RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of January 24, 2007 No. 11

About some questions connected with collection of customs payments, percent

List of amending documents

 

IT IS APPROVED Ministry of Finance Republic of Belarus January 24, 2007

Based on the General part of the Tax code of the Republic of Belarus, the Customs code of the Republic of Belarus, the Law of the Republic of Belarus of February 3, 1993 "About the Customs tariff" in edition of the Law of the Republic of Belarus of December 5, 1997, the Law of the Republic of Belarus of December 19, 1991 "About the value added tax" in edition of the Law of the Republic of Belarus of November 16, 1999, the Law of the Republic of Belarus of December 19, 1991 "About excises", the Presidential decree of the Republic of Belarus of July 13, 2006 "About customs fees" the State Customs Committee of the Republic of Belarus DECIDES: No. 443

1. Approve enclosed:

The instruction about procedure for realization of collection of customs payments, percent;

The instruction about procedure for filling of some customs papers used for reflection of the amounts of customs payments, percent.

2. To the chief of the Minsk central customs in two weeks to finish software according to this resolution, including to realize in software products function of control of correctness of calculation and completeness of customs payment, and also justification of provision of delays, payments by installments of customs payment, privileges on customs payment in case of customs clearance of goods based on the data declared in the cargo customs declaration and documents for reflection of the amounts of customs payments, percent and to provide with them customs.

3. To chiefs of customs to bring contents of this resolution to staff of customs.

4. This resolution becomes effective since February 15, 2007.

5. To impose control of execution of this resolution on the vice-chairman of the State Customs Committee of the Republic of Belarus Dosov L. S.

 

Approved by the Resolution of the State Customs Committee of the Republic of Belarus of January 24, 2007 No. 11

The instruction about procedure for realization of collection of customs payments, percent

Chapter 1. Basic provisions

1. The instruction about procedure for realization of collection of customs payments, percent (further - the Instruction) regulates the hotel questions connected with collection of customs payments and percent which payment is provided by acts of the legislation of the Republic of Belarus (further percent).

2. For the purposes of this Instruction customs payments are understood as customs duties for customs clearance, customs duty, the excises levied in case of commodity importation on customs area of the Republic of Belarus, the value added tax levied in case of commodity importation on customs area of the Republic of Belarus.

Chapter 2. General questions of calculation of customs payments

3. In case of calculation of the amounts of customs duties for customs clearance the following formula is used:

where the Art. about - the amount of customs duties for customs clearance in Belarusian rubles;

ST - the greatest rate of customs duties for customs clearance from established concerning several goods specified in the customs declaration, in euro;

Kevro - the official rate of Belarusian ruble to euro established by National Bank of the Republic of Belarus.

For example:

within one customs declaration 4 goods imported on customs area of the Republic of Belarus are declared:

wire corrosion-resistant (code of the Commodity nomenclature of foreign economic activity of the Republic of Belarus (further - the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus) 7223 00 990 0);

the boring machine with numerical control (the Commodity Nomenclature of Foreign Economic Activity code of the Republic of Belarus 8459 21 000 0);

rust proof oil for metal working (the Commodity Nomenclature of Foreign Economic Activity code of the Republic of Belarus 2710 19 910 0);

container (Commodity Nomenclature of Foreign Economic Activity code of the Republic of Belarus 8609 00 900 9).

The following rates of customs duties for customs clearance concerning goods are established:

classified according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus in group 72 - 20 euros;

classified according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus in group 84 - 35 euros;

classified according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus in group 27 - 35 euros;

classified according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus in group 86 - 50 euros;

the official rate of Belarusian ruble to euro established by National Bank of the Republic of Belarus - 2950 Belarusian rubles.

The greatest rate of customs duties for customs clearance from the declared goods established concerning is equal to 50 euros.

The amount of customs duties for customs clearance which is subject to payment:

4. In case of calculation of the amount of customs duty the following formulas are used:

4.1. in case of application of ad valorem rate of customs duty:

where TP - the amount of customs duty in Belarusian rubles;

TS - customs value in Belarusian rubles;

Sttpadval - ad valorem rate of customs duty as a percentage.

For example:

the Republic of Belarus imported on customs area of the electrorazor is declared (country of source - China):

commodity code according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus - 8510 10 000 0;

customs value of goods - 105 000 000 Belarusian rubles;

rate of import customs duty - 15%.

The amount of customs duty which is subject to payment:

4.2. in case of application of specific rate of customs duty:

  where TP - the amount of customs duty in Belarusian rubles;

Кт - quantity (other indicators) of goods in units of measure in which the rate of customs duty is established;

Sttpspetsif - specific rate of customs duty;

Kevro - the official rate of Belarusian ruble to euro established by National Bank of the Republic of Belarus.

For example:

the Republic of Belarus imported from Poland on customs area the chocolates containing alcohol is declared (country of source - Poland):

commodity code according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus - 1806 90 110 0;

goods quantity - 20 000 kg;

rate of import customs duty - 0, 6 euros for 1 kg;

the official rate of Belarusian ruble to euro established by National Bank of the Republic of Belarus - 2950 Belarusian rubles.

The amount of customs duty which is subject to payment:

4.3. in case of application of the combined rate of customs duty (the rate as a percentage, but is at least rate in euro for unit of measure of goods) the customs duty is equal to the greatest of the amounts estimated at the ad valorem and specific rates of customs duty.

For example:

the Republic of Belarus imported on customs area woolen women's suits is declared (country of source - Germany):

commodity code according to the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus - 6204 11 000 0;

customs value of goods - 6 500 000 Belarusian rubles;

goods weight - 10 kg;

the rate of import customs duty - 20%, but is at least 2, 5 euros for 1 kg;

Kevro - the official rate of Belarusian ruble to euro established by National Bank of the Republic of Belarus - 2950 Belarusian rubles.

Calculation of the amount of customs duty:

The amount of customs duty which is subject to payment as the greatest of the amounts estimated at the ad valorem and specific rates constitutes 1 300 000 Belarusian rubles.

In case of application of the combined rate of customs duty (rate as a percentage plus rate for unit of measure of goods) the customs duty is equal in euro to the amount estimated at the ad valorem and specific rates of customs duty.

For example:

the footwear imported on customs area of the Republic of Belarus for basketball is declared (country of source - Bulgaria):

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