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CUSTOMS REGULATIONS 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.
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