ADVISORY PROCEEDING OF ECONOMIC COURT OF COMMONWEALTH OF INDEPENDENT STATES

of November 2, 1998 No. 01-1/4-98

At the request of Council of Ministers of the Republic of Belarus

The Council of Ministers of the Republic of Belarus appealed to Economic Court with request about interpretation of Item 1 of article 3 of the Agreement on creation of the free trade area of April 15, 1994 and making the answer to the following questions:

- what taxes and fees have action equivalent to customs duties;

- whether Item 1 of article 3 regulates questions of indirect taxation that is whether the value added tax and excises can be the taxes provided in this Item having action equivalent to customs duties;

- whether action of Item 1 of Article 3 extends to all nation-wide taxes which according to the domestic legislation are levied concerning the imported (exported) goods?

Economic Court, having studied the Republic of Belarus provided by the Government materials, having analyzed the national legal system of the State Parties of the Agreement on creation of the free trade area of April 15, 1994 and provision of bilateral agreements on the questions concerning free trade came to conclusion about ambiguous understanding the State Parties of provision of Item 1 of article 3 of this Agreement. In view of procedure for settlement of disagreements between Contracting Parties, stipulated in Article 19 Agreements, Economic Court made the decision to draw the advisory proceeding on above-mentioned request.

The State Parties of the Agreement on creation of the free trade area for the purpose of realization of provisions of the Agreement on creation of Economic union of September 24, 1993 determined complex of the tasks providing forming of conditions for free movement of goods and services, and in particular:

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