of March 29, 2018 No. 1
About some questions of consideration by courts of economic and civil cases with participation of customs authorities
Having discussed results of studying and generalization of court practice, for the purpose of timely permission courts of cases with participation of customs authorities and ensuring uniform application of the customs legislation Plenum of the Supreme Court of the Republic of Belarus decides:
1. Draw the attention of courts that the correct and uniform application of the customs legislation is important guarantee of observance of established procedure and conditions of movement of goods through customs border of the Eurasian Economic Union, protection of the rights of persons which interests are infringed by decisions, actions (failure to act) of customs authorities or their officials, law enforcement in the field of customs legal relationship.
2. By hearing of cases with participation of customs authorities courts should be guided by the Constitution of the Republic of Belarus, the International convention about simplification and harmonization of customs procedures of May 18, 1973, the International convention about the Harmonized commodity description and coding system of June 14, 1983, the Agreement on the Eurasian Economic Union of May 29, 2014, the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017, the Tax code of the Republic of Belarus (further - the Tax Code), the Law of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus" (further - the Law on customs regulation), other regulatory legal acts regulating customs legal relationship.
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