PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 31, 2006 No. 474

About procedure for determination of customs value of goods

For the purpose of enhancement of procedure for determination of customs value of the goods which are exported from the territory of the Republic of Belarus:

1. Determine that customs value of the goods which are exported from the territory of the Republic of Belarus (further - exported goods), is determined on the basis of transaction price, that is actually paid or subject payment of the amount in case of commodity export, and includes also the expenses incurred by the buyer, but not included in the amount which is actually paid or subject to payment, including:

1.1. commission and broking commissions;

1.2. the cost of containers and (or) other multireusable tare if according to the Commodity nomenclature of foreign economic activity of the Republic of Belarus they are considered as a unit with exported goods;

1.3. packaging cost, including the cost of packaging materials and packing works;

1.4. the corresponding part of cost it is directly or indirectly free or at reduced price provided to the seller by the buyer for use in connection with production and sales of goods for export of the following goods and services:

raw materials, materials, details, semifinished products and other components which are component of exported goods;

tools, stamps, forms and other similar objects used in case of production of exported goods;

the auxiliary materials spent in case of production of exported goods;

engineering study, developmental works, design, decorating, sketches and drawings;

1.5. licensed and other payments for use of intellectual property items which the buyer directly or indirectly shall perform as condition of purchase of exported goods;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info