Tariff
regulations of foreign trade in the Republic of Belarus
(a) Registration requirements
In Belarus there are no registration requirements for import and
export operations.
(b) National tariff description
Legislative import control in Belarus is based on the Custom's Code
of the Republic of Belarus and on the Law of the Republic of Belarus "On
alterations in the Law of Belarus "On customs tariff".
Article 2 of the Law states that customs tariff of Belarus is the
code of customs rates for the goods transferred through the Customs of
Belarus. The article also confirms that customs tariff is systematized in
accordance with the Stock List of Foreign Economic Activity of Belarus based
on the internationally accepted goods classification system.
The Customs Code of the Republic of Belarus determines the State's
customs policy, the structure of the customs agencies, the statute of
customs control, as well as defines customs policy for the goods transferred
through Belarus and the order of customs duties application for the goods
declared in this or that customs procedure.
The Customs tariff of the Republic of Belarus comprises two parts:
import tariff and export tariff.
The import one is a three-level tariff.
Current rates for import duties are fixed in the Resolution of the
Council of Ministers of the Republic of Belarus as of June 28, 2002 ¹ 865
"On approval of the imported duties rates". In Belarus the following rates
of customs duties are applied:
-
advalorem:
added on in percentage terms to the customs value of taxable goods;
-
specific:
charged in fixed rates per measure unit of taxable goods;
-
combined:
comprise the both types of customs registration.
All the
calculations of imported duties are based on the customs costs (c.i.f.).
Current rates for export customs duties are fixed in the Resolution
of the Council of Ministers of the Republic of Belarus as of June 28, 2002
"On approval of import customs rates".
Export customs duties are mainly applied for the goods of raw
materials, exported into the countries not on the Customs Union member list.
The Law of the Republic of Belarus "On alterations in the Law of
Belarus "On customs tariff" and the Resolution of the Council Of Ministers
of the Republic of Belarus confirm that:
-
goods from
the CIS countries are duty free (except for white sugar imported into
Belarus from the countries that are not Customs Union members) on the
basis of multilateral agreement on free trade among the CIS countries;
-
for goods
imported to Belarus from the countries that enjoy the
most-favored-nation in trade status customs rates are approved by the
Council of Ministers of the Republic of Belarus as of June 28, 2002;
-
for goods
from the countries that do not experience the
most-favored-nation-in-trade treatment with Belarus customs rates are
twice larger.
It is
possible to use season customs duties valid for a six month period.
To protect Belarus economically one can use special customs duties:
specific, antidumping, countervailing ones. It follows the investigation
carried out in accordance with the Legislation of the Republic of Belarus
and initiated by governmental agencies.
(c) Tariff quotas and tariff exceptions
According to current legislation one can impose tariff quotas.
The following goods are free from imported duties:
-
goods that
are imported by a foreign investor for accumulating fixed capital of a
firm with foreign investments;
-
goods for
production purposes are imported by legal entities on contract basis and
that are paid for by foreign credits issued against security of the
Republic of Belarus;
-
national and
foreign currency, and securities;
-
transport
means coming through customs border during international transportation
of loads, luggage and passengers as well as machinery, fittings, spares
and fuel necessary for effective work;
-
goods
imported by a physical person according to accepted import norms;
-
goods
temporarily imported (exported)
-
goods that
are on sale in duty free shops;
-
goods that
are imported on bonded warehouse storage basis;
-
goods that
are imported for processing treatment on the customs territory of
Belarus
-
goods that
are processed under customs control;
-
goods that
are reimported to Belarus;
-
goods that
are placed on the territory of free economic zones;
-
goods that
are destroyed under customs control;
-
goods that
are refused from in favor of the country;
-
goods that
are transported on transit basis;
(d) Other duties and taxes
Customs clearance duty makes 0.15% of customs cost.
(e) Other boundary measures
There are no other boundary measures limiting import into Belarus.
(f) Customs valuation
The principles of customs valuation of import into Belarus are fixed
in the Law of the Republic of Belarus "On alterations in the Law of Belarus
"On customs tariff". These principles fully coincide with the Agreement on
coming into force of the Article VII GATT-1994 and comprise 6 methods of
customs valuation. The first one, based on the price of foreign trade
transaction on imported goods, is the principle one.
(g) Other customs formalities
Customs procedures in Belarus coincide with principles of
International Convention on customs simplification and harmonization (c.
Kioto). Depending on the necessary kind of customs treatment one may need
the following procedures as additional to the ones mentioned above:
-
producing of
customs declaration, Carnet T.I.R., bill of loading, specification and
invoice or other accompanying forms;
-
documents
confirming the declarant being the owner of the goods that are to be
imported (contract or invoice, for example)
-
customs duty,
registration tax, excise duty and VAT payments;
-
certain
regulation measures (examination, inspection) such as sanitary and
phytosanitary ones;
-
origin
certificate for the goods from the countries that have a free trade
agreement with Belarus, or that experience tariff preferences.
