Customs regulation and duties

        Legislation of the Republic of Belarus on customs consists of the Customs Code of the Republic of Belarus, Law on Customs Tariff, and other legislative acts of the Republic of Belarus.
        The State Customs Committee of the Republic of Belarus is a republican body of state administration which immediately regulates the customs business in the Republic of Belarus.
        Any goods transferred across the customs border of the Republic of Belarus are liable to duty in accordance with the Law on Customs Tariff. Rates of customs tariffs for goods imported to the customs territory of the Republic of Belarus have been approved by Decision of the Council of Ministers of the Republic of Belarus No. 72 of 10th February 1997 "On the Customs Tariff of the Republic of Belarus" with the appropriate amendments and additions.
        The legislation of the Republic of Belarus provide for granting tariff preferences within the General System of Preferences, namely:- any goods imported to the customs territory of the Republic of Belarus and originating from
        - developing countries which enjoy the preferential treatment in the Republic of Belarus are subject to customs duties at a rate of 75% of the customs duties established by the law in effect for goods imported to the customs territory in the Republic of Belarus.
        - any goods imported to the customs territory of the Republic of Belarus and originating from the least-developed countries which enjoy the preferential treatment in the Republic of Belarus are not dutiable.
        VAT and excise duties are applied to any goods imported to/exported from the customs territory of the Republic of Belarus in compliance with the Customs Code of the Republic of Belarus and tax legislation of the Republic of Belarus. Rates of VAT and excise duties applied to goods subject to excise have been established respectively by the Law on the Value -Added Tax of 19th December 1991 and Decision of the Council of Ministers of the Republic of Belarus No.111 of 28th 1998 " On the Rates of Excise Tax for Goods Subject to Excise" with the appropriate amendments and additions.
        On 6th January 1995 the Republic of Belarus signed an Agreement on the Customs Alliance between the Republic of Belarus and the Russian Federation to which the Republic of Kazakhstan and the Kyrgyz Republic joined later. The contracting parties have agreed to treat the Customs Alliance as an economic association of states based on the following principles:
        - a common customs territory for Customs Alliance members.
        - unified mechanism of regulating the economy based on the market concepts of management and harmonized legislation.
        Close cooperation has been maintained within the Alliance between Belarus and Russia. In particular, customs duties and quota restrictions have been canceled, there is no customs inspection on the Belarus/Russia border, work is underway on harmonizing national legislations regulating foreign economic activity.