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CUSTOMS CODE OF THE REPUBLIC OF BELARUS
CUSTOMS CODE OF THE REPUBLIC OF BELARUS
Article 18. Parameters of sufficient processing
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:
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.
Article 45. Places of 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.
ARRIVAL OF GOODS AT THE CUSTOMS TERRITORY
Article 53. Date and place of arrival of goods to the customs territory
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.
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.
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.
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.
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 carrier’s vehicle has been damaged) to the nearest customs authority, or other place, specified by a customs authority.
Article 114. Customs escort
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
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
Article 250. Foreign currency conversion for calculation of customs duties and customs valuation
The President of the Republic of Belarus Alexander Lukashenko