of the customs law.
A customs applicant shall be exempted from obligations stipulated in part one of this clause unless the validity period of the outward customs processing regime expires, goods for processing are placed under the customs regime of export or re-import while observing the requirements and the terms established by the Code and (or) other acts of the customs law.
2. The validity period of the outward customs processing regime shall be terminated:
2.1. under expiration of the validity period of the outward customs processing regime established by the customs authorities;
2.2. prior to expiration of the validity period of outward customs processing regime:
while placing goods for processing not subjected to the operations of processing and (or) the derivative products received in the result of processing of goods, under the customs regime of free circulation, export and re-import according to clause 1 of this article;
while dismissing goods for processing and (or) the derivative goods from customs control due to occurrence of circumstances allowing for dismissal of such goods from customs control (article 278 of this code).
Article 187. Creation, cancellation and term of tax liabilities on export customs duties on goods placed outward customs processing regime
1. Tax liabilities of a customs applicant on export customs duties on goods placed under outward customs processing regime shall arise, when the customs authorities accept a customs declaration for placement of goods under the outward customs processing regime.
2. Tax liabilities of a customs applicant, stipulated in clause 1 of this article, on export customs duties on goods placed under the outward customs processing regime shall be cancelled:
2.1. when the outward customs processing regime expires according to paragraph 2 of sub-clause 2.2, clause 2 of article 186 of this Code, with exception of cases when tax liabilities on export customs duties are payable during the validity period of the customs regime;
2.2. in cases stipulated in clause 2 of article 243 hereof.
3. Tax liabilities on the export customs duties on the goods placed under the customs regime of processing outside the customs territory shall be discharged within the following terms:
3.1. when transferring goods for processing to third parties without permission of the customs authorities in the day of transfer or in the day of issuing by the customs authorities of the certificate of placement of goods under the customs regime of processing outside the customs territory, if this day is not specified;
3.2. in case of loss of the goods for processing and (or) the derivative goods during the validity period of the customs regime of processing outside the customs territory established by the customs authorities except of loss of such goods due to destruction or emergency or any act of God, in the day of loss of goods or in the day of issuing by the customs authorities of the certificate of placement of goods under the customs regime of processing outside the customs territory, if this day is not specified;
3.3. in case of termination of the validity period of the customs regime of processing outside the customs territory due to the expiration of the validity period of the customs regime of processing outside the customs territory established by the customs authorities as of the day of expiration of the validity period of the outward customs processing regime.
4. Export customs duties are payable in the amount corresponding the amounts of the import customs duties that might be payable at placement of the goods stipulated in clause 3 of this article under the customs regime, calculated for the day of acceptance by the customs authorities of the customs declaration for placement of the goods under the outward customs processing regime.
Article 188. Peculiarities of placement of derivative goods under the regime of free circulation
1. While placing the derivative products under the customs regime of free circulation, customs duties and tax, except for excise duties, shall be paid as follows:
1.1. the amount of import customs duties payable is calculated as the difference between the amount of the import customs duties applicable to the derivative products, and the amount of the import customs duties which might be applicable to goods for processing, as if they would have been issued for free circulation, if the special rates of the importation customs duties are applicable to the derivative products, and gratuitous repair or gratuitous maintenance are not considered the operations of processing of the goods, or on the basis of the operation costs of the derivative goods which in case of absence of the documents may be determined as the difference between the customs value of the derivative products and the customs value of the goods for processing;
1.2. the amount of VAT payable is determined on the basis of the operation costs of processing of goods which in case of absence of the documents may be determined as the difference between the customs value of the derivative products and the customs value of the goods for processing.
2. Excise duties regarding the derivative products stipulated in clause 1 of this article should be paid in full, with the exception of cases when gratuitous repair or gratuitous maintenance are considered the operations of processing of the goods.
Article 189. Substitution of derivative goods with foreign goods
1. It is accepted to substitute the derivative products with foreign goods, provided such goods are analogous by their description, quality and technical characteristics to the derivative products, which should be formed as the result of processing of goods eligible according to the procedure established by the Government of the Republic of Belarus, unless the President of the Republic of Belarus stipulates otherwise.
2. If substitution of the derivative products with foreign goods is accepted, the foreign goods shall be recognized as the derivative goods and may be imported into the customs territory before the exportation of the goods for processing, if customs documents regarding the coordination of the provisions of processing outside the customs territory are available.
5. Customs regime of temporary import
Article 190. General provisions pertaining to the customs regime of temporary import
1. The customs regime of temporary importation constitutes a customs procedure under which foreign goods are utilized in the customs territory within a designated period of time (validity period of the customs regime of temporary importation).
2. Foreign goods which are on customs territory can be placed under the customs regime of temporary importation, except for:
2.1. goods not subjected to being placed under this customs regime pursuant to this Customs Code and (or) other acts of customs regulations;
2.2. food products, beverages, including alcoholic ones, tobacco and tobacco products, clothes and footwear, raw materials, half-finished products, expendable materials and samples, except for cases of their import in single copies for advertising purposes or as display units or industrial patterns;
2.3. waste products;
2.4. other goods resulting to the change in their state, except for natural variations of their qualitative and (or) quantitative characteristics at standard conditions of transportation, storage or usage (operation).
3. Goods, placed under the customs regime of temporary importation (hereinafter referred to as temporary imported goods), preserve the status of foreign goods.
4. Goods are placed under the customs regime of temporary importation without discharging tax liabilities on import customs duties and taxes or discharging the tax liability on import customs duties and taxes according to article 195 hereof.
Categories of goods and terms of placing goods under the customs regime of temporary importation without discharging the tax liability are specified by the President of the Republic of Belarus.
5. Goods, restricted in import conveyance across the customs border for economic reasons, are placed under importation without submitting to customs authority respective authorizations and (or) licenses of authorized state bodies for importing these goods.
Goods restricted in import conveyance across customs border for non-economic reasons, are placed under importation with respective authorizations and (or) licenses of authorized state bodies for importing these goods submitted to customs authority.
6. When placing goods under the customs regime of temporary importation, customs authorities shall apply means of identification in respect of such goods (Article 303 hereof) in order to ensure the adherence of a customs applicant to use specifications of goods under this customs regime.
Peculiarities of using means of identification in respect of particular categories of goods, placed under the customs regime of temporary importation, are stipulated by the State Customs Committee of the Republic of Belarus.
7. In cases, specified by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus, goods are placed under the customs regime of temporary importation provided that the discharge of the tax liability on import customs duties and taxes in forms, stated by this Customs Code, and in the amount complying with amounts of import customs duties and taxes due when placing goods under the customs regime of free circulation, and calculated for the day when the customs authority accepts a customs declaration on placing goods under the customs regime of temporary importation, are ensured.
8. Temporary imported goods, presented as transport facilities, can be placed under customs procedure of exporting international transport facilities.
Placement of temporary imported transport vehicles under the customs procedure of exporting international transport facilities does not terminate the customs regime of temporary importation and does not extend the established period of its validity.
Article 191. Time terms of the customs regime of temporary import
1. The duration of the customs regime of temporary importation procedure shall not exceed two years.
Depending on purposes of being imported to the customs territory, the President of the Republic of Belarus, as well as the Government of the Republic of Belarus, may establish shorter and longer the terms of the customs regime of temporary importation for individual categories and types of goods than those stipulated by Item 1 herein.
2. When placing goods under the customs regime of temporary importation, the duration of goods the customs regime of temporary importation shall be determined by the customs authorities for the period, stated by the customs applicant in customs declaration regarding placing goods under the said customs regime, with regard to time, purposes and circumstances of temporary use of goods on customs territory within the period, specified in clause 1 hereof, and with regard to clause 4 hereof.
3. Upon a request of a person who has been issued a permit for the customs regime of temporary importation procedure in the absence of any breaches of the terms and conditions, stipulated by this paragraph, the duration of the customs regime of temporary importation of goods may be prolonged upon a resolution by the customs office concerned within the terms stipulated by clause 1 herein, and with regard to clause 4 hereof.
4. When goods are placed repeated under the customs regime of temporary importation, including situations when customs applicants of this customs regime are presented by different persons, the aggregate use term of goods under the customs regime of temporary importation shall not exceed the period specified in clause 1 hereof.
Article 192. Operations with temporary imported goods
1. Temporary imported goods are to be in effective ownership and use of the customs applicant of the customs regime of temporary importation. The transfer of temporary imported goods to other persons is allowed in cases and procedure specified in clause 3 hereof.
2. During the established validity period of the customs regime of temporary importation, temporary imported goods are to remain in unchanged state, except for natural variations of their qualitative and (or) quantities characteristics at standard conditions of transportation, storage, use (operation), as well as changes resulting from maintenance support, repair (except for complete repairs and (or) upgrading).
3. The transfer of temporary imported goods to other persons without the authorization of the customs authority is allowed for their maintenance support, repair (except for complete repairs and (or) upgrading), storage, transportation as well as other purposes in cases, stipulated by the legislation and (or) the international treaties singed by the Republic of Belarus.
In other situations the transfer of temporary imported goods to ownership and use of other persons is allowed with the authorization of the customs authority.
In order to obtain the authorization of the customs authority for transferring temporary imported goods to ownership and use of other persons, the customs applicant of the customs regime of temporary importation make an application in writing to the customs authority, issued the certificate on transferring said goods under the customs regime of temporary importation, which contains reasons for transferring temporary imported goods to other person, location (place of residence) and account details thereof.
The transfer of temporary imported goods to ownership and use of other persons neither free the customs applicant of the customs regime of temporary importation from adhering requirements and terms, stated by this paragraph, nor suspend or extend the validity period of the customs regime of temporary importation.
4. Temporary imported goods can be placed under customs regimes of free circulation, inward processing, temporary importation, customs warehouse, re-export, destruction, refusal in favor of state, duty free shopping or under the customs procedure of temporary storage of goods.
5. Prior to expiry of validity of the customs regime of temporary importation, the customs applicant of the customs regime of temporary importation is to present temporary imported goods for customs clearance in order to place them under the customs regime of re-export or under the customs procedure of temporary storage of goods in compliance of requirements and terms stated by the Code and (or) other acts of customs regulations.
The customs applicant is discharged from the liability stated in the first part hereof, if goods are placed under customs regimes of free circulation, inward processing, temporary importation, customs warehouse, destruction, refusal in favor of state or duty free shopping in compliance of requirements and terms stated by this Code and (or) other acts of customs regulations prior to expiry of validity of the customs regime of temporary importation.
A customs applicant of customs regimes, specified in the second part hereof, may be the customs applicant of the customs regime of temporary importation, as well as other person entitled, according to article 150 hereof, to present goods for customs clearance in order to place them under the customs regime.
Article 193. Termination of the customs regime of temporary import
The customs regime of temporary importation terminates upon expiration of the validity period of the customs regime of temporary importation established by the customs authority, as well as it terminates upon expiration of the validity period of the customs regime of temporary importation established by the customs authority:
when temporary imported goods are placed under customs regimes of free circulation, inward processing, temporary importation, customs warehouse, re-export, destruction, refusal in favor of state, duty free shopping or under customs procedure of temporary storage of goods according to clause 5 of article 192 hereof;
when temporary imported goods are removed from the customs control in connection with circumstances which allow removing said goods from the customs control (Article 278 hereof).
Article 194. Commencement, termination and terms of tax liabilities on import customs duties in regard to goods intended for placement (placed) under the customs regime of temporary import
1. Tax liabilities on import customs duties, taxes in regard to goods placed under the customs regime of temporary importation commence in relation to a customs applicant at the instance of accepting a customs declaration for placing the goods under the customs control of temporary importation by the customs authorities.
2. Tax liabilities on import customs duties, taxes in regard to goods intended for placement (placed) under the customs regime of temporary importation terminate in relation to the person specified in clause 1 of this article:
2.1. in the instance of termination of the customs regime of temporary importation before the expiration of the effective terms of the said customs regime and on the grounds stipulated by paragraph two and three of article 193 of this Code, excluding those cases when the maturity term of the tax liabilities on import duties, taxes fell within the effective period of the said regime;
2.2. in cases specified in clause 2 of article 243 of this Code.
3. Tax liabilities on import customs duties, taxes in regard to goods intended for placement (placed) under the customs regime of temporary importation, the said tax liabilities to be fulfilled as stipulated by article 195 of this Code within the following terms:
3.1. before the customs authorities issue a certificate of placing the goods under the customs regime of temporary importation in case of paying the dutiable import customs duties and taxes in regard to the goods at the instance of their importation or the disimbursement of the first part of the dutiable customs duties, taxes if the payments are to be made periodically as provided by clause 3 of article 195 of the Code;
3.2 before the maturity terms of the dutiable import customs duties, taxes if the payments are made periodically as provided by clause 3 of article 195 of this Code;
3.3. in regard to goods placed under the customs regime of temporary importation with exemption from import customs duties and taxes connected with restrictions on application and disposal of the said goods specified by laws and (or) Presidential acts of the Republic of Belarus applicable to the exemption:
in case of a refusal of the tax exemption before the customs authorities issue a payment certificate for the import customs duties and taxes levied on the above goods;
in case of operations with goods violating the restrictions on utilisation and disposal of the said goods specified in laws and (or) Presidential acts of the Republic of Belarus in connection with tax exemption on the day when the said operations were carried out and if the day is unknown on the day when the customs authorities issued a certificate of placing the goods under the customs regime of temporary transportation;
3.4. in the instance of non-observance of the terms and conditions of the customs regime of temporary importation with or without discharging of the tax liabilities as per part two of clause 4 of article 190 of this Code -- on the date when the customs authorities issued a certificate of placing the goods under the customs regime of temporary transportation.
4. Tax liabilities on import customs duties and taxes in relation to goods placed under the customs regime of temporary importation with or without discharging of tax liabilities provided by article 195 of this Code shall be subject to fulfillment within the following terms:
4.1. in the instance of transfer of the temporarily imported goods to any other person without a permission of the customs authorities thereto on the date of the transfer and if the date is unknown on the date when the customs authorities issued a certificate of placing the goods under the customs regime of temporary importation;
4.2. in case of loss of the temporarily imported goods within the effective time limits of the customs regime of temporary importation stipulated by the customs authorities, excluding those cases when the goods were lost due to their elimination in emergency or force majeure circumstances or due to a natural loss under normal storage and transportation conditions on the date when the goods were lost and if the date is unknown on the date when the customs authorities issued a certificate of placing the goods under the customs regime of temporary importation;
4.3. if the customs regime of temporary importation is terminated due to expiration of the effective time limits of the customs regime of temporary importation stipulated by the customs authorities on the date of expiration of the effective terms of the customs regime of temporary importation.
5. In the instances specified in clause 4 of this article import customs and taxes shall be levied in the amounts corresponding to the amounts of import duties and taxes that would have been be paid upon placing the goods under the customs regime of free circulation, calculated as of the date when the customs authorities accepted a customs declaration for placing these goods under the customs regime of temporary importation.
Article 195. Peculiarities of fulfillment of tax liabilities on import customs duties and taxes in case of placing the goods under the customs regime of temporary import
1. Upon placing the goods under the customs regime of temporary transportation, except for the goods placed under the said customs regime with discharging from tax liabilities, import customs duties and taxes shall be levied in the amounts specified in part two of this clause and with consideration of the provisions of clause 2 of this article.
Import customs duties on taxes to be paid upon placing the goods under the customs regime of temporary importation are levied at the rate of 3 per cent of the customs duties and taxes amounts that would have been paid upon placing the goods under the customs regime of free circulation for every complete or incomplete consecutive month during which the goods were utilized under the customs regime of temporary importation (hereinafter called three-percent fees).
In the instance of non-observance of the conditions and terms of the customs regime of temporary importation with discharging of tax liabilities the three-percent fees shall be paid as provided by clause 2 of this article.
2. Upon placing the goods under the customs regime of temporary transportation the thee-percent fees shall not be paid or their amounts shall be reduced with tax exemption applied providing for complete discharging of the liabilities or a reduction of the amounts of dutiable import customs duties and taxes, and(or) application of tariff preferences.
3. The three-percent fees shall be paid, at a customs applicants discretion, at the instance or periodically.
In case if the three-percent fee is paid at the instance the customs applicant shall effect the payment of the dutiable amounts in full before the customs authorities issue a certificate of placing the goods under the customs regime of temporary importation.
In case if the three-percent fees are paid periodically, the customs applicant shall pay the dutiable amounts in equal portions once in three months. In this event the customs applicant shall make the first payment of the three-percent fee total amount before the customs authorities issue a certificate of placing the goods under the customs regime of temporary importation, and the rest of the amount shall be disbursed within the terms stipulated by the customs authorities proceeding from the premise that the periodical payment are to be maid before the commencement of the respective periods.
In case if the three-percent fees collected after placing the goods under the customs regime of temporary transportation are paid periodically, interests are charged as if the right to effect the payment in installments were granted in relation to these amounts from the date of issuing by the customs authorities a certificate of placing the goods under the customs regime of temporary importation, calculated in accordance with the provisions of article 259 of this Code.
4. The dutiable amounts of the three-percent fees shall not exceed the amounts of import customs duties and taxes to that would be levied on the goods in the instance of their placing under the customs regime of free circulation on the date of their placing under the customs regime of temporary importation.
5. In the instance of placing the temporary imported goods under the customs regime of re-export or under any other customs regime the amounts of the three-percent fees disbursed under the customs regime of temporary importation shall not be subject to reimbursement or offsetting on the account of future payments.
Article 196. Peculiarities of placing temporary imported goods under the customs regime of free circulation
1. In case of placing the temporarily imported goods under the customs regime of free circulation the customs value and the quantity of the goods shall be determined as of the date of placing the goods under the customs regime of temporary importation and the rates of import customs duties and taxes as of the date when the customs authorities accepted a customs declaration for placing the goods under the customs regime of free circulation.
2. Upon placing the temporary imported goods on which import customs duties and taxes were levied (Article 195 of this Code) under the customs regime of free circulation the import customs duties and taxes shall be paid in the amounts equivalent to the difference between the amounts of customs duties and taxes calculated upon placing the goods under the customs regime of free circulation and the three-percent fees disbursed under the customs regime of temporary importation.
3. Interests are charged on the amounts of import customs duties and taxes paid upon placing the goods under the customs regime of free circulation as if a right to effect the payment in installments were granted in relation to these amounts from the date when the customs authorities issued a certificate of placing the goods under the customs regime of temporary importation, calculated in accordance with the provisions of article 259 of this Code.
6. Customs regime of temporary export
Article 197. General provisions of custom regime of temporary exports
1. Temporary export is a customs regime under which the goods can be used outside the customs territory within a fixed term (term of temporary export).
2. Customs regime of temporary export can be applied for domestic goods except for:
2.1. food products, drinks, including alcohol, tobacco and tobacco products, clothes and footwear, raw materials, semi-finished products, expendable supplies and patterns, except for export of such goods in publicity purposes, as demonstration articles or industrial samples;
2.2. other goods, use of which will necessitate their changes except for the natural changes of their quantity and (or) quality in normal conditions of delivery, storage and usage (exploitation).
3. Goods under the custom regime of temporary export (hereinafter temporary removed goods) exported from the customs territory that lost the status of the domestic goods.
4. Goods are placed under the customs regime of temporary export without the obligation to pay customs duties.
5. Goods limited in their export due to economic reasons shall be placed under the customs regime of temporary export without providing the customs authority with any permits and (or) export license given by the authorized governmental bodies.
Goods limited in their export due to non-economic reasons shall be placed under the customs regime of temporary export under provision the customs authority with relative permits and (or) export licenses.
6. If goods were placed under the customs regime of temporary export, the customs authorities shall apply means of identification in respect of these goods (article 303 of the Code) in order to insure that a customs applicant will adhere to terms of use of good placed under this customs regime.
The State Customs Committee of the Republic of Belarus specifies means of identification of certain goods categories placed under the customs regime of temporary export.
Article 198. Period of the customs regime of temporary export
1. Period of the customs regime of temporary export of goods shall not exceed five years.
The President of the Republic of Belarus or the Government of the Republic of Belarus acting under an order of the President may determine another term of the customs regime of temporary export according to the category and kind of goods and export goals.
2. If the goods are placed under the customs regime of temporary export, the period of such regime shall be determined by a customs authority according to the term declared in the customs declaration for the placement of goods under the customs regime, on the basis of the time period, , goals and circumstances of temporary use of goods outside the customs territory, as well as on the basis of a term needed for redelivery of temporary exported goods to the customs territory and to submit goods to customs clearance procedures with the view of placement goods under the regime of re-import, within the term set forth in Clause 1 of the Article.
3. A customs authority may extend the validity term of the customs regime of temporary export within the term defined in Clause 1 of the Article under a request of a customs applicant.
Article 199. Operations on temporary removed goods
1. Over the period of the customs regime of temporary export specified, temporary removed goods shall remain unchanged, except for natural changes of their quantity and (or) quality in normal conditions of delivery, storage and use (exploitation), as well as changes resulting from maintenance and repair (except for total overhaul and (or) modernization).
2. Temporary removed goods may be placed under customs regimes of:
2.1. re-import;
2.2. export and processing outside the customs territory, except for the cases when exported good must be re-imported to the customs territory according to the legislation.
3. Customs applicant shall provide for re-import of temporary removed goods to the customs territory and submission thereof to customs clearance with the view to place temporary removed goods under the customs regime according to the Code and (or) other acts of customs law, within the validity period of the regime of temporary export.
4. A customs applicant shall be exempt from the obligations specified in clause 3 of the Article, if goods are placed under the customs regime of export or processing outside the customs territory within the validity term of the customs export regime of temporary export, under adherence to the requirements and terms of the Code and (or) other acts of the customs law.
Customs applicant of the customs regime specified in part one hereof may be both a customs applicant of the customs regime of temporary export, and other persons who, as specified by article 150 of the Code, shall have the right to submit goods to customs clearance and place them under the customs regime
Temporarily exported goods shall be placed under the custom regime of export or processing outside the customs territory without submission of such goods to the customs.
Article 200. Determination of the customs regime of temporary export
The customs regime of temporary export shall be cancelled after the period of customs regime of temporary export defined by the customs authority expires, and may be cancelled prior to expiration of the period of the customs regime of temporary export:
if goods are placed under the customs regime of re-import, export or processing outside the customs territory in accordance to clauses 3 and 4 of Article 199 hereof;
if customs control of temporary removed goods is discontinued upon the circumstances conceding customs control of temporary removed goods to be discontinued (Article 278 of the Code).
Article 201. Creation, cancellation and terms of tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of temporary export
1. Tax liabilities on export customs duties on goods to be placed under the customs regime of temporary export are created when the customs authorities adopt customs declaration for the placement of goods under the customs regime of temporary export.
2. Any person determined in clause 1 of the Article shall be exempt from tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of temporary export
2.1. in case of re-import of temporary removed goods to the customs territory;
2.2. in cases, specified in clause 2 of Article 243 hereunder .
3. Tax liability on export customs duties shall be executed within following terms:
3.1. if goods are not re-imported and not placed under the customs regime of temporary export or processing outside the customs territory on the date when the period of the customs regime of temporary export defined by the customs authority expires;
3.2. in case of loss of temporarily exported goods, if the day of loss is not defined and where temporary removed goods were lost outside the customs territory, except for the cases when goods were destroyed as a result of an accident, force majeure, or a natural loss in normal conditions of delivery, storage and use (exploitation) on the day of such loss, or on the day when goods were placed under the customs regime of temporary export;
3.3. in other cases specified by the Code, other decrees and (or) acts of the President of the Republic of Belarus within the terms set forth in the Code or other laws and (or) acts of the President of the Republic of Belarus.
4. Export customs duties shall be paid to the amount equal to export customs duties which would be paid if goods specified in clause 3 hereunder were placed under customs export regime, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the customs regime of temporary export.
Article 202. Peculiarities of placement of goods under the customs regime of temporary export
1. If goods are placed under the customs regime of temporary export, customs value and quantity of goods shall be defined as on the date of placement of goods under the customs regime of temporary export, and the export customs duties rate as on the date when a customs authority accepts a customs declaration on placement of goods under the customs regime of temporary export.
2. Interests on export customs duties amounts paid for placement of goods under the export customs regime shall be paid as if payments were delayed as from the date when the customs authority issued a certificate that goods were placed under the customs regime of temporary export, calculated under the procedure specified in article 259 of the Code.
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7. Warehouse customs regime
Article 203. General provisions of the warehouse customs regime
1. The warehouse customs regime is a customs regime under which foreign goods are stored in the customs warehouse within a specified term (term of warehouse customs regime).
2. The warehouse customs regime can be applied for foreign goods within the customs territory except for:
2.1. goods, that, pursuant to the Code and (or) other customs laws, are not subject to placement under the warehouse customs regime;
2.2. goods, export and import of which is forbidden, as well as goods, expiration date and realization terms of which are less than 180 calendar days as on the date when such goods are submitted for customs clearance for placement under the warehouse customs regime.
3. Goods placed under warehouse customs regime shall retain the status of foreign goods.
4. Goods are placed under warehouse customs regime without the liability to pay import customs duties and taxes specified in clause 3 of Article 209 of the Code.
5. Goods limited in their import due to economic reasons shall be placed under warehouse customs regime without providing the customs authority with permits and (or) import license given by the authorized governmental bodies.
Goods limited in their import due to non-economic reasons shall be placed under the warehouse customs regime under provision the customs authority with relative permits and (or) import licenses.
Article 204. Terms of the warehouse customs regime
1. Period of the warehouse customs regime shall not exceed two years.
2. The warehouse customs regime shall be determined by the customs authority for a period declared in the customs declaration for the placement of goods under the warehouse customs regime within the term set forth by clause 1 of the Article.
The period of the warehouse customs regime for goods with the limited expiration date and (or) realization terms, shall be determined taking into account that on the termination date of the customs regime the expiration date and (or) realization terms are not less than 180 calendar days.
3. Under a request of the warehouse customs regime applicant, the customs authority shall extend the validity of the warehouse customs regime for a term specified in clause 1 of the Article, and in part two of clause 2 hereof .
4. Should goods be repeatedly placed under the warehouse customs regime , including but not limited to the cases when a customs applicant of such a regime is viewed as different persons, herewith the aggregate term of use of good placed under the warehouse customs regime shall not exceed the period specified in clause 1of the Article.
Article 205. Supplement documents required for placement of goods under the warehouse customs regime
1. To place goods under the warehouse customs regime a customs applicant shall provide the customs authority with supplement documents certifying the right of a customs warehouse owner to store goods placed under the warehouse customs regime and its consent to accept goods on deposition.
2. Form of documents mentioned in clause 1 shall be determined by the State Customs Committee of the Republic of Belarus.
Article 206. Operations with goods placed under the warehouse customs regime
1. After goods are placed under the warehouse customs regime a customs applicant shall provide for placement of goods to a customs warehouse specified by a certificate on placement of goods to customs warehouse. Herewith such goods shall be in the same condition as they were on the date when a customs authority issued a certificate, except for natural changes of their quantity and (or) quality in normal conditions of delivery and storage.
Acceptance of goods placed under the warehouse customs regime for storage shall be confirmed by a notice in writing filed to the customs authority in accordance with the procedure and terms established by the State Customs Committee of the Republic of Belarus.
2. Goods, placed under the warehouse customs regime, can be placed under the customs regime including under the warehouse customs regime or customs procedure as set forth in the Code and (or) other acts of the customs law under the terms and conditions of warehouse customs regime set by the customs authority,
Customs applicant of the customs regime may be both a customs applicant of the warehouse customs regime, and other persons who, as specified by article 150 of the Code, shall have the right to submit goods to customs clearance and place them under the customs regime
3. Goods, unplaced under the customs regime including warehouse customs regime or customs procedure, as of the end of the warehouse customs regime period set by the customs authority shall be arrested by the customs authorities in accordance to chapter 32 of the Code
4. Should a customs warehouse be closed down, stored goods shall be placed under a customs regime including the warehouse customs regime or customs procedure, within two months after the decision about closing-down was taken, in compliance with the requirements and conditions set forth in the Code and (or) other acts of the customs law.
Upon the expiry of the above-set term, the goods mentioned in part one hereof and unplaced under a customs regime or customs procedure shall be arrested by the customs authorities in compliance with chapter 32 of the Code.
Article 207. Operations performed at a customs warehouse with goods placed under the warehouse customs regime
1. During a period of storage of goods placed under the warehouse customs regime, any usual operation required for insuring integrity of goods placed under the customs warehouse regime may be performed at a warehouse. Such goods may be subject to inspection, modification or displacement inside a warehouse, provided such operations will not result in change of goods, damage of packing and (or) means of identification.
2. Operations, not specified in clause 1 of the article, including sampling of goods, ordinary assembly operations, operations to prepare goods for selling and transportation such as parcel splitting, dispatch, sorting, packing, repacking, marking, operations to improve market conditions of goods placed under the customs warehouse regime, may be performed at a customs warehouse under permission of a customs authority according to the requirements and conditions specified by the State Customs Committee of the Republic of Belarus.
3. Operations with goods placed under the warehouse customs regime shall not result in qualitative and quantitative changes of goods, including changes in classification, specified in the Commodity nomenclature of foreign trade activities .
4. Delivery of goods placed under the warehouse customs regime including those sampled, shall be allowed, provided such goods are subject to placement under another customs regime or customs procedure, except for goods taken as samples by the customs authorities according to the Code.
Article 208. Termination of the warehouse customs regime
The warehouse customs regime shall be cancelled after the period of warehouse customs regime defined by the customs authority expires, or in case of arrest of goods placed under warehousing customs regime specified in clause 4 of article 206 hereof, and may be cancelled prior to expiration of the period of the warehouse customs regime defined by the customs authorities:
if goods are placed under the warehouse customs regime, or any other customs regime or customs procedure in accordance to clause 2 of article 206 hereof;
if customs control of goods, placed under the warehouse customs regime, is discharged under a circumstance conceding customs control of aforementioned goods to be discharged (Article 278 of the Code).
Article 209. Origin, cancellation and terms of tax obligations on import customs duties and taxes on goods to be placed (placed) under the warehouse customs regime
1. Tax obligations on import customs duties and charges in regard to goods to be placed under the warehouse customs regime arise, when a customs authority accepts a customs declaration for placement of goods under the warehouse customs regime:
1.1. as regards a customs applicant as from the moment a customs authority accepts a customs declaration on placement of goods under the warehouse customs regime;
1.2. as regards the owner of a customs warehouse as from the moment of disposal of goods placed under the warehouse customs regime.
2. Tax obligations on import customs duties and taxes on goods placed under customs warehouse regime shall be terminated:
2.1. as regards a customs applicant:
as from the moment when goods were put to a customs warehouse;
in cases specified in clause 2 of article 243 of the Code;
2.2. as regards the owner of a customs warehouse in relation to goods placed under the warehouse customs regime:
on delivery of stored goods in connection to placement of such goods under the warehouse customs regime or customs procedure;
on arrest of goods by the customs authorities as specified by clauses 3 and 4 of article 206 hereof;
in cases specified in clause 2 of article 243 of the Code.
3. Tax obligations on the import customs duties shall be fulfilled within the following terms:
3.1. by a customs applicant in case of failure to put goods placed under the customs warehouse regime at a customs warehouse on expiration of the period for notification on putting goods at a customs warehouse;
3.2. by the owner of a customs warehouse:
if goods placed under the warehouse customs regime were lost, except for the cases when such goods were destroyed as a result of an accident, force majeure or a natural loss in normal conditions of storage (exploitation) on the day of such a loss, or on the day when goods were placed under the warehouse customs regime, should the day of the loss not be defined;
if goods placed under the warehouse customs regime are delivered without providing goods certificates proving placement of such goods under a customs regime or customs procedure on the date of such a delivery, or on the date of placement to a customs warehouse, should the day of the loss not be defined.
4. Import customs duties and taxes shall be paid to the amount equal to import customs duties and taxes which would be paid if goods specified in clause 3 hereunder were placed under the customs regime of free circulation, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the warehouse customs regime.
8. Customs regime of re-import
Article 210. General provisions of the customs regime of re-import
1. The customs regime of re-import is a customs regime that allows constant disposal and use of goods within the customs territory, that were removed and then re-imported to the customs territory within a fixed term, and without any import tax obligations and import customs duties to be paid.
2. The customs regime of re-import can be applied to re-imported goods:
2.1. placed under the customs regime of exportation and returned to a customs applicant of the customs regime due to failure to follow or improper adherence to the terms of an external-economic agreement, according to which goods were placed under the customs regime of exportation, or due to other reasons that preclude execution of such transaction, if:
goods are imported within three years as from the date when the customs authorities issued a certificate on placement of goods under the customs regime of exportation;
goods remain as they were exported from the customs territory, except for natural changes of their quantitative and (or) qualitative characteristics in normal conditions of delivery, storage and use (exploitation), and which allowed to disclose shortage of goods that resulted in return of goods;
goods were placed under the customs regime of export and it was proved by a customs applicant;
2.2. placed under the customs regime of temporary exportation, provided such goods are imported within the validity period of a certain customs regime in the same condition as they had when exported from the customs territory, except for natural changes of their quantitative and (or) qualitative characteristics in normal conditions of delivery and storage, as well as changes permitted in relation to such goods during the customs regime of temporary export is applied;
2.3. placed under the customs regime of processing outside the customs territory, provided such goods are imported within the validity period of a certain customs regime in the same condition as they had when exported from the customs territory, except for natural changes of their quantitative and (or) qualitative characteristics in normal conditions of delivery and storage;
2.4. products resulted from re-processing of goods and placed under the customs regime of processing outside the customs territory, if the objective of processing consisted in free-of-charge reparation or overhaul, and the said goods are imported within the validity period of the customs regime of processing outside the customs territory.
3. Damage of goods specified in clause 2 hereof resulted from an accident or force majeure shall not prevent such goods from placement under the customs regime of re-import.
4. Foreign goods placed under the customs regime of re-import shall be assigned the status of domestic goods.
5. Resumption and (or) offset on account of future payment of the customs export clearance charge on goods, specified in sub-clause 2.1 of the article, and placed under the customs regime of re-import, shall be executed within six months as from the date of placement of goods under the customs regime of exportation as stipulated in article 273 hereunder.
6. Goods limited for transportation over the customs border due to economic reasons shall be placed under the customs regime of re-import without providing a customs authority with permits and (or) import licenses issued by the authorized governmental bodies.
Goods limited for transportation over the customs border due to non-economic reasons shall be placed under the customs regime of re-import under provision a customs authority with relative permits and (or) import licenses issued by the authorized governmental bodies.
7. Should decrees and (or) acts of the President of the Republic of Belarus concerning placement of goods under the customs regime of re-import stipulate reimbursement of import customs duties, taxes and (or) tax interests to the budget of the Republic of Belarus, where amounts of such import customs duties, taxes and (or) tax interests were not paid or were returned, as well as concerning other taxes, subsidies and amounts unpaid or paid directly or indirectly as a payment, relief or compensation in connection to export of goods from the customs territory, then the amounts may be imposed on the customs authorities after the placement of goods under the customs regime of re-import as provided by the acts and (or) decrees of the President of the Republic of Belarus.
Article 211. Supplemental documents to be submitted for placement of goods under the customs regime of re-import
To place goods under the customs regime of re-import, a customs applicant shall provide a customs authority with a certificate verifying that goods were placed under the customs regime of re-import, in accordance to which goods are removed from the customs territory, as well as other documents, specified by the State Customs Committee of the Republic of Belarus certifying that goods comply with the terms specified in clause 2 of article 210.
9. Customs regime of re-export
Article 212. General provisions of the customs regime of re-export
1. Customs regime of re-export is a customs regime that allows exportation and constant disposition of goods outside the customs territory without any obligation on export tax and import customs duties.
2. Customs regime of re-export can be applied for:
2.1. foreign goods:
outside the customs territory, except for goods that, pursuant to the Code and (or) other customs legislation acts, may not be placed under the customs regime of re-export;
exported from the customs territory that, pursuant to the Code and (or) other customs legislation acts, may be placed under the customs regime of re-export;
2.2. Goods placed under the customs regime of free circulation and returned by a customs applicant to the shipper or another person due to failure to perform or improper performance of the terms of economic activity agreements, according to which goods were placed under the customs regime of re-export, or due to other reasons that preclude execution of such transaction, if:
said goods are placed under the customs regime of re-export within six months as from the date when a customs authority issued a certificate on placement of goods under the customs regime of free circulation;
said goods are in the same condition as during placement under the customs regime of free circulation, except for natural changes of their quantitative and (or) qualitative characteristics in normal conditions of delivery, storage and use (exploitation), which allowed detecting of faults of goods, resulting in return thereof;
a customs applicant proved that such goods are goods placed under the customs regime of free circulation.
3. Foreign goods that were earlier placed under the customs regimes and to be placed under the customs regime of re-export, shall be in the same condition as they are before placement under such customs regimes, except for natural changes of their quantitative and (or) qualitative characteristics in normal conditions of delivery and storage, as well as changes which are allowed in connection to such goods placed under the above-mentioned customs regimes.
4. Damage of goods specified in clause 2 of this clause as a result of accident or force majeure shall not prevent goods from placement under the customs regime of re-export.
5. Foreign goods, placed under the customs regime of re-export, shall retain the status of foreign goods, while domestic goods placed under the customs regime of re-export and exported from the customs territory shall lose the status of domestic goods as specified in sub-clause 2.2 of clause 2 hereunder.
6. Foreign goods, specified in sub-clause 2.1 of clause 2 hereunder, shall be placed under the customs regime of re-export without any tax obligation on payment of import customs duties and taxes.
7. Goods specified in sub-clause 2.2 of clause 2 hereunder and placed under the customs regime of re-export and exported from the customs territory shall be subject to repayment and (or) offset on account of future payments of any amounts paid in accordance to article 237 of the Code.
8. Goods limited for transportation over the customs border when imported and (or) exported due to economic reasons shall be placed under the customs regime of re-export without providing a customs authority with relative permits and (or) licenses issued by the authorized governmental bodies for import and (or) export thereof.
Goods limited for transportation over the customs border when imported and (or) exported due to non-economic reasons shall be placed under the customs regime of re-export under provision a customs authority with relative permits and (or) licenses issued by the authorized governmental bodies for import and (or) export thereof.
9. Goods placed under the customs regime of re-export shall be transported through the customs territory in accordance to the customs procedure of customs transit, unless the President or the Government of the Republic of Belarus establish otherwise.
10. Acts approved by the President of the Republic of Belarus, resolutions of the Government and (or) international treaties ratified by the Republic of Belarus may stipulate supplementary terms for placement of goods under the customs regime of re-export.
Article 213. Supplemental documents to be submitted for placement of goods under the customs regime of re-export

To place goods under the customs regime of re- export, a customs applicant shall provide a customs authority with supplemental documents specified by the State Customs Committee of the Republic of Belarus certifying that certifying goods conform to conditions set in clauses 2 and 3 of the article 212 hereunder.

Article 214. Origin, cancellation and terms of tax obligations on import customs duties and taxes on goods to be placed (placed) under the warehouse customs regime of re-export
1. Tax obligations on import customs duties and taxes in regard to foreign goods to be placed under the customs regime of re-export arise when the customs authorities accepts a customs declaration for the placement of goods under the customs regime of re-export.
2. Any person specified in clause 1 hereof shall be exempt from tax obligations on re-export customs duties on goods to be placed (placed) under the customs regime of re-export:
2.1. in case of export of such goods from the customs territory, provided such a fact is proved by a customs authority, whose zone of operation includes a point of exit of exported goods in the order determined by the State Customs Committee of the Republic of Belarus;
2.2. in cases, specified in clause 2 of article 243 hereunder.
3. In case of cancellation of tax obligations on import charges and taxes according to sub-clause 2.1 of clause 2 hereunder, taxes paid or fees charged shall be returned and (or) offset on account of future payments, as specified by article 272 of the Code.
4. Tax obligations on import customs duties shall be fulfilled, provided foreign goods placed under the customs regime of re-export were not be exported from the customs territory due to transmission of such goods to other persons, or loss, except for cases when goods were destroyed as a result of an accident, force majeure or natural loss in normal conditions of delivery and storage on the day following such transmission or loss, or should such a day not be determined on the date when the customs authorities issued certificate on placement of goods under the customs regime of re-export.
Import tax obligations shall be paid to the amount equal to import customs duties, which would be paid if such goods were placed under the customs regime of free circulation, calculated as of the date when the customs authorities accepted a customs declaration for placement of goods under the customs regime of re-export.
10. Customs regime of elimination
Article 215. General provisions of the customs regime of elimination
1. The customs regime of elimination is a customs regime under which goods can de destroyed under customs control within the customs territory.
Elimination of goods means decontamination or arrangement of goods including packaging and components thereof under a state, in which they lose the application (and other) properties, be it in full or in part, and cannot be restored to the original condition by economically feasible means.
Use of goods in the ordinary way shall not be deemed elimination.
2. The customs regime of elimination can be applied to foreign goods within the customs territory, except for:
2.1. goods, that, pursuant to the Code and (or) other customs laws, shall not be subject to placement under the customs regime of elimination;
2.2. cultural values;
2.3. animals and plants protected in compliance with the international treaties ratified by the Republic of Belarus, or listed in the Red Book of the Republic of Belarus, parts and derivatives thereof, except for the cases when they shall be destroyed to prevent epidemic and epizootic outbreaks;
2.4. goods accepted by the customs authorities as a pledge within the validity terms of such a pledge;
2.5. goods that were withdrawn or arrested under the legislation;
2.6. goods restricted for importation to the customs territory, or for transit transportation through the customs territory;
2.7. other goods, specified by the list compiled by the Government of the Republic of Belarus, unless the President of the Republic of Belarus specifies otherwise.
3. Foreign goods placed under the customs regime of elimination shall retain the status of foreign goods prior to elimination.
Goods resulted from elimination of goods placed under the customs regime of elimination shall not be subject to customs clearance and get the status of domestic goods without any import tax and duties obligations.
4. Goods resulted from elimination of goods placed under the customs regime of elimination shall be deemed wastes. Wastes shall be treated according to the waste legislation.
5. Goods shall be placed under the customs regime of elimination without any obligations on payment of import customs duties and taxes.
6. Goods limited in transportation over the customs border due to economic reasons shall be placed under the customs regime of elimination without providing the customs authorities with relative permits and (or) import licenses issued by the authorized governmental bodies.
Goods limited in transportation over the customs border due to non-economic reasons shall be placed under the customs regime of elimination under provision the customs authorities with relative permits and (or) import licenses issued by the authorized governmental bodies.
7. Goods shall be placed under the customs regime of elimination under an opinion letter given by a competent authority, defined by the Government of the Republic of Belarus, unless the President of the Republic of Belarus establishes otherwise (hereinafter the competent authority) on a possibility of elimination of goods at the customs territory.
The opinion letter given by the competent authority on a possibility of goods elimination at the customs territory shall include information about a possibility of goods elimination in the declared way and in the declared place, as well as about further use and (or) neutralization of wastes, formed in a result of such elimination.
Form of the opinion letter on a possibility of elimination of goods at the customs territory and the procedure for issuance thereof shall be determined by the competent authority as agreed upon with the State Customs Committee of the Republic of Belarus.
8. Elimination of goods placed under the customs regime of elimination shall be performed at expense of a customs applicant of the customs regime of elimination.
Article 216. Operations with goods placed under the customs regime of elimination
1. The period, within which goods placed under the customs regime of elimination are destructed, shall be determined by a customs authority after goods were placed under the customs regime of elimination, according to an application of a customs applicant, proceeded from time needed for elimination and transportation of said goods from the storage location of such goods to the place of elimination.
2. Storage location of goods placed under the customs regime of elimination, shall be determined by a customs applicant and coordinated with the customs authority on the date, when goods were placed under the customs regime of elimination.
3. A customs applicant shall provide for elimination of goods placed under the customs regime of elimination and shall have no right to use as well as to dispose of such goods except for elimination.
4. The process of elimination of goods shall be executed under the customs supervision.
5. A report on elimination of goods shall be drawn up according to the form and manner defined by the State Customs Committee of the Republic of Belarus.
Article 217. Creation, cancellation and terms of tax liabilities on import customs duties and taxes on goods to be placed (placed) under the customs regime of elimination
1. Tax liabilities on import customs duties and taxes on goods to be placed under the customs regime of elimination shall be created, when the customs authorities adopt a customs declaration for placement of goods under the customs regime of elimination.
2. Any person determined in clause 1 of this article shall be exempted from tax liabilities on import customs duties on goods to be placed (placed) under the customs regime of elimination:
2.1. after goods were destroyed, and elimination was confirmed by a certificate of elimination;
2.2. in cases, specified in clause 2 of article 243 hereunder.
3. Tax liability on export customs duties shall be executed within the following terms:
3.1. if goods, undestroyed as on the day when goods were placed under the customs regime of elimination, must be destroyed;
3.2. in other cases specified by the Code, other decrees and (or) other acts of the President of the Republic of Belarus within the terms set forth in the Code or other laws and (or) acts of the President of the Republic of Belarus.
4. Import customs duties shall be paid to the amount equal to export customs duties which would be paid, if goods specified in clause 3 hereunder were placed under the customs export regime, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the customs regime of elimination.
11. Customs regime of denial in favour of the state
Article 218. General provisions of the customs regime of denial in favour of the state
1. The customs regime of denial in favour of the state is a customs regime under which goods are transferred to the state property gratuitously.
2. The customs regime of denial in favour of the state can be applied for foreign goods, locater within the customs territory except for:
2.1. goods, that, pursuant to the Code and (or) other customs laws, are not subject to placement under the customs regime of denial in favour of the state;
2.2. goods accepted by the customs authorities as a pledge within the validity terms of such a pledge;
2.3. goods, that were withdrawn or arrested under the legislation;
2.4. goods banned from import to the customs territory, or from transit through the customs territory;
2.5. other goods, specified by the list made by the Government of the Republic of Belarus, unless the President of the Republic of Belarus determines otherwise.
3. Foreign goods placed under the customs regime of denial in favour of the state shall be assigned the status of domestic goods.
4. Goods shall be placed under the customs regime of denial in favour of the state without the liability to pay import customs duties and taxes.
5. Goods limited in their import due to economic reasons shall be placed under the customs regime of denial in favour of the state without providing the customs authority with permits and (or) import license given by the authorized governmental bodies.
Goods limited in their import due to non-economic reasons shall be placed under the customs regime of denial in favour of the state under provision the customs authority with relative permits and (or) import licenses.
6. Goods shall be placed under the customs regime of denial in favour of state under an opinion letter given by the competent authority, defined according to the legislation (hereunder - competent authority) on the possibility of denial of goods in favour of the state.
Form of the opinion letter on the denial of goods in favour of the state within and the procedure for its issuing shall be specified by the competent authority, as agreed upon with the State Customs Committee of the Republic of Belarus.
7. Right of property for goods placed under the customs regime of denial in favour of the state shall be transferred to the state on the moment of transfer of such goods to the customs authority under receiving and transferring act.
Article 219. Operations with goods placed under the customs regime of denial in favour of the state
Goods placed under the customs regime of denial in favour of the state shall be transmitted by the customs authorities to the committees on exempt assets, distrained goods and revenue of the state for record, estimation and realization of goods in manner prescribed by the laws for exempt assets, distrained goods and revenue of the state.
Article 220. Creation, cancellation and terms of tax liabilities of import customs duties and taxes on goods to be placed (placed) under the customs regime of denial in favour of the state
1. Tax liabilities on export customs duties on goods to be placed under the customs regime of denial in favour of the state shall be created, when the customs authorities adopt a customs declaration for placement of goods under the customs regime of denial in favour of the state.
2. Any person determined in clause 1 of the article shall be exempt from tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of denial in favour of the state:
2.1. on the moment of transfer of goods to the customs authority proved by the receiving and transferring act;
2.2. in cases, specified in clause 2 of Article 243 hereunder.
3. Tax liability on export customs duties shall be executed for goods placed under the customs regime of denial in favour of the state, or by other persons as well as in case of loss of such goods before transmitting of goods to the customs authority, except for the cases when goods were destroyed as a result of an accident, force majeure or as a natural loss in normal conditions of delivery and storage - on the day of such transmission or loss, or on the day when goods were placed under the customs regime of denial in favour of the state, if the day of transmission or loss is not defined.
Import customs duties and tax liabilities shall be paid to the amount equal to import customs duties which would be paid if goods specified in part one hereunder were placed under the customs regime of free circulation, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the customs regime of denial in favour of the state.
12. Customs regime of free customs zone
Article 221. General provisions of the customs regime of free customs zone
1. The customs regime of free economic zone is a customs regime under which storage, use and processing of foreign goods is executed, including use of domestic goods during storage, use and processing, by a resident of the free economic zone within the validity term of a customs zone determined for such a resident.
2. The customs regime of free customs zone can be applied to foreign goods within the customs territory, that, after import to the customs territory, were unplaced under other customs regimes, except for the warehouse customs regime, or the customs regime of free customs zone, and goods that were formed as a result of processing of goods placed under the customs regime of free customs zone.
3. The President of the Republic of Belarus or the Government of the Republic of Belarus under the instructions of the President may determine an enumeration of goods banned from placement under the customs regime of free zone, as well as set up bans and limits for particular activities with goods in free customs zones.
4. Goods placed under the customs regime of free customs zone shall retain the status of foreign goods, and goods that were formed as a result of processing of such goods shall get the status of foreign goods.
5. Goods are placed under the customs regime of free customs zone without the liability to pay import customs duties and taxes.
6. Goods limited in their import due to economic reasons shall be placed under the customs regime of free customs zone without providing the customs authority with permits and (or) import license given by the authorized governmental bodies.
Goods limited in their import due to non-economic reasons shall be placed under the customs regime of free customs zone under provision the customs authority with relative permits and (or) import licenses.
7. A customs applicant of the customs regime of free customs zone, which will store, use and (or) process foreign goods in a free customs zone may be a resident of a free customs zone.
To place goods under the customs regime of free customs zone, a customs applicant shall provide the customs authority with an application in writing proving that he is a resident of a free customs zone, and free customs zone for storage, use and (or) processing according to the customs regime of free customs zone is determined for him.
8. Processing of goods placed under the customs regime of free customs zone is processing of goods specified in sub-clauses 1.1-1.3 of clause 1 of article 166 hereof.
Article 222. Operations with goods placed under the customs regime of free customs zone and on goods that were formed as a result of processing of goods placed under the customs regime of free customs zone
1. Upon placement of goods under the customs regime of free customs zone a customs applicant shall provide for placement of goods to a customs warehouse specified by a certificate on placement of goods under the customs regime of free customs zone. Such goods shall be in the same condition as they were on the date when a customs authority issued a certificate, except for natural changes of their quantity and (or) quality in normal conditions of delivery and storage.
Location of goods placed under the customs regime of free customs zone within the free customs zone shall be confirmed by a notice in writing filed to the customs authority and executed within the zone and in accordance with the procedure and terms established by the State Customs Committee of the Republic of Belarus.
2. Storage, use and processing of goods placed under the customs regime of free customs zone as well as goods formed as a result of processing of such goods may be executed only by a customs applicant of such custom regime within bans and limits determined for a free customs zone according to the legislation.
A customs applicant of the customs regime of free customs zone shall keep a record of goods, specified in part one of the clause, and provide the customs authorities with the reports on goods in accordance with the procedure established by the State Customs Committee of the Republic of Belarus.
The Government of the Republic of Belarus shall have the right to set specification of record of goods specified in part one of the clause, unless otherwise provided by the President of the Republic of Belarus.
3. Goods placed under the customs regime of free customs zone may be placed under a customs regime, including under the customs regime of free customs zone with intent to be placed in another customs zone, or a customs procedure as set forth in the Code and (or) other acts of the customs law.
A customs applicant of customs regimes may be both a customs applicant of the customs regime of free customs zone, and other persons who, as specified by article 150 and clause 7 of article 221 hereunder, shall have the right to submit goods to customs clearance and place them under a customs regime.
4. Goods formed as a result of processing of goods placed under the customs regime of free customs zone may be placed under a customs regime, including under the customs regime of re-export, elimination, denial in favour of the state, as well as under the customs regime of free customs zone with the intent to be placed in another customs zone in accordance with the procedure and terms established by the State Customs Committee of the Republic of Belarus.
A customs applicant of a customs regime may be only a customs applicant of the customs regime of free customs zone.
5. Should the customs regime of free customs zone be cancelled, goods placed under the customs regime of free customs zone, as well as goods formed as a result of processing of goods placed under the customs regime, shall be placed under a customs regime or customs procedure, within two months as from the moment when a decision about cancellation was taken, unless otherwise provided by the legislation.
Upon expiry of the above-set term, goods mentioned in part one hereof and unplaced under a customs regime or customs procedure shall be arrested by the customs authorities in compliance with chapter 32 of the Code.
6. Exportation of goods placed under the customs regime of free customs zone, as well as goods formed as a result of processing of goods placed under the customs regime outside the customs territory shall be allowed only if such goods are placed under a customs regime or a customs procedure in accordance to clauses 3 and 4 of the article, unless otherwise provided by the legislation.
Article 223. Cancellation of the customs regime of free customs zone
The customs regime of free customs zone shall be cancelled:
if goods placed under the customs regime of free customs zone and (or) goods, formed as a result of processing of goods placed under the customs regime of free customs zone and placed under the customs regime of free customs zone, were placed under a customs regime or customs procedure in accordance to clauses 3 and 4 of article 222 hereunder;
if goods placed under the customs regime of free customs zone and (or) goods, formed as a result of the processing of goods placed under the customs regime of free customs zone were arrested in accordance to clause 5 of article 222 hereunder;
if customs control of goods placed under the customs regime of free customs zone is discharged according to the circumstances conceding customs control such goods to be discharged (article 278 of the Code).
Article 224. Creation, cancellation and terms of tax liabilities of export customs duties on goods to be placed (placed) under the customs regime of free customs zone
1. Tax liabilities on import customs duties on goods to be placed under the customs regime of free customs zone shall be created, when the customs authorities adopt a customs declaration for placement of goods under the customs regime of free customs zone.
2. Any person determined in clause 1 of the article shall be exempt from tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of free customs zone:
2.1. if the customs regime of free customs zone was cancelled under paragraph two and four of article 223 hereunder, except for cases, when validity term of the customs regime includes period for performance of customs duties and taxes;
2.2. if goods were arrested by the customs authorities under clause 5 of article 222 hereunder;
2.3. in cases, specified in clause 2 of article 243 hereunder.
3. Tax liability on export customs duties to goods placed under the customs regime of free customs zone shall be executed within the following terms:
3.1. if goods placed under the customs regime of free custom zone and (or) goods that were formed as a result of processing of goods placed under the customs regime of free customs zone within the customs territory in violation of requirements of clause 6 of article 222 hereunder on the day of import of such goods outside the free customs zone or on the day when customs authority issues a certificate on placement of goods under the customs regime of free customs zone if the day of import is not defined;
3.2. if acts in breach of a provisions of article 222 of the Code toward goods placed under the customs regime of free customs zone and (or) goods that were formed as a result of processing of goods placed under the customs regime of free customs zone were performed on the day o such acts were performed or on the day when customs authority issues a certificate on placement of goods under the customs regime of free customs zone if the day of acts in breach is not defined;
3.3. in case of loss of goods placed under the customs regime of free customs zone an (or) goods that were formed as a result of processing of goods placed under the customs regime of free customs zone except for the cases when goods were destroyed as a result of accident, force majeure or as a natural loss in normal conditions of delivery and storage - on the day of such loss or on the day when goods were placed under the customs regime of free customs zone if the day of such loss is not defined.
4. Import customs duties shall be paid to the amount equal to import customs duties which would be paid if goods specified in clause 3 hereunder were placed under customs regime of free customs zone, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the customs regime of free customs zone.
Article 225. Peculiarities of placement of goods under the customs regime of free customs zone and goods that were formed as a result of processing of goods placed under the customs regime of free customs zone
1. If goods are placed under the customs regime of free customs zone as well as under the custom regime of free circulation, customs value of such goods shall be defined as on the date of placement of goods under the customs regime of free customs zone, and the import customs duties rate as on the date when a customs authority accepts a customs declaration on placement of goods under the customs regime of free custom zone.
2. If goods, that were formed as a result of processing of goods placed under the customs regime of free customs zone, are placed under the customs regime of free circulation customs import customs duties and taxes of goods placed under the customs regime of free customs zone that were included in the amount of goods that were formed as a result of processing of goods placed under the customs regime of free customs zone were are increased unless otherwise provided for the decrees and (or) acts under the President of the Republic of Belarus.
Customs value of goods placed under the customs regime of free customs zone included in the amount of goods that were formed as a result of processing of goods placed under the customs regime of free customs zone shall be defined as on the date of placement of goods under the customs regime of free customs zone, and the import customs duties rate as on the date when a customs authority accepts a customs declaration on placement of goods, that were formed as a result of processing of goods placed under the customs regime of free customs zone, under the customs regime of free custom zone.
13. Custom regime of duty free trade
226. General provisions of the customs regime of duty free trade
1. Custom regime of duty free trade is a customs regime under which goods are sold by retail in duty free shops directly to natural persons at the instance of their departure from the customs territory, as well as foreign diplomatic representations, consular institutions, diplomatic agents, consular officials, who are set equal to natural persons as well as members of their families living with them.
Locations of free trade shops, requirements to equipment and functioning, sale of goods rules of said shops as well as requirements to owners of free shops are determined by the President of the Republic Belarus.
2. The custom regime of duty free shop can be applied for foreign and domestic goods within the customs territory except for:
2.1. goods, that, pursuant to the Code and (or) other customs laws, are not subject to placement under the customs regime of duty free trade;
2.2. goods banned from import or export over the borders of the Republic of Belarus, turn over within the territory of the Republic of Belarus as well as other goods that may be specified by the president of the Republic of Belarus or by the Government of the Republic of Belarus acting on behalf of the President of the Republic of Belarus.
3. Foreign goods placed under the customs regime of duty free trade shall retain the status of foreign goods. Domestic goods placed under the customs regime of duty free trade and removed form the customs territory shall loose the status of domestic goods.
4. Foreign goods are placed under customs regime of duty free trade without the liability to pay import customs duties and taxes.
Domestic goods are placed under the customs regime of duty free trade without the liability to pay import customs duties and taxes.
5. Goods limited in their import and (or) export due to economic reasons shall be placed under the customs regime of duty free trade without providing the customs authority with relative permits and (or) import and (or) export license given by the authorized governmental bodies.
Goods limited in their import and (or) export due to non-economic reasons shall be placed under the customs regime of duty free trade under provision the customs authority with relative permits and (or) import and (or) export licenses.
6. Goods used for ensuring functioning of a duty free shop shall not be subjected to the duty-free trade customs regime.
7. Customs applicant of the customs regime may be only an owner of duty free shop where goods placed under the customs regime of duty free trade will be sold.
8. The President of the Republic of Belarus may fix terms of placement of goods under the customs regime of duty free trade different from the terms determined by the Code.
Article 227. Supplement documents required for placement of goods under customs regime of duty free trade
To place goods under the customs regime of duty free trade a customs applicant shall provide the customs authority with supplement documents certifying the right of a duty free shop owner to sell goods in a duty free shop.
Article 228. Operations with goods placed under the custom regime of duty free trade
1. After goods are placed under the customs regime of duty free trade a customs applicant shall provide for placement of goods to a duty free shop specified by a certificate on placement of goods under the customs regime of duty free trade within terms determined by the customs authority upon placement of goods under the customs regime.
Terms within goods shall be placed under the customs regime of duty free trade are established by the customs authority proceeded from time needed for delivery and physical layout of this goods in a duty free shop.
Goods placed under the customs regime of duty free trade upon their placement in duty free shop shall be registered in such shop within terms and manner determined by the State Customs Committee of the Republic of Belarus.
2. Customs applicant shall provide storage of goods placed under the customs regime of duty free trade within the validity of terms of the customs regime of duty free trade.
Operation with goods placed in a duty free shop shall be the usual operations required for safe storage of goods and their preparation for the market.
3. Goods placed under the customs regime of duty free trade can be sold only to persons specified in clause 1 of the article hereunder.
4. Foreign goods, placed under the customs regime of duty free trade, can be placed under the customs regime including customs regime of duty free trade in order to place goods in other duty free shop, customs regime of free circulation, processing within the customs territory, temporary import, customs warehouse, re-export, destruction, rejection in favour of state, free warehouse or customs procedure as set forth in the Code and (or) other acts of the customs law.
Customs applicant of the customs regime may be both a customs applicant of the warehouse customs regime, and other persons who, as specified by article 150 of the Code, shall have the right to submit goods to customs clearance and place them under the customs regime.
5. Should a duty free shop be closed down, stored goods shall be placed under a customs regimes specified in part one of clause 4 hereunder or customs procedure, within two months after the decision about closing-down was taken, in compliance with the requirements and conditions set forth in the Code and (or) other acts of the customs law and domestic goods shall be withdrawn from duty free shop to the customs territory due to termination of the customs regime of duty free trade in relation to these goods.
Upon the expiry of the above-set term, the goods mentioned in part one hereof and unplaced under a customs regime or customs procedure shall be arrested by the customs authorities in compliance with chapter 32 of the Code.
Article 229. Cancellation of the customs regime of duty free trade
1. The customs regime of duty free trade shall be cancelled:
1.1. if goods placed under the customs regime of duty free are sold;
1.2. if goods are placed under the customs regime of duty free trade in another duty free shop as well as under the customs regime of free circulation, processing within the customs territory, temporary import, customs warehouse, re-export, destruction, rejection in favour of state, free warehouse or customs procedure according to clause 4 of the Article 228 hereunder;
1.3. if goods placed under the customs regime of duty free trade were arrested in accordance to clause 5 of article 228 hereunder;
1.4. if customs control of goods placed under the customs regime of duty free trade is discharged according to the circumstances conceding customs control such goods to be discharged (article 278 of the Code).
2. The customs regime of duty free trade shall be cancelled:
2.1. if goods placed under the customs regime of duty free are sold;
2.2. if the customs authority took a decision to terminate the customs regime of duty free trade based on a written request of a customs applicant containing his refusal from further utilization of domestic goods under the customs regime of duty free trade;
2.3. if a decision was taken to close down a duty free shop where such goods are placed;
2.4. if customs control of goods placed under the customs regime of duty free trade is discharged according to the circumstances conceding customs control such goods to be discharged (article 278 of the Code).
Article 230. Creation, cancellation and terms of tax liabilities of export customs duties on goods to be placed (placed) under the customs regime of duty free trade
1. Tax liabilities on import customs duties on goods to be placed under the customs regime of duty free trade are created when the customs authorities adopt customs declaration for the placement of goods under the customs regime of duty free trade.
2. Any person determined in clause 1 of the Article shall be exempt from tax liabilities on export customs duties on goods to be placed (placed) under the customs regime of duty free trade is discharged according to clause 1 of article:
2.1. if said goods are sold to persons specified in clause 1 o the Article 226 hereunder;
2.2. If said good were placed under another customs regime or customs procedure;
2.3. if goods were arrested in accordance to clause 5 of the Article 228 hereunder;
2.4. in cases, specified in clause 2 of article 243 hereunder.
3. Tax liability on the import customs duties shall be executed within following terms:
3.1. if use and disposal of goods placed under the customs regime of duty free trade violate requirements established by article 228 of the Code on the day of such violation or on the day when the customs authority issued a certificate on placement of goods under the customs regime of duty free trade, it the day of the violation is not;
3.2. in case of loss of foreign goods placed under the customs regime of duty free trade except for the cases when such goods were destroyed as a result of accident, force majeure or as a natural loss in normal conditions of delivery and storage - on the day of such loss or on the day when the customs authority issued a certificate on placement of goods under the customs regime of duty free trade if the day of the loss is not defined.
4. Import customs duties shall be paid to the amount equal to import customs duties which would be paid if goods specified in clause 3 hereunder were placed under customs regime of duty free trade, calculated as of the date when the customs authorities accepted a customs declaration on placement of goods under the customs regime of duty free trade.
SECTION VI
CONVEYANCE OF GOODS BY CURTAIN CATEGORIES OF FOREIGN PERSONS
CHAPTER 20
CONVEYANCE OF GOODS BY CURTAIN CATEGORIES OF FOREIGN PERSONS AND CUSTOMS PRIVILEDGE FOR SUCH PERSONS
Article 231. Scope of application of the chapter
1. Provisions of this Chapter shall be applied to goods conveyed through the customs border by diplomatic, consular and other official representative offices of foreign states, international organizations, personnel of these representative offices and organizations as well as goods, intended for personal use of certain categories of foreign persons enjoying customs privileges and (or) exemptions within the customs territory in compliance with international agreements of the Republic of Belarus.
2. Persons, specified in clause 1 of the Article shall be excused from tax liabilities on import customs duties according to regulations and acts of the President of the Republic of Belarus and (or) international agreements of the Republic of Belarus.
3. Customs clearance of the goods mentioned in clause 1 of the Article shall be carried out in accordance with a simplified procedure.
Article 232. Conveyance of goods by diplomatic representative offices of foreign states
Diplomatic representative offices of foreign states located on the territory of the Republic of Belarus may import into and export from the customs territory goods, intended for official use by representative offices with exemption from import and export bans and limitations due to economic reasons.
Article 233. Conveyance of goods by head of diplomatic representatives of a foreign state and members of the diplomatic staff of the representative office
1. Head of the diplomatic representative office of a foreign state and members of the diplomatic staff of the representative office, as well as members of their families living with them may import to the customs territory goods, intended for their personal use, including goods for primary acquisition, and export from the customs territory goods, intended for their personal use with exemption from import and export bans and limitations due to economic reasons.
2. Personal luggage of head of the diplomatic representative office of a foreign state, members of the diplomatic staff of the representative office, as well as members of their families living with them, shall be exempted from customs inspection, if there are no grounds to assume that it contains goods not intended for personal use or goods, importation or exportation of which is prohibited by legislation and (or) international agreements of the Republic of Belarus, due to non-economic reasons or regulated by quarantine laws. Customs inspection should be held only at presence of the persons mentioned in the Article or of their authorized representatives
Article 234. Conveyance of goods by the administrative and technical staff of the diplomatic representative office of a foreign state
The administrative and technical staff of the diplomatic representative office of a foreign state and members of their families living with them, if such employees and members of their families do not permanently reside in the Republic of Belarus and aliens of the Republic of Belarus, may import into the customs territory goods intended for primary acquisition with exemption from import and export bans and limitations due to economic reasons.
Article 235. Extension of customs privileges on the diplomatic staff, representative office and operational staff
On the basis of specific agreements with a foreign state, customs privileges stipulated by the Code for diplomatic staff of representative offices of foreign states may be granted to representative office and operational staff of such office as well as to members of their families not permanently reside in the Republic of Belarus and aliens of the Republic of Belarus proceeding from principle of reciprocity toward every foreign state.
Article 236. Conveyance of goods by consular offices of foreign states and members of their staff
1. Customs privileges stipulated by the Code for diplomatic staff of representative offices of foreign states or their staff shall be granted to Consular offices and consular officials of a foreign state, including head of the diplomatic representative office of a foreign state and members of the diplomatic staff of the representative office, as well as members of their families
2. On the basis of specific agreements with a foreign state, customs privileges stipulated by the Code for diplomatic staff of representative offices of foreign states shall be granted on operational staff of foreign states or appropriate staff of the diplomatic representative office, as well as members of their families do not permanently reside in the Republic of Belarus proceeding from principle of reciprocity toward every foreign state.
Article 237. Customs privileges for representatives and members of delegations of foreign states
The customs privileges stipulated by this Code for members of the diplomatic staff of a representative office of a foreign state shall be granted to representatives of foreign states, members of parliamentary and governmental delegations, as well as on the basis of reciprocity to every member of delegations of foreign states arriving in the Republic of Belarus for participation in international negotiations, international conferences and meetings or on other official missions. Similar privileges shall be granted to family members who accompany the mentioned persons.
Article 238. Transportation of goods by diplomatic staff, consular officials, representatives and members of foreign delegations transiting in the customs territory of the Republic of Belarus
Diplomatic staff of foreign diplomatic missions and consular officials of foreign consulates, members of their families as well as persons specified in article 239 of the present Code transiting in the customs territory of the Republic of Belarus shall be accorded customs privileges as provided by the present Code for diplomatic staff of foreign diplomatic missions.
Article 239. Customs privileges accorded to international, interstate and intergovernmental organizations, representative offices of foreign states accredited thereto, as well as staff of these organizations and representative offices
Customs privileges accorded to international, interstate and intergovernmental organizations, representative offices of foreign states accredited thereto as well as staff of these organizations and representative offices and members of their families shall be stipulated by respective international treaties signed by the Republic of Belarus.
CHAPTER 21
TRANSPORTATION OF FOREIGN DIPLOMATIC MAIL AND CONSULAR VALISE AND CUSTOMS PRIVELEGES FOR DIPLOMATIC AND CONSULAR COURIERS
Article 240. Transportation of diplomatic mail and consular valise over the customs border
1. Foreign diplomatic mail and consular valise transported over the customs border shall neither be opened nor detained. In case the customs authorities have serious reasons to believe that the consular valise contains documents and (or) goods which are not specified in clause 3 of the present article, they are entitled to demand that the consular valise be opened by the authorized representatives of the foreign state in the presence of a customs official. In case of a refusal to open the consular valise shall be returned to the place of its dispatch.
2. All packages containing diplomatic mail and consular valise shall have clearly visible external marking stating the nature of the said packages.
3. The diplomatic mail may contain only diplomatic documents and goods for official use, and the consular valise may contain only official correspondence and documents or goods for official use.
Article 241. Customs privileges for foreign diplomatic and consular couriers
1. Foreign diplomatic and consular couriers are entitled based on the principle of reciprocity in regard to each particular foreign state to export from or import to the customs territory goods for personal use without any customs inspection or any restrictions or prohibitions imposed upon export and import of goods in accordance with legal economic.
2. In accordance with the existing laws, Presidential acts and international treaties of the Republic of Belarus diplomatic and consular couriers shall not pay any customs duties or taxes upon exporting to or importing goods from the customs territory.
SECTION VII
CUSTOMS DUTIES
CHAPTER 22
GENERAL PROVISIONS FOR CUSTOMS DUTIES
Article 242. Customs duties
1. Customs duties shall include:
1.1. import customs duties;
1.2. export customs duties;
1.3. special, antidumping and compensation duties;
1.4. value added tax levied on the goods imported to the customs territory;
1.5. excise levied on the goods imported to the customs territory;
1.6. customs fees.
2. Special, antidumping and compensation duties are imposed in accordance with the legislation of the Republic of Belarus on measures for protecting economic interests in foreign trade operations with goods and are levied as provided by the present Code for import customs duties. Tax obligations on special, antidumping and compensation duties commence, terminate and shall be fulfilled as provided by the present Code with regard to import customs duties, taking into consideration particular measures specified in the legislation of the Republic of Belarus on measures for protecting economic interests in foreign trade operations with goods.
Article 243. Commencement and termination of tax liabilities on customs duties and taxes
1. The commencement of tax liabilities on customs duties and taxes is as specified in the present Code (clause 1 article 59, clause 1 article 64, clause 3 article 104, clause 1 article 122, clause 1 article 132, clause 1 article 137, clause 1 article 160, clause 1 article 163, clause 1 article 176, clause 1 article 187, clause 1 article 194, clause 1 article 201, clause 1 article 209, clause 1 article 214, clause 1 article 217, clause 1 article 220, clause 1 article 224, clause 1 article 230 and clause 1 article 244 of the present Code).
Tax obligations commence in regard to the persons mentioned in the above articles of the present Code.
2. Tax obligations on customs duties and taxes terminate in case of:
2.1. their fulfillment in the form of:
customs duties and taxes;
customs duties and taxes levied in accordance with the present Code, any other laws and (or) Presidential acts of the Republic of Belarus;
2.2. applying tax remissions to customs duties and taxes which are not connected with any restrictions on usage and disposal of goods imposed by legislation and (or) any Presidential acts of the Republic of Belarus regarding application of these remissions.
2.3. using tariff preferences;
2.4. refusal of the customs authorities to grant a certificate for placing goods under the declared customs regime in regard to the tax obligation commencing after accepting a customs declaration for placing the goods under the said customs regime by the customs authorities;
2.5. forced uncompensated appropriation of goods in favor of the state;
2.6. placing goods under the customs regime of refusal in favor of the state provided this tax obligation was to be fulfilled before presenting these goods for customs clearance with a view of placing the goods under the said customs regime;
2.7. loss of goods due to an emergency or an accident or some natural loss under normal transportation and storage conditions in relation to the goods which are lost, including those placed under the customs regime of free circulation with tax remissions applied to import customs duties and taxes connected with restrictions on usage and disposal of goods imposed by legislation and (or) Presidential acts of the Republic of Belarus regarding application of these remissions;
2.8. collecting unpaid customs charges, interests and fines for the goods under customs control, at the cost of such goods;
2.9. the amount of tax obligation unpaid within the specified period of time being equivalent to not less than 0,25 of the base total. The amount of the base total is defined as of the day of accepting a customs declaration by the customs authorities and in some cases as of the day of expiration of time limits for customs duties and taxes;
2.10. in some other cases provided by the present Code, any other laws and (or) Presidential acts of the Republic of Belarus.
3. When a tax obligation in regard to customs duties and taxes is terminated in accordance with sub-clauses 2.2.-2.8. of clause 2 of the present article all customs duties and taxes, paid or collected, shall be reimbursed and (or) offset on the account of future payments as provided by article 272 of the present Code.
Article 244. Commencement, termination and time limits of tax liabilities on customs duties and taxes in case of illegal transportation of goods over the customs border
1. A tax obligation in regard to import customs duties and taxes in case of illegal transportation of goods over the customs border commences when the goods are imported to the customs territory
A tax obligation in regard to export customs duties and taxes in case of illegal transportation of goods over the customs border commences when domestic goods are exported from the customs territory.
A tax obligation in case of illegal transportation of goods over the customs border commences conjunctly in regard to persons transporting the goods illegally or engaged in the illegal transportation if they were aware or were supposed to be aware of illegality of this transportation, and in case of importing the goods to the customs territory also in regard to the persons who purchase or acquire in any other way illegally imported goods if at the moment they were aware or were supposed to be aware of illegality of such importation.
2. A tax obligation in regard to customs duties and taxes in case of illegal transportation of goods over the customs border is terminated in relation to the persons specified in clause 1 of the present article as provided by clause 2 of article 243 of the present Code.
3. The tax obligation in regard to customs duties and taxes in case of illegal transportation of goods over the customs border shall be fulfilled on the day when the goods are transported over the customs border and if the day is unknown on the day when the fact of illegal transportation of goods is found out.
4. Customs duties and taxes are levied:
4.1. in case of importing goods to the customs territory the amount of payment corresponding to the amounts of import customs duties and taxes to be paid upon placing these goods under the customs regime of free circulation calculated as of the day when the goods are transported over the customs border and if the day is unknown as of the day when the fact of illegal transportation of the goods over the customs border is found out;
4.2. in case of exporting domestic goods from the customs territory the amount of payment corresponding to the amounts of export customs duties and taxes to be paid upon placing these goods under the customs regime of export calculated as of the date when the goods are transported over the border and if the day is unknown as of the day when the fact of illegal transportation of goods over the customs border is found out.
Article 245. Commencement, termination and time limits of tax liabilities on customs fees
1. tax liabilities on customs fees commence in case of:
1.1. customs clearance fees to be paid upon accepting a customs declaration by the customs authorities
1.2. other customs fees to be paid upon applying of a person to the customs authorities for these customs authorities to perform legally.
2. tax liabilities on customs duties and taxes commence:
2.1. for customs clearance fees in relation to a customs applicant;
2.2. for customs escort fees in relation to a carrier;
2.3. for customs fees for the protection of intellectual property rights in relation to possessor of the said right or any of his representatives who applied to the State Customs Committee of the Republic of Belarus for his rights of intellectual property to be protected by the customs authorities;
2.4. for other customs fees in relation to an organization or a natural person in regard to whom the customs authorities perform legally, including granting certain rights, qualifying certificates and preliminary resolutions of the customs authorities to interested persons.
3. tax liabilities on customs fees terminate in relation to the persons specified in clause 2 of the present article in case of:
3.1. their fulfillment in the form of
customs fees;
customs fees collected by the customs authorities in accordance with the present Code, any other laws and (or) Presidential acts of the Republic of Belarus;
3.2. applying tax remissions to customs fees which are not connected with any restrictions on usage and disposal of goods as provided by legislation and (or) Presidential acts of the Republic of Belarus regarding application of these remissions;
3.3. refusal of the customs authorities to grant a certificate for placing the goods under the declared customs regime for customs clearance fees;
3.4. failure of the customs authorities to perform legally for other customs fees.
4. tax liabilities on customs fees shall be fulfilled within the following time limits:
4.1. for customs clearance fees before granting a certificate for placing goods under the specified customs regime by the customs authorities;
4.2. for customs escort fees after passing by the customs authorities a resolution to escort the goods but before actual execution of this resolution;
4.3. for customs fees for the protection of intellectual property rights before entering the object(s) of the intellectual property rights under protection onto the customs register of objects of intellectual property rights;
4.4. for other customs fees before the customs authorities begin to perform legally.
Article 246. Peculiarities of tax liabilities on customs duties and taxes under a number of circumstances for the commencement of tax liabilities on customs duties and taxes
1. Upon the beginning of the second or any further circumstances regarded by the present Code, other laws or Presidential acts of the Republic of Belarus as connected with commencement of tax liabilities on customs duties and taxes these tax liabilities on customs duties and taxes shall be fulfilled only to the excess of customs duties and taxes amounts calculated on the second and any further circumstances over the customs duties and taxes amounts calculated and paid on any elder circumstances in connection with these goods. The customs duties and taxes amounts on elder circumstances shall be recognized as paid or collected before the beginning of any further circumstances unless otherwise provided by law.
2. In case of complete or partial failure to fulfill the obligations in regard to customs duties and taxes on any elder circumstances and fulfillment of tax obligations on further circumstances in connection with these goods, tax liabilities on customs duties and clearance charges shall be fulfilled only to the excess of customs duties and taxes amounts calculated on elder circumstances over the customs duties and taxes amounts paid or collected on any further circumstances unless provided otherwise by law.
Article 247. Advance payments
1. An advance payment is the money paid to the republican budget on a voluntary basis and unidentified by the payer as specific amounts of customs fees for specific goods.
2. Advance payments may be paid to the republican budget through the paying office of the customs authorities in Belarusian rubles and foreign currency, the rate for the currency to the Belarusian ruble quoted by the National bank of the Republic of Belarus.
3. The money paid to the republican budget as advanced payments belong to the person who effected those advance payments and cannot be regarded as customs duties until this person gives the appropriate order to the customs authorities or the customs authorities take recourse against these advance payments. A customs declaration submitted by the person who made the advance payment or on their behalf, an application for reimbursement of the advance payments and(or) offsetting these payments on the account of any future payments or any other action showing the intention of this person to use his money as customs duties is regarded to be this appropriate order.
4. Upon the payers request the customs authorities shall present a written report on spending the payers money received in the form of an advance payment within thirty consecutive days of the date of their receipt of the request. In case of any disagreement in connection with the report presented by the customs authorities a joint verification of payers funds spending is carried out. The results of the said verification shall be formalised as an act in accordance with the requirements of the State Customs Committee of the Republic of Belarus. The act is made in duplicate and is signed by the customs authorities and the payer. Upon signing one copy is handed to the payer
5. The reimbursement of advance payments is effected in accordance with provisions of the present Code in regard to reimbursement of customs charges or any other funds (chapter 28 of the present Code) provided the application for their reimbursement is submitted within three years of the date of their payment.
6. The provisions of the present article are not applicable to the advance payments specified by any other laws and (or) Presidential acts of the Republic of Belarus concerning customs regulations.
CHAPTER 23
CALCULATION OF CUSTOMS DUTIES AND TAXES
Article 248. Provisions for calculation of customs duties and taxes
1. Customs duties shall be calculated by a payer independently unless prescribed otherwise by the present Code, any other laws and (or) Presidential acts of the Republic of Belarus.
2. If the resolution on collecting customs duties and taxes is passed by the customs authorities the customs duties and taxes to be paid are calculated by the customs authorities.
3. The amounts of customs duties and taxes to be paid are calculated in Belarusian rubles, except for the cases when customs duties and taxes are to be paid in foreign currency only. In these cases the customs duties and taxes are calculated in euro with corresponding amounts in Belarusian rubles indicated as well.
Article 249. Customs rate application
1. Rates effective on the date of accepting a customs declaration by the customs authorities are applicable for the purposes of calculation of customs duties and taxes, excluding the cases specified in clause 5 article 59, part two clause 3 article 64, clause 6 article 104, clause 5 article 122, clause 4 article 132, part two clause 3 article 137 and clause 1 article 251 of the present Code.
2. For calculating customs fees the following rates are applicable:
2.1. for calculation of customs clearance fees rates effective on the date of accepting a customs declaration by the customs authorities
2.2. for calculation of other customs fees rates prevailing on the date of their payment.
3. Customs fees are calculated on the basis of rates corresponding to the description and (or) classification of goods in accordance with the Customs tariff of the Republic of Belarus, any other laws and (or) Presidential acts of the Republic of Belarus.
Customs clearance fees are calculated on the basis of the highest rate of customs clearance fees determined in regard to a number of goods declared.

Article 250. Foreign currency conversion for calculation of customs duties and customs valuation
1. In cases when a foreign currency is converted into Belarusian rubles for calculation of customs duties and taxes the official rate of the Belarusian ruble quoted by the National bank of the Republic of Belarus to the foreign currency is applied as of the date of accepting of a customs declaration by the customs authorities, except for the cases specified in clause 5 article 59, part two clause 3 article 64, clause 6 article 104, clause 5 article 122, clause 4 article 132, part two clause 3 article 137 and clause 1 article 2251 of the present Code.
2. If a foreign currency is required to be converted into Belarusian rubles for the purposes of customs fees calculation, the official rate of the Belarusian ruble of the National bank of the Republic of Belarus to the foreign currency is applied:
2.1. as of the date of accepting of a customs declaration by the customs authorities for calculation of customs clearance fees;
2.2. as of the date of their payment for calculation of other customs fees.
Article 251. Calculation of customs duties and taxes in case of illegal transportation of goods over the customs border
1. If goods are transported over the customs border illegally, the amounts of customs duties and taxes to be paid are calculated based on the rates of customs duties and taxes and the official rate of the Belarusian ruble of the National bank of the Republic of Belarus to foreign currency as of the date of illegal transportation of goods over the customs border and if the day is known as of the date when the fact of illegal transportation of goods over the customs border is found out.
2. Customs duties and taxes in relation to the goods specified in clause 1 of the present article are calculated on the basis of the customs value of the goods, their quantity as of the date of application of customs duties and taxes rates. If the amounts of customs duties and taxes to be paid are impossible to calculate due to failure to inform the customs authorities of the nature of goods, their description and quantity, the country of origin and customs value, the amounts of customs duties and taxes are calculated based on the highest rates of customs duties and taxes, the quantity and value with consideration of the information about the goods at disposal of the said customs authorities. If accurate information about the goods is obtained later, the amounts of excessively paid or collected customs duties and taxes are reimbursed or unpaid amounts are collected as provided by the present Code, any other laws and (or) Presidential acts of the Republic of Belarus.
CHAPTER 24
PROVISIONS AND TERMS OF PAYMENT OF CUSTOMS DUTIES
Article 252. Payers of customs duties
1. Payers of customs duties are payers of taxes and fees (duties) specified in legislation and (or) Presidential acts of the Republic of Belarus who are responsible for the fulfillment of tax liabilities on customs duties as provided by the present code, any other laws and (or) Presidential acts of the Republic of Belarus.
2. Any person is entitled to pay customs charges for a customs payer on their own account.
Article 253. Terms of payments of customs duties
Terms of payments of customs duties are stipulated by the present Code (clause 4 article 59, clause 3 article 64, clause 5 article 104, clause 4 article 122, clause 3 article 132, clause 3 article 137, clause 3 article 160, clause 3 article 163, clause 3 article 176, clause 3 article 187, clause 3 and 4 article 194, clause 3 article 201, clause 3 article 209, clause 4 article 214, clause 3 article 217, clause 3 article 220, clause 3 article 224, clause 3 article 230, clause 3 article 244 and clause 4 article 245 of the present Code).
Article 254. Procedure and forms of payment of customs duties
1. Customs duties are paid:
1.1. by clearing to the accounts of the republican budget opened in accordance with the customs legislation for the customs authorities where the customs clearance of goods is effected or will be effected or which will perform legally (hereinafter republican budget accounts);
1.2. in cash to the paying office of the customs authorities specified in sub-clause 1.1. of the present clause or through a bank, a nonbank financial intermediary, a community or a village executive or regulatory body or a postal telegraph office of the Ministry of communications and informatization of the Republic of Belarus.
2. Customs charges may be paid by offsetting the excessively paid or collected amounts of customs duties and taxes, advance payments on the account of future customs charges, and by turning money paid as a security for tax liabilities on customs duties (hereinafter called amounts of security) into customs duties.
It is allowed to apply the procedure of mutual offsetting in regard to the customs charges to be paid by a payer and the financial obligations of republican organs of government, local executive and regulatory bodies in relation to this payer. The order of the mutual offsetting is as prescribed by law.
Customs duties on goods for personal use sent by international mail are collected by the national post operator. Then the post operator transfers the above duties to the republican budget accounts in manner and in terms prescribed by the Government of the Republic of Belarus unless otherwise provided in Presidential acts of the Republic of Belarus.
Laws and (or) Presidential acts of the Republic of Belarus may provide special provisions for customs charges.
3. Customs duties and taxes are paid at payers discretion either in Belarusian rubles or in a foreign currency, the official rate of it to the Belarusian ruble is quoted by the National bank of the Republic of Belarus. Unless prescribed otherwise by the President of the Republic of Belarus, the Government of the Republic of Belarus is entitled to specify the cases when customs duties and taxes are to be paid in foreign currency only.
4. Belarusian rubles are conversed into a foreign currency for the payment of customs duties calculated in Belarusian rubles based on the official rate of the Belarusian ruble to the foreign currency quoted by the National bank of the Republic of Belarus as of the date of accepting of a customs declaration by the customs authorities and if the payment obligation in regard to customs duties is not connected with submitting any customs declaration as of the date of the payment of these customs duties.
5. A written receipt certifying the payment of customs duties is issued to a payer by the customs authorities on his demand.
6. The date of payment of customs duties and taxes, including those paid by offsetting the excessively paid or collected amounts of customs duties or advance payments, is:
6.1. when paid in cash:
the date of paying the stipulated amounts of customs duties in cash by a payer (or any other person for the payer) to the paying office of the customs authorities;
the date of paying by a payer (or any other person for the payer) the stipulated amounts of customs duties to a bank, a nonblank financial intermediary, a community or village executive or regulatory body or a postal telegraph office of the Ministry of communications and informatization of the Republic of Belarus in cash for their further transfer;
6.2.when paid by clearing:
the date of delivering by a payer (or any other person for the payer) a money order to a bank for transfer of the stipulated amounts of customs duties if the payer (or any other person paying customs duties for the payer) has enough money available on his bank account to execute the money order in full;
the date of executing the money order delivered by a payer (or any other person paying customs duties for the payer) for transfer of the stipulated amounts of customs duties by a bank in case of failure to satisfy this order earlier due to lack of money on the account opened by the payer (or any other person paying customs duties for the payer) to execute the money order in full;
6.3. if amounts of security are turned into customs duties the date of submitting to the customs authorities of a written request for this operation (provided the amounts of security were previously placed in the accounts of the customs authorities) or the date of a resolution passed by the customs authorities to turn the amounts of security into the stipulated customs duties in the instance of breach by the payer of the restriction, requirements and conditions secured by these amounts;
6.4. in case of an uncontested collection of the stipulated customs duties by the customs authorities at the cost of payers (a legal person) cash funds the date of cash payments made to the bank for their further transfer to the accounts of the customs authority;
6.5. in case of an uncontested collection of the stipulated customs duties by the customs authorities at the cost of payers (a legal person) non-cash funds the date of executing by a bank the payment order for uncontested collection of the stipulated customs duties.
6.6. in case of collecting the stipulated customs duties by judicial means at the cost of payers property, excluding uncontested collection of payers (a legal person) funds the date of accepting by a bank of a payment document for transfer of money to the customs authorities;
6.7. in case of applying the procedure of mutual offsetting of the stipulated customs duties and the financial obligations of republican organs of government, local executive and regulatory bodies made in relation to the payer the date of drawing up the mutual offset notification by the Ministry of Finance of the Republic of Belarus.
CHAPTER 25
CHANGE OF TIME LIMITS OF DUTIABLE PAYMENTS
Article 255. Change of time limits of dutiable payments
Time limits of dutiable payments stipulated by the present Code, any other laws and (or) Presidential acts of the Republic of Belarus may be changed by a resolution of the President Of the Republic of Belarus and in cases stipulated in article 257 of the present Code by the customs authorities as prescribed by articles 256, 258 and 259 of the present Code unless prescribed otherwise by the President of the Republic of Belarus.
Article 256. General provisions for change of time limits of dutiable payments
1. Time limits of dutiable payments are changed in the form of a deferral and (or) a payment in installments.
2. A deferral and (or) a payment in installments in regard to dutiable payments is granted for one or a number of customs duties as well as for the total amount of the dutiable payment or its part
3. A deferral and (or) a payment in installments in regard to dutiable payments is granted provided tax liabilities on customs duties are fulfilled as prescribed by article 26 of the present Code.
4. A deferral and (or) a payment in installments in regard to dutiable payments is granted by the customs authorities on written request of an organization or a sole proprietor a payer of customs duties.
The resolution to grant a deferral and (or) a payment in installments in regard to dutiable payments shall be passed within a period of three working days of submission of a request for granting a deferral and (or) a payment in installments in regard to dutiable payments.
5. A deferral and (or) a payment in installments in regard to dutiable payments is granted for a period of not more than two months of the date of accepting a customs declaration by the customs authorities unless prescribed otherwise by Presidential acts of the Republic of Belarus
6. The resolution to grant a deferral and (or) a payment in installments in regard to dutiable payments with specification of the exact period of the deferral and (or) a payment in installments in regard to dutiable payments or the resolution to refuse to grant those with specification of the grounds for the refusal is sent (given) in written form to the person who requested their granting within one working day of the day after the resolution was passed.
Article 257. Grounds for granting a deferral and (or) a payment in installments in regard to dutiable payments by the customs authorities
A deferral and (or) a payment in installments in regard to dutiable payments is granted to an organization or a sole proprietor a payer of customs duties on the following grounds:
in case of a loss incurred to the person as a result of a natural or technological catastrophe and any other force majeure circumstances;
in case of a delay in financing provided by the republican or any local budget or a delay in payment for the public order executed by the person;
in case when the goods transported over the customs border are subject to quick deterioration;
in case of deliveries effected on international treaties of the Republic of Belarus;
in case when the goods transported over the customs border are planting material or seeds, plant protecting agents, agricultural equipment, goods for animal nutrition, raw materials as well as materials, complementary parts, production equipment and its spare parts imported for manufacturing, execution of work and service rendering.
Article 258. Circumstances excluding granting of any deferral and (or) a payment in installments in regard to dutiable payments by the customs authorities
1. A deferral and (or) a payment in installments in regard to dutiable payments is not granted if the economic court declared bankrupt the person applying for granting of such deferral and (or) payment in installments and ruled to liquidate the debtor a legal person, by close of the debtors business a sole proprietor and relieve him of his debts.
2. Under the circumstances described in clause 1 of the present article the resolution to grant a deferral and (or) a payment in installments in regard to dutiable payments cannot be passed and if passed is subject to be withdrawn of which the person requesting a deferral and (or) payment in installments in regard to dutiable payments receives a written notification within three working days.
Article 259. Interests charged for a deferral and (or) a payment in installments in regard to dutiable payments granted by the customs authorities
1. For any deferral and (or) payment in installments in regard to dutiable payments interests are charged on the amounts of customs duties at the rate of 1/360 of refinancing rate of the National bank of the Republic of Belarus as of the date of customs duties payments, for each day of using the granted deferral and (or) a payment in installments.
2. The interests are paid before or simultaneously with dutiable payments but not later than one working day after the day of expiration of the granted deferral and (or) payment in installments in regard to the dutiable payments.
3. The procedure of payment, collection and reimbursement of interests is as prescribed in the present Code in regard to payments, collection and reimbursement of customs duties.
CHAPTER 26
SECURING OF TAX LIABILITIES ON CUSTOMS DUTIES
Article 260. Particulars of securing of tax obligations on customs duties and taxes and other customs fees
1. Securing of tax liabilities on customs duties and taxes and other customs fees is used:
1.1. before the expiration of the time limit of a tax obligation in regard to customs duties and taxes as provided in clause 1 of article 262 of the present Code (securing of customs duties and taxes);
1.2. upon the expiration of the time limit of a tax obligation in regard to customs duties, taxes and any other fees as provided in article 269 of the present Code (securing collection of customs duties, taxes and other fees).
2. tax liabilities on customs duties and taxes shall be secured before the expiration of the time limit of the tax obligation:
2.1. in case of granting deferrals and(or) payments in installments for dutiable payments;
2.2. in other cases specified in the present Code and (or) Presidential acts of the Republic of Belarus.
3. tax liabilities on customs duties, taxes and other customs fees shall be secured upon expiration of the time limit of the tax obligations in case of failure to fulfill the tax liabilities on customs duties, taxes and other customs fees within the time limits stipulated by the present Code, any other laws and (or) Presidential acts of the Republic of Belarus.
4. Customs duties and taxes shall not be secured:
4.1. if the amounts of customs duties and customs taxes to be paid are equivalent to less than five hundred euro at the official rate of the Belarusian ruble quoted by the National Bank of the Republic of Belarus to the foreign currency as of the date of accepting a customs declaration by the customs authorities and when a deferral and (or) a payment in installments in regard to dutiable payments is granted as of the date when the customs authorities decided to grant the said deferral and (or) payment in installments unless prescribed otherwise by the present;
4.2. in other cases specified in the present Code, any other laws, Presidential acts of the Republic of Belarus and Governmental regulations of the Republic of Belarus.
5. If one and the same person is engaged in several transactions within a certain term, the customs authorities shall accept a security for customs duties and taxes for these transactions (general security). The customs authorities shall accept the general security for customs duties and taxes levied on these transactions in a number of customs authorities provided the security may be used by any customs authority in the event of a breach of any obligations secured as provided by the present Code.
6. Customs duties and taxes shall be secured by a person responsible for the fulfillment of the tax obligation in regard to these duties and taxes or by any other person in favor of the person responsible for the fulfillment of the said tax obligations.
Article 261. Amounts of security for customs duties and taxes
1. The amounts of security for customs duties and taxes shall be calculated based on the amounts of customs duties and taxes to be paid in the event of placing the goods under the customs regime of free circulation or export.
2. If it is impossible to determine the exact amounts of customs duties and taxes to be paid when calculating the amounts of security for customs duties and taxes due to failure to inform the customs authorities of the exact nature of goods, their description, quantity, the country of origin and customs value, the amounts of security shall be calculated on the basis of the highest rates of customs duties and taxes, the value of the goods and (or) their quantity with the consideration of information at disposal of the customs authorities.
3. The Government of the Republic of Belarus unless prescribed otherwise by the President of the Republic of Belarus is entitled to determine a fixed amount of security for customs duties and taxes in regard to certain types of goods with consideration of the provisions of clause 1 and 2 of the present article.
Article 262. Types of securities for customs duties and taxes
1. Customs duties and clearance charges are secured by:
1.1. a mortgaging of property;
1.2. a bank guarantee;
1.3. placing money in the account of the customs authorities;
1.4. personal guarantee.
2. Customs duties and taxes may be secured in any way as provided by clause 1 of the present article at payers discretion.
Article 263. Mortgaging of property
1. Subjects of mortgaging may include goods imported to the customs territory as well as any other property allowed for mortgaging by law.
2. Mortgaging agreement is concluded between the customs authorities and a mortgager. A mortgager is a person responsible for dutiable payments as well as any other person.
3. In case of failure to fulfill tax obligations before the customs authorities secured by mortgaging the claim of the customs authorities for the mortgaged property shall be satisfied as prescribed by the Civil code of the Republic of Belarus.
4. The President of the Republic of Belarus has the right to establish any other regulations in regard to mortgaging of the state property.
Article 264. Bank guarantee
1. Bank guarantees issued by banks and nonbank financial intermediaries entered onto the register of banks and nonbank financial intermediaries approved by the customs authorities as guarantors for customs duties which is kept by the State Customs Committee of the Republic of Belarus (hereinafter called register) shall be accepted as securities for customs duties and taxes.
2. Legal relations predicated on the issue of a bank guarantee, claims thereto, obligations of a guarantor to be fulfilled and termination of the bank guarantee are regulated by the provisions of law on banks and banking operations and the civil code.
Article 265. Terms of entering banks and nonbank financial intermediaries onto the register
1. Banks and nonbank financial intermediaries are entered onto the register in accordance with the requirements of the present article.
A customs fee shall be charged for entering banks and nonbank financial intermediaries onto the register of banks and nonbank financial intermediaries approved by the customs authorities as guarantors for customs duties.
Banks and nonbank financial intermediaries are entered onto the register for a period of five years.
The State Customs Committee of the Republic of Belarus shall provide for regular publications of information about banks and nonbank financial intermediaries entered onto the register.
2. The terms of entry of a bank and a nonbank financial intermediary are entered onto the register are as follows:
2.1. availability of a special permission (license) for banking operations issued by the National bank of the Republic of Belarus and giving the right to grant bank guarantees;
2.2. absence of unliquidated tax obligations on customs duties payment;
2.3. availability of the bank authorised capital not less then the minimum authorised capital requirements set by the National bank of the Republic of Belarus for working banks with a special permission (license) for banking operations issued by the National bank of the Republic of Belarus and giving the right to attract individual depositors and of proper standards of safe functioning for nonbank financial intermediaries specified by the National bank of the Republic of Belarus;
2.4. absence of losses for the last six monthly reporting periods.
3. The terms of entry of a bank subsidiary (branch) or any other bank department or a bank subsidiary (branch) (hereinafter called subsidiary (branch), other departments) onto the register are as follows:
3.1. entry of the bank onto the register;
3.2. availability to a bank subsidiary (a branch) or other departments of the right to grant bank guarantees specified in the statute (standard statute) of the said subsidiary (branch), other departments.
4. To be entered into the register a bank or a nonbank financial intermediary shall submit to the State Customs Committee of the Republic of Belarus a written application containing information to prove their compliance with the requirements for registration and present the following documents:
4.1. certificate of incorporation;
4.2. certificate of state registration or any other document to confirm state registration;
4.3. special permission (license) of the National bank of the Republic of Belarus specified in sub-clause 2.1. clause 2 of the present article;
4.4. duly certified cards with specimen signatures of the bank and nonbank financial intermediary officials authorized to sign bank guarantees and with an impression of the seal of a bank or nonbank financial intermediary as well as their copies certified by the bank or nonbank financial intermediary in the amount stipulated by the State Customs Committee of the Republic of Belarus;
4.5. a letter of the National bank of the Republic of Belarus to confirm that a bank or a nonbank financial intermediary complies with the provisions of sub-clause 2.3. clause 2 of the present article;
4.6. annual balance report of a bank or a nonbank financial intermediary as per the last reporting period completed by an auditors report on its integrity and authenticity and monthly balance reports as per the last six months of the past reporting period.
5. To be entered onto the register a subsidiary (a branch) or any other department of a registered bank shall submit to the State Customs Committee of the Republic of Belarus a written application containing information to prove its compliance with the requirements for registration and present the following documents:
5.1.a statute (standard statute) of a subsidiary (a branch) or any other department certified by the bank;
5.2. duly certified cards with specimen signatures of officials of a subsidiary (a branch) or any other department authorized to sign bank guarantees and with an impression of the seal of a subsidiary (a branch) or any other department in the amount stipulated by the State Customs Committee of the Republic of Belarus
6. Documents specified in sub-clause 4.14.3. of clause 4 of the present article shall be presented in the original and in copies or notarized copies.
After considering the application either on banks demand or on nonbank financial intermediarys demand within the period of its consideration the originals of the presented documents as specified in part one of the present article shall be returned to the applicant.
7. The State Customs Committee of the Republic of Belarus considers an application and passes a resolution on entry of a bank, its subsidiary (branch) or any other department, a nonbank financial intermediary onto the register or a refusal to enter those onto the register within thirty consecutive days of the date of receipt and submission of the necessary documentation. The State Customs Committee resolves to refuse registering only in cases when the requirements for registering stipulated in the present article are not complied with.
The applicant shall receive a written notification about the resolution of the customs authorities within three working days of the day when the resolution was passed.
8. When considering an application for registering the State Customs Committee is entitled to request any third party as well as state bodies for documents to verify the information and the documentation submitted by the applicant. The above persons shall provide for the requested documents within ten working days of the date of receipt of the request.
9. The payment document certifying the fact of payment of the customs fee for registering banks and nonbank financial intermediaries approved by the customs authorities as guarantors for dutiable payments shall be submitted to the State Customs Committee of the Republic of Belarus within one month of receipt by a bank, a nonbank financial intermediary a notification of their possible entering onto the register.
10. A bank, its subsidiary (branch) or any other department, a nonbank financial intermediary are entered onto the register within one working day after the day when the resolution to enter them onto the register was passed by the State Customs Committee of the Republic of Belarus, excluding the case specified in part two of the present clause.
After a bank, a nonbank financial intermediary approved by the customs authorities as guarantors of dutiable payments settled the registration fee and a resolution on their possible registering was passed, a bank, a nonbank financial intermediary are entered onto the register within one working day after the day of submission to the State Customs Committee of the Republic of Belarus of a payment document certifying the fact of payment of the customs fee for registering banks and nonbank financial intermediaries approved by the customs authorities as guarantors for dutiable payments..
11. If a bank or a nonbank financial intermediary are entered onto the register, the State Customs Committee of the Republic of Belarus shall inform thereof the National bank of the Republic of Belarus.
12. After a bank, a nonbank financial intermediary are entered into the register, the National bank of the Republic of Belarus presents to the State Customs Committee information to confirm that the bank, nonbank financial intermediary comply with the provisions of sub-clause 2.3.of clause 2 of the present article for every reporting date.
13. If a bank, a nonbank financial intermediary is liquidated or reorganized or their special permission (license) for bank activities is revoked or suspended in full or in relation to granting bank guarantees, the National bank of the Republic of Belarus shall advise the State Customs Committee of the Republic of Belarus of the fact.
Article 266. Exclusion of banks and nonbank financial intermediaries from the register
1. A bank, a nonbank financial intermediary is excluded from the register by the decision of the State Customs Committee in the following cases:
1.1. the bank, the nonbank financial intermediary is liquidated or reorganized;
1.2. a special permission (a license) for banking activities is withdrawn or suspended in full or in relation to granting bank guarantee;
1.3. if the bank authorised capital is less than the amount of the minimal authorised capital set by the National bank of the Republic of Belarus for working banks with a special permission (a license) for banking operations issued by the National bank of the Republic of Belarus and allowing to attract individual depositors and in case of absence of standards of safe functioning for nonbank financial intermediaries provided by the National bank of the Republic of Belarus;
1.4. in case of failure to fulfill the obligations in regard to bank guarantees or contracts of Bailment.
2. Exclusion of a bank, nonbank financial intermediary from the register shall not result in termination of bank guarantees issued by them and accepted by the customs authorities, contracts of Bailment and shall not release them from responsibility in case of failure to comply with the provisions of the bank guarantees or contracts of Bailment or in case of their improper execution.
3. A bank, a nonbank financial intermediary excluded from the register may be re-entered onto the register at the distance of one year from the day when it was decided to exclude the bank, the nonbank financial intermediary from the register provided the grounds for exclusion from the register were eliminated.
4. If a bank, nonbank financial intermediary is excluded from the register, the State Customs Committee of the Republic of Belarus shall inform thereof the National bank of the Republic of Belarus.
Article 267. Payments in the accounts of the customs authorities
1. Payments in the account of the customs authorities as a security for customs duties and taxes are effected in Belarusian rubles or a foreign currency, the official rate of the currency to the Belarusian ruble quoted by the National bank of the Republic of Belarus.
2. Interests are not charged on the paid amounts.
3. In case of failure to fulfill a tax obligation in regard to customs duties and taxes secured by payments in the accounts of the customs authorities the customs authorities turn the security amounts into customs duties and taxes to be paid and transfer the amounts to the republican budget.
4. In case of termination of a tax obligation secured by payments in the accounts the customs authorities the security amounts, at payers discretion, may be turned into the customs duties and taxes to be paid and may be used to secure customs duties and taxees in regard to any other tax obligation before the customs authorities or are subject to reimbursement as provided by article 274 of the present Code.
Article 268. Bailment
1. Bailment shall be documented by concluding a contract between a guarantor and the customs authorities of the contract of bailment including the obligations of the guarantor to fulfill the tax obligations of a payer in regard to customs duties and taxes in full in case if the latter fails to fulfill the tax liabilities on customs duties and taxes secured by the guarantor.
2. In case of a failure to fulfill or improper fulfillment of the obligations by the guarantor the customs authorities shall have the right to collect the total amount of customs duties and taxes to be paid from the guarantor in accordance with the present Code.
3. Other legal relations arising out of the contract shall be regulated the norms of the law for this particular type of contract.
4. The customs authorities may approve as guarantors banks and nonbank financial intermediaries entered onto the register as well as any other persons in accordance with the provisions of the Government of the Republic of Belarus unless prescribed otherwise by the President of the Republic of Belarus.
Article 269. Types of securities for collection of customs duties, taxes and other customs charges
1. Collection of customs duties, taxes and other customs charges shall be secured by:
1.1. collecting fines;
1.2. suspending bank accounts operations in banks and nonbank financial intermediaries;
1.3. attachments of property.
2. Collection of fines, suspending bank accounts operations in banks, nonbank financial intermediaries and attachments of property are applied as provided by law.
CHAPTER 27
COLLECTION OF CUSTOMS DUTIES, FINES AND INTERESTS
Article 270. General provisions stipulating compulsory collection of customs duties, fines, interests for deferral and(or) payments by installments of customs duties and taxes and other interests collected as provided by this Code
1. In case of failure or improper fulfillment of a tax obligation in regard to customs duties and taxes within the stipulated time limits or in case of failure to pay fines, interests for deferral and (or) payments by instalments of customs duties and taxes and other interests collected as provided by this code (hereinafter called interests) the customs authorities shall collect the customs duties, fines and interests compulsorily at the cost of payers money and (or) any other property, including turning the security amounts into unpaid customs duties as well as unpaid fines and interests.
2. Unpaid customs duties and fines shall be collected in accordance with law (and) or Presidential acts of the Republic of Belarus.
3. The provisions stipulating collection of unpaid customs duties and fines shall also be applicable when the customs authorities collect interests.
Article 271. Restrictions on collection of duties and fees (taxes) at the cost of goods under customs control
1. Unpaid customs duties, fees (taxes) are allowed to be collected at the cost of goods under customs control only in cases when unpaid customs duties, fines and interests are collected at the cost of the said goods.
2. Unpaid customs duties, fines and interests are not allowed to be collected at the cost of goods under customs control if the said duties, fines and interests in regard to these goods are already settled.
CHAPTER 28
REIMBURSEMENT AND (OR) OFFSETTING OF FUTURE CUSTOMS DUTIES AND OTHER FUNDS
Article 272. Reimbursement and (or) offsetting of excessively paid or excessively collected customs duties
1. Customs duties and taxes shall be considered as excessively paid or collected if:
1.1. the amounts of duties and taxes are recalculated upon adjustment of customs value;
1.2. the customs duties and taxes were excessively paid or collected as a result of wrong application of customs rates, the official rate of the belarusian ruble to foreign currency quoted by the National bank of the Republic of Belarus;
1.3. the customs duties and taxes were excessively paid or collected within time limits of tax remissions for tax duties and clearance charges;
1.4. the customs duties and charges were excessively paid or collected due to changes in legislation after completing customs clearance procedures for the goods and if the said legislation came into effect before or on the date of accepting a customs declaration for placing the goods under the declared customs regime;
1.5. a regime of most favored nation or a regime of tariff preferences was renewed in regard to the goods;
1.6. the customs duties and taxes were excessively paid or collected due to an arithmetical or technical mistake;
1.7. the stipulated provisions for payment or collection of customs duties and taxes are violated;
1.8. the amounts of customs duties and taxes were paid in regard to goods which were not transported over the customs border or were not placed under any customs regime, the necessary conditions for it being the settlement of customs duties and taxes;
1.9. a certificate for placing goods under a customs regime was withdrawn, the necessary condition for the placement being the settlement of customs duties and taxes;
1.10. there exists an effective ruling of the court certifying the fact of excessive customs payments, including declaring void any resolutions passes by the customs authorities in regard to collection of customs duties;
1.11. the tax obligation is terminated in accordance with sub-clause 2.2.-2.8. and 2.10.of clause 2 of article 243 of the present Code;
1.12. in other cases stipulated by law.
2. Reimbursement and (or) offsetting on the account of future payments (hereinafter called offsetting) of excessively paid or collected customs duties and taxes is effected as provided by law and (or) Presidential acts of the Republic of Belarus subject to the following peculiarities:
2.1. upon paying the amounts of customs duties and taxes to the paying office of the customs authority in cash or upon collection of unpaid customs duties and taxes at the cost of payers cash funds the reimbursement of excessively paid or collected customs duties and charges, to the payers discretion, may be effected both in cash from the paying office of the customs authorities and by clearing.;
2.2. Reimbursement and (or) offsetting of excessively paid or collected customs duties and taxes is effected in Belarusian rubles and (or) in a foreign currency depending on the currency in which the customs duties and taxes were paid or collected. If the customs duties and taxes were paid or collected in a foreign currency the customs authorities in case of lack of the said foreign currency shall be entitled, with payers consent, to reimburse the excessively paid or collected in Belarusian rubles or any other foreign currency, the official rate for which to the Belarusian ruble is quoted by the National bank of the Republic of Belarus. The amounts of foreign currency are converted into Belarusian rubles based on the official rate of the Belarusian ruble to the foreign currency quoted by the National bank of the Republic of Belarus as of the day of reimbursement of the excessively paid or collected customs duties and taxes;
2.3. upon reimbursement and (or) offsetting of excessively paid or collected customs duties and taxes the said amounts are not adjusted according to index and interests and fines thereon are not charged;
2.4. upon reimbursement and (or) offsetting of excessively collected customs duties and taxes the said amounts are not adjusted according to index and fines thereon are not charged. The amounts of excessively collected customs duties and taxes due to unlawful resolutions of the customs authorities or wrongful acts (omissions) of the customs officials are reimbursed to a payer together with interests charged thereon for every day of collection at the rate of 1/360 of refinance rate of the National bank of the Republic of Belarus effective on the day of submission of a payment order for reimbursement of the said amounts to the payer.
3. For initializing the procedure of reimbursement and (or) offsetting of excessively paid or collected customs duties and taxes a payer shall submit to the customs authorities which effected or shall effect customs clearance procedures or which performed or will perform legally a written application (optional form) stating the grounds for reimbursement and (or) offsetting of the excessively paid or collected customs duties and taxes, the amounts of the customs taxes and duties to be reimbursed and (or) offset, types of customs duties, details of payment documents in accordance with which the said amounts of customs duties were paid and collected, payers bank details. If the payments for the payer were made by another person, the payer shall provide in his application bank details of the said person and the person shall be reimbursed the excessively paid or collected customs payments.
Documents which were not previously presented to the customs authorities but essential for passing a resolution on reimbursement and (or) offsetting of the excessively paid or collected customs payments shall be attached to the payers application.
In case of failure to present the required documentation specified in part two of the present clause, the customs authorities shall make to the payer a written request for these documents stating the time limit for the submission of these documents to the customs authorities. The time limit is not included in the time limit stipulated by the customs authorities for consideration of the payers application for reimbursement and (or) offsetting of the customs duties.
In case of failure to submit the required documents within the stipulated time limits the customs authorities pass a written resolution on refusal of reimbursement and (or) offsetting of the excessively paid or collected customs duties. In this event the payer shall have a right to make a second application to the customs authorities for reimbursement and (or) offsetting of the excessively paid or collected customs duties and submit the documents specified in part two of the present clause within the stipulated period.
4. Reimbursement and (or) offsetting of excessively paid or collected customs duties and taxes shall not be effected if the payer has an unliquidated obligation in regard to customs duties and in case when the dutiable interests and fines are not paid. The customs authorities shall be entitled, at their own discretion, to offset the excessively paid or collected customs duties and taxes on the account of the unliquidated tax obligation in regard to customs taxes and duties as well as unpaid interests, fines. The payer is notified thereof within five consecutive days of the date of passing the respective resolution by the customs authorities.
5. The provisions of the article are applicable upon reimbursement and (or) offsetting of excessively paid or collected fines, interests and advance payments. Interests on the said amounts are not charged upon reimbursement and (or) offsetting of the excessively paid or collected fines, interests and advance payments.
Article 273. Reimbursement and (or) offsetting of paid or collected customs duties and taxes placed under the customs regimes of re-import or re-export
1. Reimbursement and (or) offsetting of the customs duties and taxes specified in clause 5 of article 210 and clause 7 article 212 of the present Code shall be effected in the same way as the reimbursement and (or) offsetting of excessively paid or collected customs duties as provided in clause 2 and 3 of article 272 of this Code.
2. Besides the documents stipulated in clause 3 of article 272 of this Code, a payer shall attach to his written application to the customs authorities for reimbursement and (or) offsetting of the customs duties and taxes specified in clause 5 of article 210 and clause 7 of article 212 of the present Code the following documentation:
2.1. for reimbursement and (or) offsetting of export customs duties a copy of certificate for placing goods under the customs regime of re-import;
2.2. for reimbursement and (or) offsetting of import customs duties a copy of certificate for placing goods under the customs regime of re-export, a copy of a customs transit document and a copy of a permission for export of goods from the customs territory.
Article 274. Reimbursement of security amounts
1. Reimbursement of security amounts shall be effected provided the payer does not have any unliquidated tax liabilities on customs duties and taxes and unliquidated fines and (or) interests if the application for their reimbursement was submitted to the customs authorities within three years of the date after the date of fulfillment of the said obligation. Upon expiration of the above time limit the unrequested amounts are transferred to the republican budget and are not subject to reimbursement.
2. Security amounts are reimbursed by the customs authorities to which account or the paying office the said amounts were paid or by any other customs authorities specified by the State Customs Committee of the Republic of Belarus.
3.A payer shall submit to the customs authorities as provided in clause 2 of the present article a written application (optional form) for reimbursement of security amounts stating the reasons for reimbursement of the said security amounts, the amounts subject to reimbursement, details of payment documents according to which the security amounts were paid, the payers bank details. If the security payments for the payer were made by another person, the payer shall provide in his application bank details of the said person and the person shall be reimbursed the security payments
Documents which were not previously presented to the customs authorities but essential for passing a resolution on reimbursement of security payments shall be attached to the payers application.
In case of failure to submit the required documentation specified in part two of the present clause, the customs authorities shall make to the payer a written request for these documents stating the time limit for the submission of these documents to the customs authorities. The time limit is not included in the time limit stipulated by the customs authorities for consideration of the payers application for reimbursement of security payments. In case of failure to submit the required documents within the stipulated time limits the customs authorities pass a written resolution on refusal of reimbursement of security payments. In this event the payer shall have the right to make a second application for reimbursement of security payments to the customs authorities and submit the documents specified in part two of the present clause within the stipulated period.
4. Reimbursement of security payments is effected by the customs authorities within one month of the date of the payers application for reimbursement of security amounts.
If the security amounts are not reimbursed within the stipulated period, the said amounts are reimbursed to the payer together with interests charged thereon for every day of delay in reimbursement at the rate of 1/360 of the refinance rate of the National bank of the Republic of Belarus effective on the date of submission of a payment order for reimbursement of the said amounts to the bank.
5. Reimbursement of security amounts is effected in belarusian rubles and (or) in a foreign currency depending on the currency in which the customs duties and taxes were paid. If the customs duties and taxes were paid in foreign currency the customs authorities in case of lack of the said foreign currency are entitled, with payers consent, to reimburse the security amounts in belarusian rubles or any other foreign currency, the official rate for which to the Belarusian ruble is quoted by the National bank of the Republic of Belarus. The amounts of foreign currency are converted into belarusian rubles based on the official rate of the belarusian ruble to the foreign currency quoted by the National bank of the Republic of Belarus as of the date of reimbursement of the security amounts.
6. If the security amounts were paid to the paying office of the customs authorities in cash, the reimbursement of the security amounts is effected, at the payers discretion, in cash or by clearing.
7. Upon reimbursement of the security amounts interest and fines thereon are not paid and the said amounts are not adjusted to index.
SECTION VIII
CUSTOMS COTROL
CHAPTER 29
GENERAL PROVISIONS FOR CUSTOMS CONTROL
Article 275. Customs control procedures
1. Customs control procedures are conducted by the customs authorities only. Customs control on behalf of the customs authorities is conducted by the customs officials authorized to conduct the customs control procedures as prescribed by their functions.
2. Tax, foreign exchange, export and some other types of control are not included into the customs control procedures. The right to conduct the above types of control or to participate in their conduction is granted to the customs authorities in accordance with law.
3. Certain powers of the customs authorities connected with the customs control at points with simplified customs clearance procedures (local points) for crossing the State border of the Republic of Belarus may be delegated by law and(or) Presidential acts of the Republic of Belarus to the border-security forces that conduct customs control procedures at the above points.
Article 276. Principles of customs control and risk management system
1. When conducting the customs control procedures the customs authorities proceed from the principle of aim orientation of the customs control, selectivity of certain operations and objects of such control.
2. In selecting the aims, operations and objects of the customs control the customs authorities will rely on a risk management system, said risk being regarded as a probability of breaches of the customs legislation.
Risk management system is applied for a more efficient utilization of customs resources, for preventing breaches of the customs legislation and consists in determining the goods, documents and persons that should be subjected to the customs controls procedures stipulated by this Code.
3. The strategy and tactics of the risk management system are specified by the President of the Republic of Belarus or the Government of the Republic of Belarus, and the methodology is specified by the State Customs Committee of the Republic of Belarus.
4. With a view to further improving the customs control measures the State Customs Committee of the Republic of Belarus cooperates with the customs authorities (agencies) of foreign countries as provided by law and international treaties signed by the Republic of Belarus.
Article 277. Time limits for certain customs control procedures
1. The examination of documents and data submitted to the customs authorities as well as customs inspection and customs inspection of goods shall be generally completed within one working day after the date of the commencement of the customs control procedures unless shorter period for conducting the said customs control procedures is prescribed by the customs legislation.
2. The head of the customs authority or any other person acting in his capacity or any customs official authorised in accordance with their functions to extend the time limits for conducting certain customs control procedures specified in clause 1 of the present article shall be entitled to extend the said time limits provided they have enough grounds to believe that the extension should result in revealing or preventing breaches of the customs legislation.
The time limits stipulated by clause 1 of the present article shall be extended only for a period of time necessary to conduct or complete the respective customs control procedures determined at the instance of extending the time limit. This period of time cannot exceed ten working days of the date of commencement of customs control procedures.
In case when a more extensive period of time than that specified by part two of the present article is needed for successful conduction of the customs control procedures, the above period may be extended by the State Customs Committee of the Republic of Belarus but it shall not exceed thirty working days of the date of expiration of the time limit specified by part two of the present article.
3. The goods that should be subjected to the customs control procedures within the time limits specified in part two and three of clause 2 of the present article are detained as provided by chapter 32 of this Code.
Article 278. Goods under customs control
1. Goods imported to the customs territory are considered to be under the customs control from the moment of crossing the customs border when importing them to the customs territory.
Goods produced and kept on the customs territory as well as those acquired the status of foreign goods under the present Code are considered to be under the customs control from the moment of their production.
2. Goods specified in clause 1 hereof are considered to be under the customs control until their removal from the customs control by reason of:
2.1. their placing under the customs regime of free circulation, except for the goods under the customs regime of free circulation with tax concessions for import customs duties, taxes entailing restrictions on using and disposing such goods, stated by laws and (or) acts of the President of the Republic of Belarus owing to customs duties, as well as under the customs regimes of re-import; delivering them over to the state or liquidating according to the liquidation customs regime complying with the requirements and terms specified by the present Code and (or) other acts of customs regulations;
2.2. appropriating or transforming into the state property according to the legislation;
2.3. exporting actually from the customs territory;
2.4. transferring the recovery against goods under the customs control on the account of fulfilling tax liabilities on customs duties;
2.5. their losing because of destroying in the event of emergency or acts of God or in the event of natural loss at the standard transportation and storage conditions on the customs territory or outside of it;
2.6. other conditions which presume removing such goods from the customs control in cases specified by the President of the Republic of Belarus or the Government of the Republic of Belarus.
3. Possessing, using and disposing foreign goods under the customs control are assumed in the procedure and on terms specified by the present Code and (or) acts of the President of the Republic of Belarus.
4. Domestic goods exported from the customs territory are considered to be under the customs control from the moment of accepting the customs entry or other documents for placing goods under the customs regime and (or) under the customs procedure which presume exporting goods from the customs territory or acting directly to export the goods from the customs territory, and until they cross the customs border.
Conditions and cases which presume the removal of goods specified in the first part hereof from the customs control until they cross the customs border are set by the President of the Republic of Belarus or the Government of the Republic of Belarus.
5. The procedure of removing goods from the customs control is set by the State Customs Committee of the Republic of Belarus.
6. Customs authorities exercise control over the persons discharge of duties concerning backward importation or exportation of goods, including those obtained as a result of goods processing, in case such goods are subject to obligatory backward importation or exportation under the customs regimes specified by the present Code and (or) acts of the President of the Republic of Belarus.
Article 279. Sampling goods under the customs control
1. Persons listed in article 150 of the present Code, customs applicants, rights holders, and other individuals having the authority in respect of the goods, representatives of such persons and employees of other state bodies may sample goods under the customs control with the written authorization of the customs authority.
2. The authorization on sampling goods is provided to persons listed in clause 1 hereof, in case such a sampling:
2.1. does not obstruct the customs control;
2.2. does not change characteristics of goods;
2.3. does not entail the evasion of customs duties, taxes or non-observance of import and export bars and restrictions specified by the legislation and (or) the international treaties signed by the Republic of Belarus.
3. The officials of customs authorities are to assist in sampling goods carried out by the workers of other state bodies as well as other persons listed in clause 1 hereof.
4. Customs authorities are to be informed about the results of examining samples taken by the workers of other state bodies, and inform persons listed in clause 1 hereof.
Article 280. Conducting operations of the customs control after the goods are removed from the customs control
1. After removing goods from the customs control, the customs authorities have the right to conduct operations of the customs control in the procedure specified in chapter 30 of the present Code in order to check the validity of information provided during the customs clearance.
2. Conducting operations of the customs control after removing goods from the customs control can be carried out by the customs authorities within three years from the moment of removing such goods from the customs control.
Article 281. Customs control during the circulation of goods imported to the customs territory
Customs authorities exercise the customs control during the circulation of goods imported to the customs territory in cases and the procedure specified in the present Code and other regulatory legal acts, in order to:
check the information justifying the customs clearance of such goods according to the requirements and conditions of the customs regulations;
check for goods marking or other identification marks acknowledging the legalness of goods importation to the customs territory.
Article 282. Customs control zones
1. Customs control zones are created for customs inspection and customs examination of goods as well as transport facilities, their storage and cargo operations with them.
Customs control zones can be created in points of the customs clearance, customs operations, in points of goods reloading, their customs inspection and customs examination, in point of temporary storage, parking for transport facilities which transport goods under the customs control and in other points specified by the present Code.
2. Customs control zones can be permanent in case of systematic presence of goods subject to customs control, or temporary.
The procedure of creating and identifying the customs control zones as well as the requirements to them are set by the Government of the Republic of Belarus, except as otherwise provided by the President of the Republic of Belarus.
3. Permanent customs control zones are created:
3.1. in points of entry and exit;
3.2. in customs clearance points;
3.3. at temporary storage warehouses, customs and franco-warehouses;
3.4. in free customs zones;
3.5. in duty free shops.
4. By the written decision of the Head of the customs authority or a person who takes his duties, temporary customs control zones can be created:
4.1. for carrying out customs operations in respect of goods outside the customs control zones by customs authorities for the moment of operations being carried out, in case such operations require specifying the customs control zone, as the customs authorities functions are to be easily exercised;
4.2. in case the customs inspection or customs examination of goods are required;
4.3. for temporary storage of goods under the customs control in places other than temporary storage warehouses, in cases specified by the present Code.
5. Performing the production and other commercial activities within the customs control zones, flow of goods as well as transport facilities, persons, including the officials of other state bodies, over the borders of customs control zones is allowed upon the authorization of customs authorities, except for the cases specified by the present Code, other laws and (or) acts of the President of the Republic of Belarus.
In crossing points of the State border of the Republic of Belarus, the specified restrictions on activities, flow of goods over the borders of customs control zones as well as transport facilities, and persons are applied only in terms of the regime set according to the legislation on the State border of the Republic of Belarus.
6. The customs inspection and customs examination of goods can be carried out only in customs control zones.
Article 283. Submission of documents and information required for the customs control
1. Persons listed in clause 1 article 150 of the present Code, customs applicants, carriers (forwarders), customs agents (representatives), customs carriers, owners of temporary storage warehouses, customs warehouses and duty free shops are to submit the documents and information to customs authorities for the customs control, which are specified by the customs regulations.
2. The customs authority requests in writing the documents and information required for the customs control, and set the sufficient term for their submission. The specified term can be extended by the customs authority to that required for submitting the said documents and information upon the reasoned appeal of the person.
3. For purposes of the customs control, customs authorities have the right to request and obtain from banks and other credit and financial institutions:
3.1. documentation on account transaction of legal entities and individual entrepreneurs who perform the flow of goods over the customs border and (or) their use on the customs territory or outside it, if such transactions are connected with the said flow, use of goods or customs clearance charge;
3.2. documentation on account transaction of customs agents (representatives), customs carriers, owners of temporary storage warehouses and customs warehouses.
4. In order to verify the information obtained during the customs clearance of goods, the customs authorities have the right to right to request and obtain from the customs applicant or other person related to the goods, in respect of which the customs clearance was completed:
4.1. customs documents;
4.2. transportation (carriage) documents;
4.3. commercial documents;
4.4. account forms and accounting statements;
4.5. other information both in the form of electronic documents and database information related to the flow of goods over the customs border, their customs clearance and use on the customs territory or outside.
5. Customs authorities have the right to request and obtain information, required to carry out the customs control, from the authorities which register legal entities and other bodies.
6. Except as otherwise provided by the regulations, the documents required for the customs control are to be kept for the period of at least three calendar years after the year when the goods were removed from the customs control. Customs agents (representatives), customs carriers, owners of temporary storage warehouses, customs warehouses and duty free shops are to keep the documents required for the customs control within five calendar years after the year when customs operations were carried out.
Article 284. Reporting for the purposes of customs control
Customs agents (representatives), customs carriers, owners of temporary storage warehouses, customs warehouses, duty free shops and persons using and (or) owning foreign goods, as well as goods under the customs regime of free circulation with customs duties for paying import customs duties, taxes related to the restrictions on using and disposing such goods specified by laws and (or) acts of the President of the Republic of Belarus owing to customs duties, are to submit the reports on the goods being stored, transported, sold, processed or used in some other way to customs authorities on their request in forms specified by the State Customs Committee of the Republic of Belarus.
Article 285. Inadmissibility of harm-doing when carrying out the customs control
1. When carrying out the customs control, harm-doing to the carrier, customs applicant, their representatives, owners of temporary storage and customs warehouses, other persons concerned, as well as goods shall be prevented.
2. Loses incurred as a result of unjustified decisions, actions (inactions) of the customs authorities and officials of the customs authorities when carrying out the customs control are refundable in the procedure specified by regulations.
3. Loses incurred by persons as a result of justified decisions, actions (inactions) of customs authorities and officials of the customs authorities are refundable, except for the cases specified in legal acts.
CHAPTER 30
CUSTOMS CONTROL OPERATIONS AND PROCEDURE OF THEIR CONDUCTION
Article 286. Customs control operations
Customs control operations include:
accounting of goods under the customs control;
verification of documents and information;
oral survey;
obtaining statements;
customs surveillance;
customs inspection;
customs examination;
individual customs examination;
checking special marking of goods, presence of identification marks;
customs inspection of premises and territories;
customs check-out;
customs research.
Article 287. Accounting of goods under the customs control
Customs authorities maintain accounting of goods under the customs control customs operations with them. The procedure and accounting forms of goods under the customs control are defined by the State Customs Committee of the Republic of Belarus.
Article 288. Verification of documents and information
1. Customs authorities verify the documents and information obtained during the customs clearance of goods under the present Code in order to check the authenticity the documents and veracity of the information contained as well as the accuracy of their preparation.
2. Verifying the veracity of information obtained in customs authorities during the customs clearance is carried out by means of comparing them with the information obtained from other sources, as well as in accordance with any findings of other customs control operations, analyzing the information of the special customs statistics, processing the information with the help of software utilities and other means not prohibited by regulations.
3. When carrying out the customs control, the customs authority has the right to request reasonably supplemental documents and information exceptionally in order to verify the information contained in customs declaration and other customs documents. The customs authority requests such documents and information in written form and sets a term for their submission with regard to the terms stated in article 277 of the present Code.
4. The request for supplemental documents and information and their verification do not prevent from placing the goods under the customs regime or customs procedure, except as otherwise provided by the present Code, other laws and (or) acts of the President of the Republic of Belarus.
Article 289. Oral survey
When carrying out the customs clearance of goods under the customs control, the officials of customs authorities have the right to inquire individuals, their representatives, as well as representatives of legal entities who have the authority in respect of such goods, without preparing statements in writing from persons said.
Article 290. Obtaining statements
1. Obtaining statements is obtaining by the official of the customs authority the information on factors which are important for carrying out the customs control, from persons who perform customs operations, customs applicants and other persons relevant to the flow of goods over the customs border and (or) holding such information.
2. Statements are drawn up in writing. The form of statements is set by the State Customs Committee of the Republic of Belarus.
Article 291. Customs surveillance
Customs surveillance is public, targeted, regular or single, direct or indirect (with help of technical tools) visual observation by the authorized officials of customs authorities over the transportation of goods under the customs control, carrying out cargo and other operations with them.
Article 292. Customs inspection
1. Customs inspection is the customs control operation lying in external visual examination of goods as well as transport facilities, customs stamps on them, seals and other means of identification, not disclosing transport facilities and package of goods, dismounting, disassembling and other ways of disintegrating the objects being examined and their parts.
2. The customs inspection can be carried out with the help of technical control tools which provide the view of the internal structure of the object examined or inform in the other way about the specific physical characteristics of such an object.
3. The customs inspection can be carried out with the help of dogs and other animals which are specially trained to search for narcotic drugs, weapons, explosive materials and other matters concealed from the customs control.
4. In the customs control zone, the customs inspection can be carried out in the absence of the customs applicant, other persons authorized in respect of the goods as well as transport facilities, and their representatives.
5. The act on form approved by the State Customs Committee of the Republic of Belarus can be drawn up in accordance with findings of the customs inspection, in case the customs authorities may need such a customs inspection in future.
The second copy of the act on the customs inspection is handed over to the person authorized in respect of the goods as well as transport facilities.
The officials of the customs authority are to draw up an act or record the fact of the customs inspection in the transport (carriage), commercial or customs document upon the request of the person authorized in respect of the goods as well as transport facilities.
Article 293. Customs examination
1. Customs examination is the customs control operation lying in examining the goods as well as transport facilities, disclosing transport facilities and package of goods and breaching the customs stamps on them, seals and other means of identification, dismounting, disassembling and other ways of disintegrating the objects being examined and their parts.
2. The customs examination is carried out upon the authorization of or by the order of the customs authority official authorized to make decisions on the customs examination. The authorization or order on the customs examination is documented in writing by the resolution on the report of the official of the customs authority or single document in the form specified the State Customs Committee of the Republic of Belarus. The list of customs authority officials authorized to make decisions on the customs examination is specified by the State Customs Committee of the Republic of Belarus.
3. The authorized official of the customs authority who received the authorization for the customs examination or the order on it informs the customs applicant or another person authorized in respect of the goods as well as transport facilities, if it is assigned, about the place and time of the customs examination. The stated persons or their representatives may, or on request of the authorized official of the customs authority, are to be present at the customs examination. In the absence of the representative specially authorized by the carrier, an individual driving the transport vehicle acts as such one.
4. The customs authority has the right to carry out the customs examination without the customs applicant or another person authorized in respect of the goods as well as transport facilities or their representatives in case of:
4.1. failure to be present of the stated persons at the place of the customs examination at the stated time or if the stated persons are not specified;
4.2. existence of risk for the national security, public order, life and health of humans, animals, plants, environment, preservation of cultural values and other exigent circumstances (including the cases when there are signs that the goods develop bad odor, they are highly inflammable matters, explosive objects, explosive, toxic, dangerous chemical and biological substances, narcotic drugs, psychoactive, super potent, poisonous, toxiferous, radioactive substances, or otherwise);
4.3. transmission of goods in the international mailing units;
4.4. abandonment of goods on the customs territory in violation of the customs regime or customs procedure providing the exportation of goods from such a territory.
5. In cases specified in clause 4 hereof the customs examination is carried out in the presence of at least two persons not concerned about the results of the customs examination.
6. In case a part of goods specified in the transport (carriage), commercial or customs document was subject to the customs examination, the results of such an examination are applicable to the goods which were actually subject to the customs examination.
7. According to the results of the customs examination an act on the customs examination is drawn up in duplicate. This act includes:
7.1. information about the officials of the customs authority who carried out the customs examination, and persons assisted;
7.2. reasons for the customs examination without the customs applicant or another person authorized in respect of the goods as well as transport facilities;
7.3. results of the customs examination.
8. The form of act on the customs examination is to be approved by the State Customs Committee of the Republic of Belarus.
The duplicate copy of the act on the customs examination is handed over to the person authorized in respect of the goods as well as transport facilities or its representative, if assigned.
Article 294. Individual customs examination
1. The individual customs examination is the exceptional customs control operation and can be carried out only by the decision of the Head of the customs authority or his deputy.
The decision on the individual customs examination can be made in case there are grounds to suspect that the individual crossing the State border of the Republic of Belarus and being in the customs control zone, including the transit area of the international airport, conceals and do not show willingly the goods being transported unlawfully over the customs border.
The decision on the individual customs examination is accepted in writing by means of resolution applied to the report of the official of the customs authority or drawn up as a separate document in the form specified by the State Customs Committee of the Republic of Belarus.
2. Before the individual customs examination, the official of the customs authority is to declare the decision on the individual customs examination, introduce the individual with his rights and responsibilities during such an examination and suggest give the concealed goods away spontaneously.
The fact of introducing the individual with the decision on the individual customs examination is ascertained by the said person with the help of the appropriate inscription on the decision document on such an examination. In case of refusal to perform such acts it is recorded on the decision document on the individual customs examination signed by the official of the customs authority which ascertained the decision on such an examination.
3. is carried out in the separated premises meeting sanitary requirements by the official of the customs authority of the same sex with the person being examined in the presence of two individuals of the same sex, who are not concerned about the results of the individual customs examination (hereinafter referred to as attesting witnesses).
The access to premises specified in the first part hereof of other individuals and the possibly of their observing the individual customs examination are to be prevented. The body of the person being examined is to be examined only by the medical worker who has no right to back out the decision of the Head of the customs authority or his deputy on the individual customs examination.
During the individual customs examination of under-age or disabled individuals, their legal representatives are to present (parents, adoptive parents, caretakers, trustees) or persons who accompany them.
4. The individual customs examination is to be carried out correctly, excluding the individual disparagement and causing unjustified harm to health and property of the person being examined within limits required for detecting the goods concealed by this person.
5. During the individual customs examination, the person being examined or his legal representative are to fulfill legal requirements of the official of the customs authority who carries out the individual customs examination, and have the right:
5.1. to demand announcing the decision of the Head of the customs authority or his deputy on the individual customs examination;
5.2. to get introduced with their rights and responsibilities;
5.3. to supply explanations and make applications;
5.4. to familiarize with the act of the individual customs examination when it is finished and make statements which are to be included into this act;
5.5. to speak in their native language and employ an interpreter;
5.6. to appeal against the officials of the customs authority under the present Code when the individual customs examination is over, in case such a person considers that his rights and legitimate interests were aggrieved during the individual customs examination.
6. The act on the individual customs examination is drawn up by the customs authority in duplicate in the form specified by the State Customs Committee of the Republic of Belarus. This act is to be drawn up during the individual customs examination or immediately after it is completed.
The act on the individual customs examination is to be signed by the official of the customs authority who carried out the individual customs examination, the person in respect of whom the individual customs examination was carried out, or his legal representative, attesting witnesses, and when examining the body of the person being examined by the medical worker. The other copy of the act on the individual customs examination is to be handed over to the person in respect of whom the individual customs examination was carried out or his legal representative immediately after drawing up the act.
Article 295. Checking the marking of goods with special marks and identification marks on them
1. Customs authorities check the goods or their packing for special marks, identification marks or identifying goods in other ways for acknowledging the legality of their importation to the customs territory in cases specified by regulations.
2. The absence of special marks, identification marks or identifying goods in other ways stated in clause 1 hereof on goods is considered to be the acknowledgment of importing goods to the customs territory without customs clearance and not placing the goods under the customs regime or customs procedure, in case the person transporting such goods will not prove otherwise.
Article 296. Customs inspection of premises and areas
1. The customs inspection of premises and areas is carried out in order to confirm the existence of goods under the customs control, including those let out in free circulation with customs duties for import customs duties, taxes connected with restrictions on using disposing such goods, specified by laws and (or) acts of the President of the Republic of Belarus owing to using customs duties, at temporary storage warehouses, customs warehouses, in duty free shops, free customs zones, as well as persons who possess and use the goods according to the requirements of customs regimes or customs procedures under the present Code and (or) acts of the President of the Republic of Belarus.
2. The customs inspection of premises and areas which are not specified in clause 1 hereof can be carried out by customs authorities at the pass point over the State border of the Republic of Belarus and border zone, as well as persons who are involved in wholesale or retail trade in the goods imported, in case there is information that the goods in premises or the territory of this person were imported to the customs territory with the breach of the order specified by the present Code for verifying such information.
3. The customs inspection accommodation rooms shall be prevented.
4. The customs inspection of premises and areas is carried out when the instruction signed by the Head of the customs authority or his deputy and the service certificate of the official of the customs authority are provided. The list of positions held by officials of customs authorities who have the access to the said premises and areas as well as the form of the instruction are specified by the State Customs Committee of the Republic of Belarus.
In case the laws and (or) acts of the President of the Republic of Belarus state another access arrangement of the officials of state bodies for particular objects, the officials of customs authorities have the right to access the specified objects in the procedure specified by laws and (or) acts of the President of the Republic of Belarus.
5. In case of refusing to provide the officials of customs authorities with the access to premises and areas, they have the right to enter such premises and areas restraining resistance and disclosing locked premises in the presence of two attesting witnesses, except for cases when laws and (or) acts of the President of the Republic of Belarus specify another access arrangement of the officials of state bodies to particular objects. Customs authorities inform the procurator about any within twenty four hours entry to premises and areas restraining resistance and disclosing locked premises.
6. The customs inspection of premises and areas is to be carried out within the minimum period of time required and should not last more than one working day.
7. According to the results of the customs inspection, the act on the customs inspection of premises and areas is to drawn up in the form specified by the State Customs Committee of the Republic of Belarus. The other copy of the act on the customs inspection of premises and areas is handed over to the person whose premises and areas were examined.
Article 297. Customs check-out
1. Customs authorities carry out customs check-out of customs applicants and other persons who conduct the business controlled by customs authorities, in case there are grounds to consider that said persons do not observe customs regulations.
Customs check-out consists in verifying the fact that goods are placed under a particular customs regime or customs procedure, that the requirements and use conditions of goods are observed within the framework of the given customs regime or customs procedure, as well as the fact that the information stated in the customs declaration and other documents, provided during the customs clearance, is authentic, by means of comparing this information with the data from bookkeeping and accounting, bills and other information provided by persons listed herein.
When carrying out customs check-out, other operations of customs control can be used.
Customs check-out can be carried out by customs authorities engaging other state bodies, if required.
2. Customs check-out can be carried out only in respect of legal entities and sole proprietors.
3. Customs check-outs can be programmed and unscheduled.
A programmed customs check-out is a check included into the coordination plan of the control activity in the Republic of Belarus or in the region (City of Minsk).
Other customs check-outs are unscheduled.
Depending on purpose and place, customs check-outs can be integrated, subject, cameral and visiting.
4. Customs check-out is carried out on the basis of the instruction of the Head of the customs authority or his proxy. The instruction includes the name of the customs authority carrying out customs check-out, the name of the legal entity or last name, first name, patronymic of the sole proprietor in whose respect customs check-out is carried out, last names and big starting letters of persons who check, their positions, subject (questions) of customs check-out and its period.
5. Prior to customs check-out, customs officers who carry out such a customs check-out are to present the service certificate, the instruction for customs check-out to the Head of the legal entity being examined (separate unit of the legal entity), in the absence thereof to the its representative (separate unit of the legal entity) or individual entrepreneur, in the absence thereof to his representative, as well as to fill in the information required into the book of inspections (revisions) record.
6. The period of customs check-out should not exceed thirty working days. The specified period can be elongated by the Head of the customs authority or his authorized proxy. The elongation of customs check-out is carried out in the procedure set by the acts of the President of the Republic of Belarus.
Customs check-out can be interrupted for periods between handing over the requirements of the customs authority concerning the submission of documents and information and submitting the specified documents and information, as well as for obtaining other information and documents at the request of the customs authority. The period of breaks during customs check-out is not included into the total period of customs check-out.
7. When carrying out customs check-out, customs authorities have the right:
7.1. to request free provision of any documents and information (including the bank one), including those in the form of electronic documents concerning industrial, commercial or other operation with goods being conveyed across the customs border, and familiarize with them;
7.2. to obtain the access to data bases and repositories of automated information systems of the person being examined within their competence with regard to the requirements of the regulations on information protection;
7.3. to inspect premises and areas of the person being examined as well as carry out the customs inspection and customs examination pursuant to this Customs Code in the presence of authorized representatives of the person being examined;
7.4. to request the inventory check of goods specified by regulations as well as make the inspection on their procedure accuracy;
7.5. to request copies of documents and their extracts from legal entities and individual entrepreneurs which are signed by the authorized official and affixed with the seal of the legal entity and individual entrepreneur;
7.6. to request arguments in writing from officers of the legal entity, individual entrepreneur, other persons being inspected on questions arose during customs check-out;
7.7. to seal up premises;
7.8. to withdraw documents testifying about law infringements. Furthermore, the persons being examined have the right to the documents withdrawn;
7.9. to take other actions stipulated by regulations.
8. Premises are sealed up and the documents testifying law infringements are withdrawn in exceptional circumstances, in case of non-taking the specified actions may lead to concealment of law infringements.
9. For the purpose of customs check-out, customs authorities may consider the results of the inventory check of goods, which were carried out by the person authorized in respect of the goods or who storages such goods, or by controlling bodies, audit reports and other acts and reports made by state bodies.
10. The results of customs check-out are drawn up as an act in the form stated by the State Customs Committee of the Republic of Belarus. The results of customs check-out which did not detected any infringements of legislation acts are drawn up in the form of certificate.
The act (certificate) of customs check-out is drawn up in at least two copies.
11. With regard to special features of particular types of customs check-outs the act of customs check-out should include:
11.1. grounds for customs check-out, date and number of the instruction for it, positions, last names and initial letters of persons who carried out customs check-out;
11.2. start and finalization dates of customs check-out (if there were break, the period is specified) as well as the place of drawing up the act of customs check-out;
11.3. positions, last names and initial letters of employees of the person being examined who are to sign the act of customs check-out, specifying in obligatory manner the working period on the positions held, last names and initial letters of the Heard of the legal entity (separate unit of the legal entity) and the person acting as the chief accountant (superior one with the right of the head) of the legal entity being examined, the individual entrepreneurs held the specified positions during the checking period as well as other persons involved in customs check-out;
11.4. the name, address and subordinacy of the legal entity being examined, last name, first name, patronymic, residence of the individual entrepreneur being examined, their tax identification number, number of current (settlement) accounts with specification of banks and (or) non-bank credit and financial organizations where these accounts were opened (if applicable);
11.5. book of audit records (auditing) and the information about the record made on customs check-out;
11.6. who and when carried out customs check-outs for the audit period on similar subject, what actions are taken on the law infringements detected;
11.7. what business transactions (documents) were made, their method and period;
11.8. place, time (if it fixed) and the type of the infringement made, legislation acts the requirements of which are infringed, and (or) amenability for the given type of infringement stated by the legislation;
11.9. the volume of the caused harm (if applicable) and other circumstances of infringements detected;
11.10. positions, last names and initial letters of persons whose acts (non-acts) led to law infringements;
11.11. other information required for considering the document on the infringement made.
12. The act on customs check-out is to be objective, clear and accurate in statements made. Presuppositions and information on the activity of the person being examined which are not proved by any documents shall not be contained in the act on customs check-out.
When carrying out customs check-out, the authorized customs officers are to clarify the facts and developments important to make a reasonable resolution.
13. The act (certificate) on customs check-out is to be signed by customs officers who carried out customs check-out.
The Head of the legal entity (separate unit of the legal entity), in the absence thereof the representative of the legal entity (separate unit of the legal entity) or individual entrepreneur, in the absence thereof the representative of the individual entrepreneur, as well as the person acting as a Chief (superior one with the right of the head) accountant of the legal entity being examined (separate unit of the legal entity), individual entrepreneur are to sign the act (certificate) of customs check-out. If required, the act (certificate) of customs check-out is to be signed by other participants of customs check-out.
In case the persons stated in the second part hereof refuse to sign the act (certificate) on customs check-out, a due record is made in it.
When the act (certificate) of customs check-out is signed or the records on the refusal to sign it are made in this act (certificate), the duplicate of the act (certificate) is handed over to the person specified in the second part hereof.
In case of refusal to obtain the act (certificate) of customs check-out, the respective record is made in it and the duplicate of this act (certificate) send to the legal entity or individual entrepreneur being examined.
14. In case of any objections concerning the act of customs check-out, persons who are to sign it make a record before the signature and submit content objections in writing to the customs authority who assigned customs check-out within five working days from the signing date of an act. Upon expiration objections are not receivable.
15. The reasonableness of arguments provided in objections is verified by customs officers who carried out customs check-out, and the conclusion resolution is made on their basis. The persons, who filed the objections to the act of customs check-out with the established procedure, are to familiarize themselves with it.
16. In case the detected infringements may be concealed or, according to the revealed factors, immediate measures on their elimination are to be taken and the persons whose actions (inactions) caused law infringements are brought to responsibility, customs officers, who carried out customs check-out, draw up a separate intermediate act before customs check-out is over.
Under the intermediate act the customs authority may take administrative and (or) other measures of responsibility stated by regulations.
The facts stated in intermediate act shall be included into the act of customs check-out, drawn up when customs check-out is over.
The procedure of drawing up, signing and handing over the intermediate act is similar to the procedure specified for the act of customs check-out.
17. The resolution on the act of customs check-out is made by the head of the customs authority, his proxy within their competence specified hereby, within thirty calendar days from the date of receiving customs check-out data.
Article 298. Customs research
1. Customs research is carried out in order to verify the authenticity of the information about the goods presented for customs clearance.
When carrying out the customs research, customs officers have the right to sample goods required for the customs research. The customs authority draws up the act on sampling goods in duplicate in the form stated by the State Customs Committee of the Republic of Belarus. The duplicate of the said act is to be handed over to the person, authorized in respect of the goods, or his representative, if such are specified.
If required, sampling is carried out in the presence of expert or specialist.
2. The customs research of assays or samples of goods is carried out on the contractual basis by customs laboratories by order of customs authorities or other specialized research or expert institutions.
The customs research of assays or samples of goods is paid out of the national budget.
3. Assays or samples of goods are taken in minimum quantities required for their research.
4. Customs applicants, persons authorized in respect of the goods and their representatives are entitled to be present during the goods sampling by customs officers.
5. Customs applicants and their representatives are to render assistance to customs officers when taking assays or samples of goods, as well as to carry out cargo-handling and other required operations with goods at their own expense.
6. Customs officers are entitled to sample goods in the absence of customs applicants and their representatives in cases as per clause 4 of article 293 hereof. In specified cases, goods are sampled in the presence of at least two attesting witnesses.
7. The procedure of taking assays or samples of goods and their customs research are set by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus.
8. When the research is over, assays or samples of goods are returned to their owner, except for cases when such assays or samples ate subject to liquidation or recycling under the legislation, as well as when expenses for returning assays or samples exceed their value.
CHAPTER 31
ADDITIONAL PROVISIONS CONCERNING CUSTOMS CONTROL
Article 299. Exemption from particular operations of customs control
1. Exemption from particular operations of customs control is set by the present Code, other laws, acts of the President of the Republic of Belarus and the international treaties signed by the Republic of Belarus.
2. The following items are exempted from the customs examination:
2.1. personal baggage of the President of the Republic of Belarus and his accompanying family members;
2.2. personal baggage of members of Council of the republic, members of the House of Representatives of National Assembly of the Republic of Belarus and members of the Government of the Republic of Belarus, in cases said persons cross the customs border in view of performing their deputative or official duties;
2.3. personal baggage of Heads of foreign countries, heads of governments of foreign countries, Ministers of Foreign Affairs and other highly positioned persons visiting the Republic of Belarus with a formal visit;
2.4. foreign military ships (vessels), military aircrafts and military equipment moving in self-propelled mode;
2.5. military type property crossing the customs border for military and operative purposes under the specific statement of the Ministry of Defense of the Republic of Belarus;
2.6. foreign aircrafts of international flights during the period of staying in international airports of the Republic of Belarus within customs control zones;
2.7. baggage which is not examined due to tariff concessions provided to the owner by the present Code, other laws and (or) acts of the President of the Republic of Belarus, as well as preferences, privileges and (or) immunities under the international treaties signed by the Republic of Belarus;
2.8. diplomatic mail and consular pouch of foreign countries;
2.9. written mail containing no prohibited goods in international mailing units.
3. In case there are reasons to consider that the goods, stated in clause 2 of this article, flow over the customs border violating the legislation, the Head of the State Customs Committee of the Republic of Belarus or his proxy have the right to resolve the customs examination in respect of such goods, unless otherwise provided by the present Code, other laws, acts of the President of the Republic of Belarus and the international treaties signed by the Republic of Belarus.
The customs examination of the diplomatic mail and consular pouch of a foreign state is carried out in compliance of the provisions of article 240 hereof, other goods stated in clause 2 of this article are examined in compliance of the provisions hereof, other laws, acts of the President of the Republic of Belarus and (or) the international treaties signed by the Republic of Belarus, which provide tariff concessions, preferences, privileges and (or) immunities.
4. Under the international treaties signed by the Republic of Belarus the exemption from particular operations of customs control is carried out after these agreements come into physical force.
5. The Head of the State Customs Committee of the Republic of Belarus or his proxy have the right to exempt particular persons, particular goods from particular operations of customs control in case it is connected with the security enphysical forcement of the Republic of Belarus.
Article 300. Information about persons
1. The information about persons whose activity is connected with the customs clearance the conveyance across the customs border, or about customs agents (representatives), customs carriers, the owner of Temporary storage warehouses, bonded warehouses, free warehouses and duty free shops is gathered by customs authorities during customs control and customs clearance of goods transferring over the customs border, in cases and the procedure specified in the present Code, other laws and (or) acts of the President of the Republic of Belarus.
2. In order to carry out customs control and collect customs duties, customs authorities have the right to gather information concerning:
2.1. organizations founders;
2.2. state registration as a legal entity or an individual entrepreneur;
2.3. property used for entrepreneurial activities;
2.4. current bank accounts;
2.5. external-economic activities of the person;
2.6. organizations location;
2.7. registration in the taxation body as a taxpayer, duties (fees) and taxpayer individual number, duties (fees);
2.8. the financial solvency of persons included in register books of customs agents, customs carriers, as well as the owners of temporary warehouses and bonded warehouses;
2.9. personal information of individuals (last name, first name, patronymic, date and place of birth, sex, residential address, taxpayer individual number, if any, duties (fees)), as well as about the frequency of transporting goods across the customs border.
3. Persons listed in clause 1 of this article have the right to study the documents gathered by customs authorities and to make this information more precise in order to guarantee its completeness and authenticity. The specified information is provided by customs authorities in the procedure stated by the State Customs Committee of the Republic of Belarus.
Article 301. Usage of technical tools in customs control operations. Usage of vessels and aircrafts in customs control
1. In order to cut the time of customs control operations and increase its efficiency, customs authorities may use technical tools of customs control, the list and procedure of their usage is specified by the State Customs Committee of the Republic of Belarus.
The specified technical tools are to be secure for human life or health.
2. Customs control of goods within the customs territory can be carried out via vessels and aircrafts of customs authorities.
3. The procedure of using vessels and aircrafts by customs authorities for customs control is specified by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus, pursuant to this Customs Code.
Article 302. Cargo-handling and other operations with goods, required for customs control
1. On request of the customs authority, the customs applicant, the owner of Temporary storage warehouses, bonded warehouses, customs agent (representative) or other person, authorized in respect of the goods, are to transport, weight or other actions for determining the quantity of goods, ship, unload, reload, repair the defective packaging, unpack, pack or repack the goods under customs control, as well as breaking premises, tanks and other place where such goods are placed or can be placed.
2. Carrier is to assist in cargo-handling and other operations with goods he transport, including carrier vehicles for transporting such goods.
Article 303. Means of identifying goods, used by customs authorities
1. In respect of the goods under customs control, customs authorities may use customs stamps, customhouse seals, letter and other marking, identification marks, transport (carriage), commercial and other documents, mark and sample goods, describe the goods in detail, make a drawing, scale representations, pictures, illustrations, as well as other means of identification.
2. Means of identification can be liquidated or changed (substituted) only by customs authorities or by their authorization, except for cases when there is a justifiable threat of destroying, loss or considerable deterioration of goods. The customs body is immediately informed about changes, disposal, liquidation or damages of means of identification, and evidences of the stated threat are provided. The customs authority draws up the act on changing, disposing, liquidating or replacing means of identification in the form set by the State Customs Committee of the Republic of Belarus.
3. The provision of clause 2 of this article cover the cases when stamps, seals or other means of identification, set by customs authorities of foreign countries, are used as means of identification for customs purposes.
Article 304. Involvement of an expert for assistance during customs control
1. Customs authorities have the right to involve an expert on a contractual basis for assistance during customs control.
2. The expert examination is appointed in cases special knowledge in science, art, machinery and other fields are required for clarifying the arising questions.
The questions to the expert and his resolution should not go beyond the special knowledge of the expert.
3. The customs authority, who carries out customs control, submits a request in writing to the competent body for assigning the expert. The request contains expert examination reasons, questions to the expert and materials, made available for the expert.
4. The expert has the right to look at the materials concerning the subject of the expert examination, present a petition on providing him with additional materials.
5. The expert may refuse to make a resolution, in case the presented materials are insufficient or he does not possess the required knowledge for carrying out the expert examination.
6. The information received by the expert during the expert examination or while preparing to it, which is a commercial, banking, tax, other secret protected by law, or other proprietary information should not be divulged, used for other purposes or provided by him to third parties, except for cases specified by laws and (or) acts of the President of the Republic of Belarus.
7. When appointing and carrying out the expert examination, the person in respect of whom or his goods customs control operations are carried out, has the right:
7.1. to file an objection to the expert;
7.2. to ask for assigning the expert from the list of persons he stated;
7.3. to present additional items in order to obtain the experts resolution on them;
7.4. to be present during the expert examination upon authorization of the customs officer and offer explanations to the expert;
7.5. to study the experts resolution.
8. The expert makes a resolution in his own name in writing. The experts resolution contains the information on the researches made; the conclusions made as a result and reasoned answers for questions raised. If during the expert examination the expert finds out the facts of importance for the proceeding, which are not under the question, he has the right to include the conclusions concerning these facts in his resolution.
9. The experts resolution or his statement on inability to make a resolution provided to the person, in respect of whom or whose goods, customs control operations are carried out. The specified person has the right to offer his explanations and raise objections, as well as to raise additional questions to the expert and appoint an additional or repeated expert examination.
10. The additional expert examination is appointed in case of insufficient clarity or completeness of the resolution and is consigned to the same or another expert.
The repeated expert examination is carried out in case of inconsistence of the experts resolution or doubts in its accuracy and it is consigned to another expert.
The additional and repeated expert examinations are carried out observing the requirements, specified in this article.
11. The expert examination is paid by customs authorities at the cost of the person, in respect of whom or whose goods customs control operations are carried out, in case during customs control operations the Customs laws have been infringed. In other cases such payment is made out of the national budget.
Article 305. Involvement of a specialist for assistance during customs control
1. When carrying out customs control, customs authorities have the right to involve on a contractual basis a specialist, who possesses special knowledge and skills, for assistance in particular activities.
2. The customs authority, which carries out customs control, submits a request in writing to the competent body for assigning the specialist.
3. The specialist has the right to look at the materials concerning particular activities.
4. The specialist may refuse to participate in particular activities, in case the presented materials are insufficient or he does not possess the required knowledge for performing his duties.
5. The specialist is obliged:
5.1. to perform activities which require special knowledge, provide explanations concerning activities he performs;
5.2. to certify the performance of activities, their content and results with his signature.
6. The information received by the specialist when being involved in activities concerning the customs control, which is a commercial, banking, tax, other secret protected by law, or other proprietary information should not be divulged, used for other purposes or provided by him to third parties, except for cases specified by laws and (or) acts of the President of the Republic of Belarus.
7. The specialists services are paid by customs authorities at the cost of the person, in respect of whom or whose goods customs control operations are effected, in case the Customs laws have been infringed during customs control operations. In other cases such payment is made out of the national budget.
Article 306. Using the results of customs control in proceedings concerning administrative violations, civil and criminal investigation
The results of customs control operations, registered according to the provisions hereof, can be accepted as evidences in criminal, civil cases and cases on administrative violations and are subject to courts assessment when considering the specified cases and complaints concerning resolutions of customs authorities, actions (inactions) of customs authorities their officers or the customs officer when considering cases on administrative violations in the competence of customs authorities, along with other evidences under the criminal-processual, civil-processual and economic-processual legislation or processual-executive legislation concerning administrative violations.
CHAPTER 32
DETENTION OF GOODS AND DOCUMENTS DURING CUSTOMS CONTROL
Article 307. Goods and documents subject to detention
1. During customs control, customs officers have the right to detain goods and documents for them, which are not direct objects of administrative customs violations, in cases stipulated by the present Code.
2. A report is drawn up for goods and documents on their detention. The form, content and procedure of using the specified report are set by the State Customs Committee of the Republic of Belarus.
3. The detained goods and documents for them are confiscated and stored by customs authorities within the periods, stipulated by the present Code.
The detained goods are stored on territories which are in economic control or operational administration of customs authorities, at Temporary storage warehouses, bonded warehouses, other places specified by the customs authority.
4. When the goods are detained by customs authorities, expenses for storing the detained goods are reimbursed by persons listed in clause 1 of article 150 hereof, or by persons, who have infringed the customs laws, and if such are not determined, out of the national budget according to clauses 46 of article 48, clause 3 of article 57, clause 5 of article 119, clause 4 of article 125, clause 3 of article 158, clauses 3 and 4 of article 206, clause 5 of article 222 and clause 5 of article 228 hereof.
According to clause 3 of article 277, when the goods are detained, expenses for storing the detained goods are reimbursed by persons listed in clause 1 of article 150 hereof, or by persons, who have infringed the customs laws, in case customs laws have been infringed during customs control operations. In other cases such expenses are reimbursed out of the national budget.
The procedure of repaying the expenses for storing the detained goods is specified by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus.
Article 308. Storage period of the retained goods and documents for them
1. The detained goods and documents for them, except for goods stated in clause 4 of article 48 and clause 3 of article 277 hereof, are stored by customs authorities within one month, as for perishable products within a day.
2. The goods stated in clause 4 of article 48 hereof, and documents for them are stored by customs authorities within three days.
3. The goods stated in clause 3 of article 277 hereof, and documents for them are stored by customs authorities within periods specified for customs control operations.
4. The storage period of the detained goods starts from the day after the day of their detention.
Article 309. Return of the retained goods and documents for them
1. The goods which are not allowed to be transferred over the customs border, and documents for them, and retained when being imported to the customs territory (clause 4 of article 48 hereof), are returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, or representatives of said persons only for reexportation outside the customs territory.
2. Goods and documents for them, which are not allowed to be transferred over the customs border or restricted, and retained when being exported from the customs territory (clauses 4 and 5 of article 48 hereof), are returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, or representatives of said persons to be used on the customs territory, in case the legislation allows to possess these goods.
3. Goods restricted when being conveyed across the customs border, and documents for them, and retained when being imported to the customs territory (clause 5 of article 48 hereof), are returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, or representatives of said persons for reexportation outside the customs territory or to be used on the customs territory under the condition of presenting the documentation to the customs body concerning the adherence to specified restrictions.
4. Goods and documents for them, retained owing to expiration of temporary storage of goods or validity of the customs regime of a bonded warehouse (clause 4 of article 125 and clause 3 of article 206 hereof), as well as goods retained owing to the omission to perform the actions stipulated by the present Code (clause 3 of article 57, clause 5 of article 119, clause 3 of article 158, clause 4 of article 206, clause 5 of article 222 and clause 5 of article 228 hereof), are returned to persons who placed such goods under the customs regime or customs procedure, or to their representatives after they are placed under the customs regime or customs procedure pursuant to this Customs Code.
If required, the documents for goods, retained owing to expiration of temporary storage of goods or validity of the customs regime of a bonded warehouse or owing to the omission to perform the actions stipulated by the present Code, are returned by customs authorities to said persons before the goods are placed under the customs regime or customs procedure, at the request of the person, authorized to carry out customs operations concerning the customs clearance of goods.
5. Goods, retained by customs authorities owing to carrying out customs control operations in respect of such goods (clause 3 of article 277 hereof), unless otherwise provided by the present Code, are returned to persons listed in clause 1 of article 150 hereof, or persons who possessed such goods at a moment of detention, or their representatives for the customs clearance of goods after customs control operations, and in case the customs clearance was conducted in respect of such goods at a moment of detention, the goods are returned to specified persons after the customs clearance of these goods is over.
Goods, in respect of which law infringements were detected during customs control operations, exempted or those in detention under the processual-executive laws concerning administrative violations in case of proceedings on administrative violation, are returned to specified persons, and the customs clearance in respect of such goods is terminated after the resolution on administrative violation becomes effective, in case the administrative sanction in the form of goods confiscation is not inflicted.
Article 310. Activities in respect of the retained goods with expired storage period
1. The goods retained by customs authorities, except for goods retained according to clause 3 of article 277 hereof, and not collected by persons listed in article 309 hereof within the period, stated in clauses 1 and 2 of article 308 hereof, are subject to sale, and sums received are subject to be paid to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, or representatives of said persons, as for cases as per clause 4 of this article, such goods are to be liquidated or recycled.
2. The goods stated in clause 1 of this article are sold or used in the procedure, specified by regulations concerning the property exempted, detained or turned into public revenue, with regard to specific characteristics set by the present Code.
3. For purposes of recording, assessing, selling or other use, the goods stated in clause 1 of this article, are transferred by customs authorities to respective committees dealing with the property exempted, detained or turned into public revenue in the procedure, specified by regulations concerning the property exempted, detained or turned into public revenue.
The goods being sold are returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, or representatives of said persons for being used as per article 309 hereof, provided that customs duties in respect of imported goods are paid, and the expenses for transporting, storing the goods and other expenses, related to their sale are reimbursed.
4. The goods, whose circulation is forbidden in the Republic of Belarus or expenses for storing and selling them exceed their value, as well as in other cases specified by the legislation are to be liquidated or recycled, unless otherwise provided by the legislation.
The goods are liquidated or recycled, and the expenses for storing and transporting such goods are reimbursed at the cost of persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, and if there are no said persons out of the national budget, except as otherwise provided by the legislation in respect of particular types of goods.
5. Precious metals, precious stones and of the goods manufactured thereof, cultural values, goods liable for marking, and other goods restricted circulation on the territory of the Republic of Belarus, are sold or used otherwise according to the legislation.
Article 311. Disposal of funds raised as a result of sales of the detained goods with expired storage period
1. The funds raised as a result of sales of the goods, stated in clause 1 of article 310 hereof, are credited to the accounts of customs authorities, and customs authorities notify the persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention (if such are determined by customs authorities) in accordance with established procedure. Import customs fees, taxes at the rate of sums of import customs duties, taxes due when transferring such goods under the customs regime of free circulation, computed for the day of detaining the goods stated in clause 1 of article 310 hereof, as well as expenses for transporting, storing the goods and other expenses for their sale, are deduct from these sums.
2. If the funds raised as a result of sales of the goods are insufficient for import customs duties, taxes to be deducted and all the expanses of persons, who have the right to lay claim for repaying their expenses from the stated sums under the civil legislation, to be covered, they are distributed in the following priority:
2.1. first of all, import customs duties, taxes are transferred to the national budget;
2.2. secondarily, the expenses for transporting, storing and selling goods are reimbursed.
3. The expenses are reimbursed in the order of calendar priority of receiving documents which approve the right for the expenses to be reimbursed under the civil, transport and other legislations, as well as for calculating such expenses.
4. Sums, received from selling the goods and computed with regard to deductions as per clause 1 of this article, are returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, if said persons apply in customs authorities within three months starting from the day after the money from their sale are credited to the accounts of customs authorities. The procedure of returning these sums is set by the Ministry of Finance of the Republic of Belarus in coordination with the State Customs Committee of the Republic of Belarus.
At the end of the period, stated in the first part hereof, the funds raised as a result of sales of the goods and not returned to persons listed in clause 1 of article 150 hereof, or persons who owned the goods at a moment of detention, are credited to the revenue of the national budget.
SECTION IX
CUSTOMS AUTHORITIES AND SUPPORT OF THEIR ACTIVITIES. POINTS OF CUSTOMS CLEARANCE, TEMPORARY STORAGE WAREHOUSES AND BONDED WAREHOUSES
CHAPTER 33
CUSTOMS AUTHORITIES AND SUPPORT OF THEIR ACTIVITIES
1. Customs authorities
Article 312. System of customs authorities
1. Customs authorities include the State Customs Committee of the Republic of Belarus and customs offices.
2. Customs authorities are law enphysical forcement bodies and make a unified system.
3. ustoms offices, as well as organizations whose activities support performing the functions, vested in customs authorities and established by the State Customs Committee of the Republic of Belarus, are immediately subordinated to it.
The Provision on the State Customs Committee of the Republic of Belarus is approved by the President of the Republic of Belarus.
4. Customs offices are created and liquidated by the State Customs Committee of the Republic of Belarus in coordination with the President of the Republic of Belarus.
The Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus, has the right to determine the competence of customs offices concerning their particular functions vested in customs authorities, particular customs operations, as well as the zone of their operational activity.
Customs offices are state bodies which have the rights of a legal entity and act under the provisions, approved by the State Customs Committee of the Republic of Belarus.
Article 313. Principal functions of customs authorities
Customs authorities perform the following principal functions:
they carry out the customs clearance and customs control and create conditions which facilitate the acceleration of circulation over the customs border;
they collect customs duties, monitor the accuracy of their calculation and their payment in time, take measures on physical forced collection of customs duties;
they secure the observance of transferring order of goods across the customs border;
they control the observance of bans and restrictions on importation of goods to the Republic of Belarus and their exportation from the Republic of Belarus, specified by the legislation and (or) the international treaties signed by the Republic of Belarus by reasons of economic and uneconomic nature;
they provide the protection of intellectual property rights within their competence;
they make war on smuggling and other crimes and administrative violations, whose proceedings are in the competence of customs authorities, preclude illegal circulation of drugs, firearms, cultural values, radioactive substances, animal and plant species under the danger of extinction, their parts and derivatives, proprietary articles, other goods across the customs border, as well as render assistance in fighting the international terrorism and precluding the illegal interference in the activity of the international civil aviation in airports of the Republic of Belarus;
they carry out tax, foreign exchange, export and other types of control within their competence, the right for carrying out these controls or participating in them is provided by customs authorities under the legislation;
they keep customs statistics of the external trade of the Republic of Belarus and special customs statistics;
they ensure performing international obligations of the Republic of Belarus in the field of customs matter, effect cooperation with taxation and other competent authorities of foreign countries, international organizations engaged in customs matter;
they inform and consult on matters of customs regulation and other matters within the competence of customs authorities, provide state bodies, organizations and citizens with information concerning customs issues in accordance with established procedure;
they provide training, retraining and advanced training of customs officers;
they carry out researches in the field of customs matters.
Article 314. Flag and heraldic symbol - emblem of customs authorities
1. Customs authorities have a flag and heraldic symbol-emblem of customs authorities.
2. The description and picture of the flag and heraldic symbol-emblem of customs authorities shall be approved by the President of the Republic of Belarus.
2. Rights, duties and the liability of customs authorities
Article 315. Rights of customs authorities
In order to perform functions vested in customs authorities, they have the right:
to take measures stipulated by the present Code in order to ensure the observance of customs regulations;
to request documents, information, the provision of which is specified pursuant to this Customs Code;
to check the identification documents of citizens and officers who take part in customs operations;
to request the accreditation of individuals and legal entities for carrying out particular actions or particular activities in the field of customs matters;
to carry out operational-investigative activities under the legislation in order to prevent, expose, preclude and detect crimes, hold urgent investigative actions and investigate with regard to cases which are legally assigned to customs authorities, identify and determine the presons who prepare, commit or have commited them, as well as to ensure inherent security;
to carry out urgent investigative actions and investigate within their competence and in the procedure, specified the criminal and procedural legislation;
to carry out proceedings on administrative violations and bring the persons to responsibility for administrative violations under the legislation and ministerial and procedural legislation on administrative violations;
to use communications facilities or transport facilities, belonging to organizations (except for communications facilities and transport facilities of diplomatic missions, consular institutions, other official missions of foreign countries, as well as international organizations), in order to prevent crimes, hold urgent investigative actions and investigate with regard to their cases are legally assigned to customs authorities, pursuit and detain persons who committed such crimes or suspected in their commitment in exigent situations. The property damage, incurred in such cases by owners of communications facilities or transport facilities, customs authorities is reimbursed on request of the owners of communications facilities or transport facilities in the procedure, stated by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus;
to detain in the procedure, specified by regulations, persons suspected in crimes, committed or committing crimes or administrative violations, the proceedings on which are within the competence of customs authorities according to laws and (or) acts of the President of the Republic of Belarus;
to perform documentary filing, video-taping and audio recording, motion- or still-picture photography of the facts and events associated with the conveyance across the customs border and transportation, storage of goods under customs control, and cargo-handling-handling operations with them;
to obtain information required for performing their duties pursuant to this Customs Code from state bodies, other organizations and individuals;
to warn state bodies and other organizations, as well as citizens, in writing with the demand to eliminate law infringements and monitor the observance of such requirements by directors;
to bring cases before a court and claim for a physical forced collection of customs duties, interests and penalties at the cost of payers property, as well as in other cases pursuant to this Customs Code and other legal acts;
to perform other actions stipulated by the present Code, other laws and (or) acts of the President of the Republic of Belarus.
Article 316. Rights of customs authorities when carrying out customs control with the help of vessels and aircrafts of customs authorities
1. When carrying out customs control with the help of vessels and aircrafts of customs authorities, these bodies have the right:
1.1. to detain the transport facilities and carry out its customs examination, in case the goods, subject to customs control, seem to be illegally transported by transport facilities (Article 293 hereof);
1.2. to detain persons in transport facilities, suspected in crimes; hold urgent investigative actions and investigation with regard to their cases are assigned by the legislation to customs authorities, except as otherwise provided by the international treaties signed by the Republic of Belarus;
1.3. to escort transport facilities, as well as in the presence of customs officers on them, in cases specified by this Customs Code, other laws and (or) acts of the President of the Republic of Belarus.
2. The teams of vessels and aircrafts of customs authorities have the right:
2.1. to use free of charge water and air space of the Republic of Belarus and harbor waters, as well as airports, airdromes (landing areas) on the territory of the Republic of Belarus regardless of their affiliation and designation;
2.2. to take free of charge advantage of right-of-entry to the port and port exit in the procedure, accorded with concerned national bodies of state administration;
2.3. to obtain free of charge navigating, hydrometeorological, hydrographic and other informaiton;
2.4. to support flights and ship navigation free of charge.
Article 317. Rights of customs authorities with regard to motor vehicles, transporting goods under customs control
1. Customs authorities have the right to detain motor vehicles, including those which are not involved in international transportation of goods, in case the goods under customs control are being transported on the stated motor vehicles, for the purpose of customs control of goods and documents for them.
2. In case of detaining motor vehicles outside customs control zones, the period of customs control of goods and documents for them should not exceed two hours. The act on customs control of goods and documents for them is drawn up in the form stated by the State Customs Committee of the Republic of Belarus, and one of duplicates is to be handed over to the Carrier.
3. If it is impossible to carry out or complete customs control in time set in clause 2 of this article, and there are reasonable grounds to deem that when carrying out or completing related customs control operations, violations of customs regulations can be detected and prevented, motor vehicle can be placed forcibly to the territory of temporary storage warehouse or in other place which is a permanent zone of customs control (article 282 hereof). In this case motor vehicle can stay on the territory of temporary storage warehouse or in other place, which is customs control zone, within the period required for its unloading, except for the case when the motor vehicle is to be exempted or placed under arrest according to the legislation.
Article 318. Cooperation of customs authorities with other state bodies
1. Customs authorities perform their duties independently and in cooperation with other state bodies in the procedure stated in regulatory and interdepartmental legal acts, or agreements concluded between customs authorities and other state bodies of the Republic of Belarus.
2. In case state bodies detect facts of the administrative violation, the proceedings on which are assigned by the legislation to customs authorities, state bodies are to provide customs authorities with the related information.
3. In case customs authorities detect facts of the administrative violation, the proceedings on which are assigned by the legislation to other state bodies, customs authorities are to provide the respective state bodies with the related information.
4. The State Customs Committee of the Republic of Belarus is a state body, responsible for make war on smuggling and administrative customs law infringements. Other state bodies are to render assistance within their competence to the State Customs Committee of the Republic of Belarus in performing the specified duty.
Article 319. Reversing or reconsidering resolutions of customs authority or its official by the superior customs authority or official
The State Customs Committee of the Republic of Belarus or superior customs officer has the right within his power to reverse or reconsider the resolution of the customs authority or its official which does not correspond with the legislation, as well as to take any measures, specified by the legislation, in respect of wrong actions (inactions) of the customs authority or its official, except as otherwise provided by the present Code, other laws and (or) acts of the President of the Republic of Belarus.
Article 320. Duties of customs authorities and their officers
1. Customs officers bear disciplinary, administrative, criminal and other responsibility for the illegal resolution, wrong actions (inaction) under the legislation.
2. Customs authorities reimburse the damage to persons and their property as a result of illegal resolutions, wrong actions (inactions) of officers of such customs authorities when performing their official or working duties under the civil and other legislation.
3. The damage caused by lawful actions of customs authorities and their officers is not reimbursed, except as otherwise provided by the present Code and other legal acts.
3. Investigation, operational-investigative activities, and administrative procedure carried out by customs authorities
Article 321. Customs authorities as inquiry bodies
1. Customs authorities are inquiry bodies on criminal matters concerning smuggling, illegal export of units subject to export control, non-return historical and cultural values to the territory of the Republic of Belarus, delinquency in payment of customs duties. The conduct of investigation on other criminal matters can be assigned to customs authorities under the laws.
2. The conduct of investigation on criminal matters stated in clause 1 of this article is carried out by customs authorities pursuant to the Code of criminal procedure of the Republic of Belarus.
Article 322. Operational-investigative activities carried out by customs authorities
Customs authorities carry out operational-investigative activities within their competence under the legislation concerning operational-investigative activities.
Article 323. Peculiarities of the controlled supply of goods being conveyed across the customs border
1. The controlled supply of goods, being conveyed across the customs border, is operational-investigative activities, which allows import to the customs territory, export this territory or transportation of imported goods with the knowledge and under the control of customs and other bodies which carry out operational-investigative activities.
When transporting goods across the customs border, the controlled supply is carried out to prevent, detect, preclude and solve crimes, connected with illegal circulation of goods.
Other bodies, which perform operational-investigative activities, carry out the controlled supply of goods in coordination with customs authorities. The procedure of such agreement is specified by the agreement between the State Customs Committee of the Republic of Belarus and other body, which carry out operational-investigative activities.
2. In case of making a decision concerning the controlled supply of goods, exported from the customs territory, under the international treaties signed by the Republic of Belarus or in coordination with authorized bodies of foreign countries, the Head of the body, which carries out the controlled supply of goods, notifies the procurator immediately according to the legislation about the decision made.
3. The reasons and conditions of the controlled supply of goods being conveyed across the customs border, other than specified in this article, are stated by the legislation which controls legal relations emerging when carrying out operational-investigative activities.
4. When carrying out the controlled supply goods being conveyed across the customs border which are forbidden to be sold freely or their circulation is allowed only with a special authorization according to the legislation, these goods can be exempted in full or partially or substituted in the procedure stated in legislation.
Goods, which are of heightened danger for human health, environment or which serve as a basis for producing firearms of mass destruction, are to be substituted in the procedure stated in legislation.
Article 324. Administrative procedure conducted by customs authorities
Customs authorities conduct the administrative procedure according to Processual Code of the Republic of Belarus concerning administrative violations.
4. Customs officers and their legal status
Article 325. Legal status of customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus
1. Customs officers are employees who hold the full-time position in customs bodies, have special rank and ensure on behalf of the state the performance of power authorization by customs authorities.
The right for entry on duty to customs authorities is accorded to citizens of the Republic of Belarus over 18 year old, who speak state languages of the Republic of Belarus and meet other requirements stated by laws and (or) acts of the President of the Republic of Belarus.
2. Customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus, who have special ranks, are state employees, and they are subject to the legislation concerning government services to the extent their legal status is not stipulated by the present Code.
3. Customs officers, directors and other categories of employees of institutions under the State Customs Committee of the Republic of Belarus are awarded special ranks.
Special ranks, the procedure of their award, as well as categories of employees of institutions under the State Customs Committee of the Republic of Belarus, who are awarded special ranks, are specified by the President of the Republic of Belarus.
4. The uniform is determined for customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus, who are awarded special ranks. The uniform is approved by the President of the Republic of Belarus, as for the rules of wearing it by the State Customs Committee of the Republic of Belarus. The uniform is distributed free of charge.
Customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus, who are awarded special ranks, can be paid a compensation allowance instead of uniform in cases and procedure specified by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus.
5. Customs officers and employees of institutions under the State Customs Committee of the Republic of Belarus, who are awarded special ranks, bear disciplinary responsibility pursuant to Disciplinary charter for customs officers, approved by the President of the Republic of Belarus.
6. The procedure, terms and conditions of servicing in customs bodies as well as the issues of remuneration of labor of customs officers are set by the President of the Republic of Belarus.
Article 326. Guarantees of customs officers to perform their official duties properly
1. When performing official duties, customs officers represent the authority and are under the protection of the state.
2. When performing his official duties, the customs officer acts according to the legislation and be subordinated to immediate and direct superiors.
Illegal influence or intervention in any form into the activity of customs authorities and their officers in order to affect the resolution passed by the customs authority or his official or the activity carried out by this official are to be prevented and entailed the responsibility specified by the legislation.
Nobody is entitled to physical force the customs officer for performing duties which are not vested in customs authorities by the legislation.
When received the order or direction which contradict the legislation evidently, the customs officer is to act according to provisions of the said legislation.
3. Political parties and other public associations which pursue political aims cannot be created and operate in customs bodies. In official activities, customs officers act according to the requirements of the legislation and should not relate to the decisions of political parties and other public associations.
4. The act of outrage in respect of the customs officer, threat, resistance, physical force or infringement on his life, health and property entail the responsibility pursuant to legal acts.
5. The protection of life, health, honour, dignity and property belonging to the family members of the customs officer from criminal infringements, owing to the performance by this official of his official duties, are guaranteed according to legal acts.
Article 327. Responsibility to fulfill law instructions or orders of the customs officer
1. Law instructions or orders of the customs officer, when performing his official duties, are to be fulfilled by state bodies, other organizations, their officers and other employees, as well as individuals.
2. Disobedience to law instruction or order of the customs officer, as well as other actions which prevent the performance of duties vested in the said official, entail the responsibility specified by legal acts.
5. Use of physical force, special devices and firearms by customs officers
Article 328. Terms of using physical force, special devices and firearms by customs officers
1. Customs officers have the right to use physical force, special devices, assault and duty weapon (hereinafter referred as weapon) in the procedure stipulated by the present Code and other legal acts.
Customs officers are to have specialized training as well as periodic testing of qualification in conditions connected with using physical force, special devices and firearms.
2. The usage of force, special devices and (or) firearms is to be preceded with clearly defined and evident for the person, in respect of whom physical force, special devices and firearms, a warning concerning the intention to use them, except for cases when the delay of using physical force, special devices and firearms creates immediate danger for people lives or may entail other grievous effects.
3. When using physical force, special devices and (or) firearms depending on the character and danger level of the infringements, as well as the level of resistance, customs officers are to act so that the damage incurred when eliminating the danger, is to be minimal.
4. In case of using physical force, special devices and (or) firearms infringing the established procedure, customs officers bear responsibility under the legislation.
Article 329. Use of physical force by customs officers
1. Customs officers have the right to use physical force, including martial art equipment, only in situations when non-violent methods cannot ensure the fulfillment of duties vested in customs authorities.
2. Physical force is used for:
2.1. precluding infringements;
2.2. apprehending offenders;
2.3. overcoming counteractions to customs officers lawful demands;
2.4. preventing access to premises, territory, goods or transport facilities under customs control.
3. Customs officers are to take measures for delivering health care to persons with physical injuries and notify immediately the head of the customs authority who within one day from the moment of using physical force informs law-enforcement bodies about each case of using physical force endangering human health.
Article 330. Special devices being used by customs officers
1. Customs officers have the right to use handcuffs, rubber batons, tear gas, implements for unlocking rooms, devices intended for causing a forcible halt of a transport facilities, and other special devices in situations:
1.1. for repelling assaults at customs officers or other persons;
1.2. for repelling assaults at buildings, constructions or transport facilities belonging to customs authorities or used by them, goods under customs control, including transport facilities, as well as liberating the said objects in case of their seizure;
1.3. for apprehending offenders, delivering them to service rooms of the customs authority or the body of internal affairs, in case said persons show disobedience or resistance or are likely to cause injuries to the people or themselves;
1.4. for deterring physical resistance offered to a customs officer;
1.5. for blocking the transport facilities whose driver has not fulfilled a customs officers lawful demand to stop.
2. Customs officers are to take measures for delivering health care to persons with physical injuries and notify immediately the head of the customs authority who within one day from the moment of using special devices informs law-enforcement bodies about each case of using special devices endangering human health.
3. Special devices may not be used against the women with evident signs of pregnancy, the persons with evident signs of disability and juvenile offenders, except for the cases when said persons offer armed resistance, perpetrate a team attack or another form of assault threatening human life or health, endangering safety of goods and transport facilities under customs control.
4. The register of special devices in the inventory of the customs authorities is approved by the President of the Republic of Belarus.
Article 331. Carrying, possessing and using firearms by customs officers
1. When fulfilling their official duties, particular categories of customs officers are vested in carrying and possessing firearms.
The register of firearms and ammunition thereto in the inventory of the customs authorities, as well as categories of customs officers vested in carrying and possessing firearms are set by the President of the Republic of Belarus.
2. Customs officers have the right to resort to firearms for repelling assaults assault in concert or armed attack at buildings, constructions or transport facilities belonging to customs authorities or used by them, for repelling assaults at customs officers, as well as in other situations and purposes specified by the legislation on firearms.
3. A customs officer has the right to bring firearms to readiness, in case he supposes that the reasons to use it, as per clause 2 of this article, may appear in the given situation.
6. Provision for customs authorities activities
Article 332. Customs logistics
1. Customs logistics is effected through the allocation of funds from the national budget and other sources designated by the legislation.
2. In case the structural divisions of customs offices, which are intended for effecting customs operations, are set up at temporary-storage warehouses, bonded warehouses, and other facilities pursuant to this Customs Code, the logistics such as communications facilities, office equipment shall be provided by the owners of said facilities on a contractual basis.
Article 333. Compulsory state insurance of life, health and property of customs officers and their family members
Compulsory state insurance of customs officers and their family members is effected pursuant to laws and (or) acts of the President of the Republic of Belarus.
Article 334. Protection of information related to the customs authorities
1. The documents and materials containing information with regard to customs personnel, the customs organisation, the customs tactics, methods and means applied for carrying out investigations shall be preserved in the customs archives pursuant to the legislation.
2. The customs authorities shall ensure protection of state, banking and tax secrets and other confidential information pursuant to the legislation.
Article 335. Organizations established by the State Customs Committee of the Republic of Belarus
1. With a view to ensuring the operation of customs offices, the State Customs Committee of the Republic of Belarus establishes customs laboratories, science-research institutions, academic institutions providing higher education, vocations and auxiliary training, publishing houses, information processing centres, as well as other state-owned unitary enterprises providing assistance to the customs authorities in fulfilling the missions assigned to them.
2. The functions vested in the aforesaid customs entities and state-owned unitary enterprises shall be effected based on the requirements set forth by antimonopoly regulations.
Article 336. Property of customs offices and customs organizations
The property of the customs offices, departments, and the state unitary enterprises shall remain in national ownership. The said property can be disposed according to the legislation.
CHAPTER 34
INFORMATION SYSTEMS AND INFORMATION TECHNOLOGIES
IN CUSTOMS SYSTEM
Article 337. Use of information systems, information technologies and their support facilities used by the customs authorities
1. In order to develop customs operations, the State Customs Committee of the Republic of Belarus shall undertake development, construction and application of the information systems, information technologies and their support facilities, including those based on the electronic means of information exchange, as well as the facilities ensuring their operation in accordance with technical regulations of the Republic of Belarus, pursuant to this Customs Code, other laws and (or) acts of the President of the Republic of Belarus.
2. Information systems, information technologies and their support facilities used by other persons for submitting to customs authorities the documents and information stipulated by this Customs Code, based on the electronic means of information exchange, are to meet the requirements stated by the State Customs Committee of the Republic of Belarus.
Said information systems, information technologies and their support facilities can be used only after their compliance with stipulated requirements is proved. The examination is carried out by the State Customs Committee of the Republic of Belarus or authorized customs authority.
Article 338. Customs information resources
1. Customs Information Resources Customs information resources comprise the documents and data, submitted by persons in course of customs operations stipulated by this Customs Code, as well as other documents and information available at the disposal of customs authorities in accordance with this Customs Code, other laws and (or) acts of the President of the Republic of Belarus.
2. The information resources of the customs authorities constitute national property. The State Customs Committee of the Republic of Belarus exercises its owners powers pursuant to the legislation.
3. The order of formation of the customs information resources and the requirements applied to their filing system, including including those based on the electronic means of information exchange, are determined by the State Customs Committee of the Republic of Belarus pursuant to the legislation.
4. The order of access by persons to the information resources under the jurisdiction of customs authorities is determined by the State Customs Committee of the Republic of Belarus based on this Customs Code, other laws and (or) acts of the President of the Republic of Belarus.
CHAPTER 35
CUSTOMS CLEARANCE POINTS, TEMPORARY STORAGE WAREHOUSES, BONDED WAREHOUSES
1. Customs clearance points
Article 339. General provisions pertaining to customs clearance points
1. Customs clearance points include specially equipped service rooms of customs authority and customs control zones, designed for allocating goods in order to carry out their customs control and customs clearance.
2. Customs clearance points are maintained, economically supplied and provided with equipment by customs authorities, in case other rooms, constructions and other property of said points is the state property and vested in customs authority with the right of operational management or if customs clearance points are opened on the initiative of customs authorities.
3. Customs clearance points are divided into national and departmental ones.
Article 340. National customs clearance points
1. National customs clearance points are opened and abolished in order to determine areas of conveying goods across the customs border.
2. Locations of national customs clearance points, their speciality, as well as persons responsible for maintaining said points, set by the President of the Republic of Belarus or by the Government of the Republic of Belarus on his instruction.
3. National customs clearance points may locate:
3.1. at checkpoints across the State border of the Republic of Belarus, opened under the legislation pertaining to the State border of the Republic of Belarus;
3.2. at transfer stations of the Republic of Belarus, which do have a status of checkpoints across the State border of the Republic of Belarus.
4. Under the international treaties signed by the Republic of Belarus, national customs clearance points can allocated on the customs territory of contiguous states.
5. Expenses related to designing, constructing, developing, providing equipment, reconstructing and maintaining national customs clearance points, are reimbursed out of the national budget and other resources attracted for these purposes according to the legislation.
Article 341. Departmental customs clearance points
1. Departmental customs clearance points are opened and abolished by the decision of the State Customs Committee of the Republic of Belarus in accordance with established procedure and may locate:
1.1. on territories of temporary storage warehouses and bonded warehouses;
1.2. in other buildings, premises and on territories publicly owned and vested in customs authorities with the right of operational management, owned and economically controlled or operationally managed by other legal entities residents of the Republic of Belarus.
2. The State Customs Committee of the Republic of Belarus has the right to determine speciality of departmental customs clearance points and categories of goods being cleared in said points.
3. Persons responsible for maintaining departmental customs clearance points are:
3.1. when allocating a customs clearance point on the territory of temporary storage warehouse or bonded warehouse owner of the said warehouse;
3.2. when allocating a customs clearance point on other areas person owns, controls economically or manages operationally buildings, premises and territories included in the said points.
4. Expenses for developing, providing equipment and maintaining departmental customs clearance points, opened on the initiative of owners of temporary storage warehouses, bonded warehouses or other legal entities, except for customs authorities, are reimbursed at the expense of said persons.
Expenses for developing, providing equipment and maintaining departmental customs clearance points, opened on the initiative of customs authorities, are reimbursed out of the national budget.
Premises and other objects of departmental customs clearance points, opened on the initiative of owners of temporary storage warehouses, bonded warehouses or other legal entities, except for customs authorities, cannot be disposed, impawned and used for other purposes not related to customs control and customs clearance of goods, until the said customs clearance are abolished in the order specified by regulations.
2. Temporary storage warehouses, bonded warehouses and persons using them
Article 342. General provisions pertaining to temporary storage warehouses and bonded warehouses
1. Temporary storage warehouses and bonded warehouses are specially dedicated and developed constructions, which meet the requirements stated and acknowledged by the State Customs Committee of the Republic of Belarus temporary storage warehouses or bonded warehouses respectively.
The construction is a building (its part), group of buildings, and premises in buildings, protected facilities or provided with verification mode of individuals access.
2. Temporary storage warehouses and bonded warehouses can be established by legal entities residents of the Republic of Belarus, who obtained a special authorization (license) from the State Customs Committee of the Republic of Belarus for operating in the field of customs matters as an owner of the temporary storage warehouse or bonded warehouse.
3. The State Customs Committee of the Republic of Belarus maintains a register of temporary storage warehouses and bonded warehouses and provides information concerning temporary storage warehouses and bonded warehouses included in said registers as per article 9 hereof.
4. Temporary storage warehouses are designed for temporary placement of goods under customs control, as for bonded warehouses for storing goods place under customs regime of a bonded warehouse. Temporary storage warehouses and bonded warehouses can also be used for storing goods detained or exempted by customs authorities pursuant to this Customs Code and other legal acts.
5. Good, can be delivered to temporary storage warehouses and bonded warehouses with unloading from transport facilities or without.
6. Goods which may do harm to other goods or require special storage conditions, are to be stored in temporary storage warehouses, bonded warehouses, specially adjusted for storing said goods, observing essential requirements stipulated by the legislation.
7. Customs authorities have the right to determine that particular categories of goods are to be stored at particular temporary storage warehouses or bonded warehouses.
8. Starting from the day, when the decision to close down the temporary storage warehouse or bonded warehouse is made, the delivery of goods to said warehouses shall be prevented.
Article 343. Types of temporary storage warehouses and bonded warehouses
1. Temporary storage warehouses and bonded warehouses are divided into open and closed warehouses.
2. Open warehouse is a warehouse used by the owner for rendering services to legal entities individuals to store goods thereof, as well as goods owned or used by the warehouse owner.
3. Closed warehouse is a warehouse used by the owner only for storing goods owned or used by him.
Article 344. Requirements to development, equipment and location of temporary storage warehouses and bonded warehouses
1. Construction, designed for being used as a temporary storage warehouse or bonded warehouse, is to be developed and equipped in such a way to ensure safety of goods, prevent access third persons to them (persons other than warehouse employees, whoa are not authorized in respect of goods or who are not representatives of authorized persons), as well as to provide the possibility of effecting customs control in respect of said goods. Open temporary storage warehouses and bonded warehouses are to be accommodated reasonably near from traffic centers and traffic arteries.
2. According to clause 1 of this article, the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus sets mandatory requirements to the development, equipment and location of constructions for being used as temporary storage warehouses and bonded warehouses.
3. In the order stated by the Government of the Republic of Belarus, unless otherwise provided by the President of the Republic of Belarus, the requirements, specified this article, pertaining to development and equipment of closed temporary storage warehouses and bonded warehouses, which are situated on the territory of enterprises owned by persons involved in transportation or production activities, may not be applied, in case the requirements stipulated in clause 1 of this article are observed.
4. Constructions bonded warehouses and temporary storage warehouses cannot be disposed, impawned and used for purposes other than stated in clause 4 of article 342 hereof, until the respective warehouses are closed down in the order specified by regulations.
Article 345. Owners of temporary storage warehouses and bonded warehouses
1. The owner of the temporary storage warehouse and bonded warehouse stores the goods under customs control, in cases, terms and conditions pursuant to this Customs Code.
2. Relations of the owner of temporary storage warehouse and bonded warehouse with persons, placing goods for storage, are based on contractual basis. The refusal of the owner of the temporary storage warehouse and bonded warehouse (except for the closed warehouse, ) to conclude a contract, when the storage is possible, shall be prevented.
Norms of civil legislation pertaining to public contract are applicable to contracts concluded by the owner of the temporary storage warehouse and bonded warehouse with persons, placing goods for storage.
3. The owner of the temporary storage warehouse is obliged:
3.1. to observe conditions and requirements stipulated by the present Code in respect of storing goods under customs control;
3.2. to record of goods under customs control being stored, and provide reports concerning the storage of said goods to customs authorities;
3.3. to insure safety of goods as well as transport facilities, which are delivered to the temporary storage warehouse;
3.4. to provide the possibility of round-the-clock delivering goods and transport facilities to the open temporary storage warehouse;
3.5. to prevent the access to goods of third parties as well as to transport facilities, being stored in the said warehouse, who have no authorization from the customs authority.
4. The owner of bonded warehouse is obliged:
4.1. to observe conditions and requirements stipulated by the present Code in respect of storing goods in a bonded warehouse;
4.2. to record of goods being stored and provide reports concerning the storage of said goods to customs authorities;
4.3. to insure safety of goods which are delivered to a bonded warehouse;
4.4. to prevent the access to goods of third parties, being stored in the said warehouse, who have no authorization from the customs authority;
4.5. within three working days from the day of making a decision on closing down the bonded warehouse, to notify persons, who have delivered goods to the bonded warehouse, about the said decision.
Article 346. Delivery of goods to the temporary storage warehouse or bonded warehouse customs authorities
1. In cases specified by this Customs Code, goods can be delivered to temporary storage or bonded warehouses by customs authorities.
In cases specified, remuneration for storing and reimbursement of expenses to owners of temporary storage or bonded warehouses is effected at the expense of persons stated by the present Code.
2. In cases when storage expenses are reimbursed out of the national budget, they are reimbursed by customs authorities to owners of temporary storage or bonded warehouses within necessary and document supported expenses, incurred by owners of temporary storage or bonded warehouses when storing goods.
CHAPTER 36
FINAL PROVISIONS
Article 347. Transitions
1. The Code shall be applied to the relationships established after July 1, 2007 and regulated by the customs law.
In reference to relationships established till July 1, 2007 and regulated by the customs law, the Code shall be applied to rights and duties that will be determined after the Code enters into force, taking into account provisions of the clauseS 2-16.
2. Special authorizations (licenses) for conducting customs procedure activity, such as opening duty-free shop, customs warehouse, banded warehouse, free warehouse as a customs agent as well as qualification certificates of the specialists for the customs clearance issued till July 1, 2007 shall be valid till its expiration, unless otherwise provider by the President of The Republic of Belarus.
Persons that conduct activity within the customs procedures under special authorization (licenses) for conducting customs procedure activity, including constituent of works and services as a customs carrier issued till July 1, 2007 may conduct such activity under such special authorizations (licenses) till January 1, 2008.
Persons, that conduct activity within the customs procedures under special authorization (licenses) for conducting customs procedure activity, including constituent of works and services as a customs carrier issued till July 1, 2007, are obliged to provide the State Customs Committee of the Republic of Belarus with guarantees given by bank or credit and financial organization, included in the List of Banks and Credit Financial Organizations and adjusted by the customs authorities as a guarantee payment of customs duties till January 1, 2007 and proving that import tax liabilities and customs duties were paid by the customs carrier in the amount no less than 15,000 of base fee.
If persons that conduct activity within the customs procedures under special authorization (licenses) for conducting customs procedure activity as a customs carrier satisfy the requirement specified by the third part of this clause, the state Customs Committee shall substitute special authorization (licenses) for the conducting customs procedure activity, including works and services as a customs carrier issued till July 1, 2007, terms of validity of which will be over after January 1, 2008, with special authorizations (licenses) for conducting customs procedure activity made out on new foresheets. Special authorizations (licenses) for conducting customs procedure activity made out on new foresheets shall be issued for remaining period of validity of special authorizations (licenses) for conducting customs procedure activity including constituent of works and services as a customs carrier issued till July 1, 2007.
3. Goods, transported over the customs borders under the customs control, transportation of which was started till July 1, 2007, shall be recognized as goods placed under the customs procedure of customs transit and come and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods since July 1, 2007.
4. Goods placed under temporary storage according to the customs regulation till July 1, 2007, shall be recognized as goods placed under the customs procedure of temporary storage of goods and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods taking into account second part of the clause since July 1, 2007.
Term of the temporary storage of goods recognized according to the first part of the clause to be placed under customs procedure of temporary storage is calculated as on the date when goods were presented to the customs authority.
5. Customs authority shall be provided by customs declaration on goods placed under temporary storage according to the customs regulation till July 1, 2007 within validity of terms of temporary storage.
6. Goods, placed under the customs regime of free circulation and customs regime of rejection in favour of state till July 1, 2007 shall be recognized as domestic goods placed under the customs regime of free circulation and customs regime of rejection in favour of state respectively since July 1, 2007 and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods.
7. Goods, placed under the customs regime of exportation till July 1, 2007, except for goods specified in cause 8 of the Article, shall be recognized as goods placed under the customs regime of exportation and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods.
8. There are following goods, placed under the customs regime of exportation till July 1, 2007 shall be recognized as goods placed under customs regime of re-export since July 1, 2007:
8.1. goods, placed under the customs regime of free customs zone till placement under the customs regime of exportation;
8.2. goods, which have formed as a result of processing operations with goods placed under the customs regime of free customs zone;
8.3. derived products, formed as a result of processing of goods, placed under the customs regime of processing according to the customs control.
9. Goods recognized as goods placed under the customs control of re-export according to clause 8 of the Article and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods.
10. Goods, placed under the customs regime of processing under the customs control and customs regime of processing outside the customs territory till July 1, 2007 shall be recognized as goods placed under the customs regime of processing within the customs territory and customs regime of processing outside the customs territory respectively since July 1, 2007, these goods as well as goods, which were formed as a result of processing of such goods shall come under the provisions of the Code and (or) other acts of the customs regulation according to the second part of clause.
Licenses for processing under the customs control and licenses for processing outside the customs territory issued by the customs authorities till July 1, 2007 are valid till date of their expiration and shall be recognized as customs documents on agreement of terms and conditions of processing within the customs territory and customs documents on agreement of terms and conditions of processing within the customs territory customs documents on agreement of terms and conditions of processing outside the customs territory.
11. Goods, placed under the customs regime of processing within the customs territory till July 1, 2007 are recognized as goods placed under the customs regime of processing within the customs territory since July 1, 2007, in relation to such goods as well as goods, which were formed as a result of processing of such goods till July 1, 2007, provisions of the Code and (or) other acts of the customs regulation are applied on this goods according to second and third part of the clause.
Licenses for processing within the customs territory issued by the customs authorities till July 1, 2007 are valid till the date of their expiration and shall be recognized as customs documents on agreement of terms and conditions of processing within the customs territory and customs documents on agreement of terms and conditions of processing within the customs territory.
Import customs duties and tax liabilities paid till July 1, 2007 when goods were placed under the customs regime of processing within the customs territory shall be returned on condition that such goods will be transported outside the customs territory.
12. Goods, placed under the customs regime of re-export, free customs zone, free customs warehouse, elimination and duty-free trade till July 1, 2007 are recognized as goods placed the customs regime of re-export, free customs zone, free customs warehouse, elimination and duty-free trade since July 1, 2007 respectively and the provisions of the Code and (or) other acts of the customs regulation are applied on this goods.
13. Goods, placed under the customs regime of temporary import (export) till July 1, 2007 shall be recognized as goods placed under customs regime of temporary import or customs regime of temporary export respectively, provisions of the Code and (or) other acts of the customs regulation are applied on such goods according to the second and third part of this clause.
Limitation of the validity of customs regime of temporary import and customs regime of temporary export of goods which were recognized as goods placed under this customs regimes according to the first part of the clause is calculated as of the date of issue of the first customs permission on the use of goods placed under the customs regime of temporary import (export).
Interests from amount of parts of 3% payments for goods, which were recognized as goods placed under the customs regime of temporary export according to the first part of the clause, shall be paid after July 1, 2007 according to first part of clause 3 of the Article 195 hereunder
14. Vehicles registered within the territory of a foreign state and placed under the customs regime of temporary import (export) till July 1, 2007 when such vehicles exercised international transportation of passengers and goods, shall be recognized as vehicles placed under the customs procedure of temporary import of vehicles for international transportation since July 1, 2007, and provisions of the Code and (or) other acts of customs regulation are applied on such vehicles.
Customs authorization on use of vehicles specified in the first part of the clause placed under the customs regime of temporary import (export) issued by the customs authorities till July 1, 2007 shall be recognized as authorization on import of vehicle for international transportation.
Vehicles registered within the territory of the Republic of Belarus and exported outside the customs territory till July 1, 2007 when such vehicles exercised international transportation of passengers and goods, shall be recognized as vehicles placed under the customs procedure of import of vehicles for international transportation since July 1, 2007 and provisions of the Code and (or) other acts of the customs regulation are applicable to such vehicles.
15. Goods placed under the warehouse customs regime till July 1, 2007, except for goods which shall be imported according to the customs regime of export shall be recognized as goods placed under the warehouse customs regime since July 1, 2007 and provisions of the Code and (or) other acts of the customs regulation are applicable to such goods according to the second part of the clause.
Goods recognized as goods placed under the warehouse customs regime according to the first part of the clause may be used in the warehouse customs regime within terms, established by the customs authority when this goods were placed under this customs regime.
Goods, placed under the warehouse customs regime and importable according to the customs regime of export till July 1, 2007 shall be recognized as goods placed under the customs regime of temporary storage of goods since July 1, 2007 and provision of the Code and other acts of the customs regulation shall be applicable to such goods according to the forth part on the clause
Terms of temporary storage of goods which were recognized as goods placed under the customs procedure of temporary storage of goods are calculated as of July 1, 2007.
Customs authorizations on use of goods in the warehouse customs regime which are specified in the third part of the clause, issued till July 1, 2007, shall be recognized as authorizations on temporary storage of goods since July 1, 2007.
16. Customs authorizations on use of goods in the said customs regime as well as customs authorities on transportation of goods under the customs control issued by the customs authority till July 1, 2007 shall be recognized as certificates on placement of goods under the said customs regime and authorization on customs transit since July 1, 2007 except for cases specified in the second part of the clause 14 and fifth part of the clause 15 of this Article.
Persons that were applicant of appropriate customs regime till July 1, 2007 shall be recognized as customs applicant of the said customs regime and provision of the Code and (or) other acts of the customs regulation are applicable to them.
Article 348. Recognition of some acts of the customs regulation and several provisions of the laws as invalid
In connection with passing of the Code following items shall be recognized as invalid:
The Customs Code of the Republic of Belarus dated January 6, 1998 (Register of the National Assembly of the Republic of Belarus dated 1998, No 1012, p. 104);
article 3 of the Law of the Republic of Belarus dated may 19, 2000 About making alterations and introducing amendments to the bills of the Republic of Belarus on the criminal investigation activity (National register of the legislation acts of the Republic of Belarus dated 2000, No 50, 2/166);
The Law of the Republic of Belarus dated December 4, 2001 About making alterations and introducing amendments to the Customs Code of the Republic of Belarus (National register of the legislation acts of the Republic of Belarus dated 2001, No 116, 2/820);
article 10 of the Law of the Republic of Belarus dated January 4, 2003 About making alterations and introducing amendments to some legislation acts of the Republic of Belarus (National register of the legislation acts of the Republic of Belarus dated 2003, No 8, 2/932);
The Law of the Republic of Belarus dated November 15, 2004 About making alterations and introducing amendments to the Customs Code of the Republic of Belarus (National register of the legislation acts of the Republic of Belarus dated 2004, No 180, 2/1081);
Decree of the Supreme Council of the Republic of Belarus dated September 20, 1991 About Customs Service of the Republic of Belarus (Register of the National Assembly of the Republic of Belarus dated 1991, No 30, p. 520);
Decree of the Supreme Council of the Republic of Belarus dated March 13, 1992 About the Conception of the Customs Policy of the Republic of Belarus (Register of the National Assembly of the Republic of Belarus dated 1992, N 11, p. 200);
Decree of the Presidium of Decree of the Supreme Council of the Republic of Belarus dated November 23, 1992 About the Special Ranks of the Officials of the Customs Authorities of the Republic of Belarus and about Regulations of the Order of their Conferment (Register of the National Assembly of the Republic of Belarus dated 1992, No 33, p. 535).
Article 349. Code provisions implementation
Council of Ministers of the Republic of Belarus till July 1, 2007 shall:
provide adjusting legislation in accordance with the Code;
take measures necessary for the implementation of provisions of the Code.
Article 350. Entry of the Code into force
1. The Code shall entry into force on July 1, 2007, except for this Article and Article 349, which enter into force on the day of official publication of the Code.
2. Unless legislation acts are adjusted in accordance with the Code they shall be implemented in such content that will not contravene to the Code unless otherwise provided by the Constitution of the Republic of Belarus.

The President of the Republic of Belarus Alexander Lukashenko

 


 


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