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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
re-imported 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 favour 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.