of June 16, 2023 No. 389
About change of the resolution of Council of Ministers of the Republic of Belarus of December 30, 2022 No. 951
Based on Item 2 of article 302 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Bring in the resolution of Council of Ministers of the Republic of Belarus of December 30, 2022 No. 951 "About utilization of self-propelled machines and (or) trail cars to them" the following changes:
1.1. add the resolution with Item 3-1 of the following content:
"3-1. For the purposes of this resolution criteria in case of determination of rate of utilization collection are the type of the self-propelled machine, code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the CN FEA EEU), capacity of the power plant and date of issue of the self-propelled machine.
If in the document on assessment of conformity of the self-propelled machine or trail car to it to requirements of technical regulations of the Customs union "About safety of machines and the equipment" (TR CU 010/2011) accepted by the Decision of the Commission of the Customs union of October 18, 2011 No. 823, or "About safety of agricultural and forestry and landscape tractors and trail cars to them" (TR CU 031/2012) accepted by the Decision of Council of the Eurasian economic commission of July 20, 2012 No. 60, the code of the CN FEA EEU other than code by which according to Article 20 of the Customs code of the Eurasian Economic Union the specified goods are classified by customs authorities is specified, for the purpose of calculation and payment of utilization collection the code of the CN FEA EEU by which the goods are classified by customs authorities is applied.
If the submitted documents do not contain exact data on type of the self-propelled machine, capacity of the power plant and (or) date of its release, such criteria accept value to which there corresponds the greatest of rates of utilization collection.
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