Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus "About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17"

RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of June 7, 2023 No. 23

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17

Based on subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, of paragraphs two, the fourth, sixth, seventh and tenth subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of April 2, 2021 "About authority delegation and change of resolutions of Council of Ministers of the Republic of Belarus" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 189

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17 "About implementation of the Presidential decree of the Republic of Belarus of June 10, 2011 No. 243" the following changes:

1.1. third item 4 to exclude the paragraph;

1.2. to be reworded as follows appendix 1 to this resolution it (is applied);

1.3. in appendix 2 to this resolution:

in Item 1:

state subitem 1.4.1 in the following edition:

"1.4.1. when importing to the territory of the Republic of Belarus in case of cross-border trade in goods

the name of the organization seller, surname, own name, middle name (if that is available) the individual entrepreneur seller;

taxpayer number *;

export country code;

number and document date, confirming purchase of goods;

marking code (the means of identification applied on goods and (or) applied on single consumer packaging of goods, group or shipping package of goods) **;

description of goods;

information on application of method of marking (use of the protected material carrier, protection sign, without protection) ***

the name of the organization seller, surname, own name, middle name (if that is available) the individual entrepreneur seller;

taxpayer number *;

export country code;

number and document date, confirming purchase of goods;

marking code (the means of identification applied on goods and (or) applied on single consumer packaging of goods, group or shipping package of goods);

description of goods;

information on application of method of marking (use of the protected material carrier, protection sign, without protection) ***

the name of the organization seller, surname, own name, middle name (if that is available) the individual entrepreneur seller, the location of the legal entity or the residence of the individual entrepreneur;

taxpayer number *;

export country code;

number and document date, confirming purchase of goods;

the unique serial number of the chip of RFID tag which is written down by his producer and (or) the identifier of control (identification) sign which is written down on RFID tag, presented in the form linear or two-dimensional bar code;

description of goods

the name of the organization seller, surname, own name, middle name (if that is available) the individual entrepreneur seller,

taxpayer number *;

export country code;

number and document date, confirming purchase of goods;

marking code (the means of identification applied on goods and (or) applied on single consumer packaging of goods, group or shipping package of goods);

description of goods;

information on application of method of marking (use of the protected material carrier, protection sign, without protection) ***

the name of the organization seller, surname, own name, middle name (if that is available) the individual entrepreneur seller,

taxpayer number *;

export country code;

number and document date, confirming purchase of goods;

marking code (the means of identification applied on goods and (or) applied on single consumer packaging of goods, group or shipping package of goods);

description of goods;

information on application of method of marking (use of the protected material carrier, protection sign, without protection) ***";

3, of the 5 and 6 subitem 1.4.4 after the word of "(production)" to add columns with the word of "goods";

add Item with the interlinear note of the following content:

"*** In the absence of interoperator interaction it is specified for the goods imported from state members of EEU where marking of goods means of identification is not entered.";

in the column 2 of Item 3 of the word "Republic of Belarus" shall be replaced with words "state member of EEU";

1.4. in appendix 3 to this resolution:

3, of 29, of 30, of 40, 50 to exclude Items;

in Items 4, of 8, of 10, of 15, of 16, of 21, 41–43, 56, of the 59 and 67 word "The Minsk District, the Shchomyslitsky Village Council, the 17th Kilometer of the Highway Minsk — Dzerzhinsk, the Administrative and Household Case, Office 75" shall be replaced with words "Smolevichsky district, Prospekt Pekinsky, the house 18, the Chinese-Belarusian industrial park "Great Stone";

in Item 31 of the word "128/A" shall be replaced with words "128A/5";

1.5. in appendix 4 to this resolution:

to add paragraph two of Item 1 with words ", belonging to the owner on the property right, economic maintaining or operational management";

in Item 2:

in part one:

the fifth to state the paragraph in the following edition:

"not reference to inactive payers;";

after the paragraph of the fifth to add Item with paragraphs of the following content:

"absence of debt on taxes, charges (duties), other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities, to penalty fee on the 1st, following reporting;

not administrative prosecution in the field of business activity and (or) against procedure for the taxation. At the same time persons exempted from the administrative responsibility on the bases provided by the Code of the Republic of Belarus about administrative offenses and also persons who are considered not being exposed to administrative punishment for committed administrative offense according to article 4.9 of the Code of the Republic of Belarus about administrative offenses are considered not brought to the administrative responsibility;

accession to the agreement on cooperation and interaction in the field of control of turnover of goods, subject to marking by the unified control signs or means of identification;";

in word part two "sixth or eighth" shall be replaced with words "ninth or eleventh";

add Item 3 with words ", and also its stays in the specified list";

1.6. to state Item 9 of the Instruction on procedure for the marking of goods approved by this resolution in the following edition:

"9. Forming of means of identification of shipping package and marking of shipping package are performed according to the international standards GS1.".

2. This resolution becomes effective in the following procedure:

subitem 1.5 of Item 1 – in six months after official publication of this resolution;

other provisions of this resolution – after its official publication.

Minister

S.E.Nalivayko

It is approved

National academy of Sciences of Belarus

State Customs Committee of the Republic of Belarus

Ministry of Foreign Affairs of the Republic of Belarus

Ministry of Finance of the Republic of Belarus

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of June 7, 2023 No. 23)

Structure of obligatory information

The abbreviated name of goods (Items of the inventory, subject to marking by means of identification)	Structure of the obligatory information entered into the interdepartmental distributed information system "Databank of Electronic Passports of Goods"	Note
1	2	3
1. The subjects of managing performing production of goods in the territory of the Republic of Belarus, import to the territory of the Republic of Belarus of goods, except for the goods imported in case of cross-border trade and recognized as the marked means of identification in the Republic of Belarus, wholesale and (or) retail trade by remaining balance of the goods intended for export in state members of EEU, and also trade in the goods returned to sellers by buyers
1.1. Dairy products (1–11)	GTIN
	Commodity code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further – the CN FEA EEU) (10 signs)	Code of the CN FEA EEU
	Goods type	The general description of goods (the name like products to which the goods, and other distinctive signs of goods (milk, sour cream, yogurt, etc.) belong. The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "milk", "kefir", "sour cream"
	Raw materials origin (type of farm animals)	Distinctive sign of goods on animal origin
	Description of goods on the label	It is created in a free form
	Trademark (trademark)	Data on the trademark (brand, trademark)
	Mass fraction of fat (as a percentage)	Fat content percent
	Mass fraction of protein (as a percentage)	Protein content percent. Information is obligatory for introduction if the goods are subject to veterinary supervision
	Unit of measure of net weight or amount of dairy products	Unit of measure of weight or amount. Information is not entered for dairy products of variable quantity
	Net weight or amount of dairy products	Net weight of consumer packaging of goods or it I will eat around. Information is not entered for dairy products of variable quantity
	Sign of clinical or other specialized nutrition on milk basis (in the presence)	Goods belonging to clinical or special nutrition
	Sign of products of baby food on milk basis (in the presence)	Goods belonging to baby food
	Structure of dairy products with indication of the components entering into it (high-quality)	Description of high-quality structure of goods
	Packaging type	The description like consumer packaging
	Packaging material	Description of material of consumer packaging
	Goods submission to control sign to veterinary supervision	Goods accessory to veterinary supervision
	Storage duration sign up to 40 days (inclusive)	Sign of belonging to goods which minimum storage duration constitutes up to 40 days (inclusive)
	The number of consumer packagings in group packaging (for group packagings)	Total quantity of investments in group packaging
	The list of GTIN of the goods and their quantity included in group packaging (for group packagings)	The list of GTIN and goods quantity included in group packaging
	Country of goods' origin	Country of source (productions) of goods
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	Accounting number of the payer (further – UNP) who provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	Country of incorporation of the producer	Country code of registration of producer
	Identifier of the taxpayer of the producer	It is applied in cases when country of incorporation of the subject of managing which made goods is one of state members of the Eurasian Economic Union. Identifiers of the taxpayer: The Republic of Armenia – UNN, the Republic of Belarus – UNP, the Republic of Kazakhstan – INN or the BIN, the Kyrgyz Republic – INN, the Russian Federation – INN
1.2. Tires (12–21)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional name of commodity unit (products)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "tire", "tire", etc.
	Description of goods on the label	It is created in a free form
	Trademark (trademark)	Data on the trademark (brand, trademark)
	Goods quantity unit of measure
	Seasonality (types of tires)	Seasonality (summer tires, all-weather tires, snow tires, not snow winter snow tires, etc.)
	Tire model	Model/article of the producer
	Tire profile width	Tire profile width in units of measure
	Tire profile width unit of measure	Unit of measure of width of profile of the tire (mm/inch)
	Nominal ratio of height of profile of the tire to its width	Nominal ratio of height of profile of the tire to its width (as a percentage)
	Tire framework type	Tire framework design type (radial, diagonal, diagonalno surrounded, etc.)
	Nominal landing diameter of rim	Nominal landing diameter of rim, in inches
	Index of load of the tire	Numerical value of index of load of the tire
	Tire speed category	Alphabetic value of speed category of the tire
	Tire type on sealing method	Tire type (chamber, tubeless, tselnolity)
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	Country of incorporation of the producer	Country code of registration of producer
	Identifier of the taxpayer of the producer	It is applied in cases when country of incorporation of the subject of managing which made goods is one of state members of the Eurasian Economic Union. Identifiers of the taxpayer: The Republic of Armenia – UNN, the Republic of Belarus – UNP, the Republic of Kazakhstan – INN or the BIN, the Kyrgyz Republic – INN, the Russian Federation – INN
1.3. Articles of clothing from fur (22–28)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional name of commodity unit (products)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "fur coat", "vest", etc.
	Country of goods' origin	Country of source (productions) of goods
	Instruction on the documents establishing quality requirements of goods	Information is entered for the goods issued according to such documents
	Kind of goods (the name of material of which the goods, and other distinctive signs of goods are made)	Color, size, model, goods quantity unit of measure, etc.
	Image of goods
	The name of the subject of the managing which provided information on the marked goods	The name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	GLN producer of goods (in the presence)
1.4. Light industrial goods (29–31)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional name of commodity unit (products)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "blouse", "sheet", etc.
	Description of goods on the label	It is created in a free form
	Trademark (trademark)	Data on the trademark (brand, trademark)
	Country of goods' origin	Country of source (productions) of goods
	Product type	The name like clothes/linen (blouse, jacket, blanket cover, pillowcase, etc.)
	Model	Model/article of the producer
	Color
	Size	Product size
	Age category	Age of the consumer of product (adult, children's, any age, etc.). It is not applied to Items 29, of the 30th inventory, subject to marking by means of identification
	Material	The name (type) of the material used for production of goods (composition of raw materials). It is not applied to Items 29, of the 30th inventory, subject to marking by means of identification
	Target floor	On gender (women's, men's, unisex). It is not applied to Item 31 of the inventory, subject to marking by means of identification
	Structure	Contains the name of materials (composition of raw materials). Instruction in %
	Number of regulations / standard	Number of regulations of the Customs union about safety of products
	Goods quantity unit of measure
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	Country of incorporation of the producer	Country code of registration of producer
	Identifier of the taxpayer of the producer	It is applied in cases when country of incorporation of the subject of managing which made goods is one of state members of the Eurasian Economic Union. Identifiers of the taxpayer: The Republic of Armenia – UNN, the Republic of Belarus – UNP, the Republic of Kazakhstan – INN or the BIN, the Kyrgyz Republic – INN, the Russian Federation – INN
1.5. Footwear (32–36)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional name of commodity unit (products)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "boots", "shoes", etc.
	Kind of goods	Distinctive signs of goods (model, the size, the name of material of which the goods, etc. are made)
	Description of goods on the label	It is created in a free form
	Trademark (trademark)	Data on the trademark (brand, trademark)
	Country of goods' origin	Country of source (productions) of goods
	Footwear type	Type or type of footwear
	Model	Model/article of the producer
	Color
	The size in shtikhmassovy system	The footwear size in shtikhmassovy system
	Material type, the footwear top used for production
	Material type, used for production of liner of footwear
	Material type, the footwear bottom used for production
	Goods quantity unit of measure
	Full name of the subject of the managing which provided information on the marked goods	Full name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The short name of the subject of the managing which provided information on the marked goods	The short name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	Country of incorporation of the subject of the managing which provided information on the marked goods	Country code of registration of the subject
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	Country of incorporation of the subject of managing which made goods	Country code of registration of the subject
	The identifier of the taxpayer of the subject of managing which made goods	It is applied in cases when country of incorporation of the subject of managing which made goods is one of state members of the Eurasian Economic Union. Identifiers of the taxpayer: The Republic of Armenia – UNN, the Republic of Belarus – UNP, the Republic of Kazakhstan – INN or the BIN, the Kyrgyz Republic – INN, the Russian Federation – INN
2. The subjects of managing performing production of sets or sets of goods in the territory of the Republic of Belarus, import to the territory of the Republic of Belarus of sets or sets of goods, except for sets or sets of the goods imported in case of cross-border trade and recognized as the marked means of identification in the Republic of Belarus and also wholesale and (or) retail trade by remaining balance of sets or sets of the goods intended for export in state members of EEU
Sets or sets of goods	GTIN of set/set of goods
	Full name of set/set of goods	General description of set/set of goods (name and distinctive signs)
	The list of GTIN of the goods and their quantity included in set/set of goods	The list of GTIN and goods quantity included in set/set of goods
3. The subjects of managing performing commission trade in the territory of the Republic of Belarus nonfoods based on prisoners with the physical persons who are not individual entrepreneurs, commission agreements (in case of violation of integrity (absence) of the protected material carrier with the put means of identification or means of identification)
3.1. Tires (12–21)	GTIN
3.1. Tires (12–21)	Description of goods
3.2. Articles of clothing from fur (22–28)	GTIN
	Commodity code on the CN FEA EEU (10 signs)	Code of the CN FEA EEU
	Functional name of commodity unit (products)	The functional name is the word or the phrase allowing the consumer to understand that it represents goods and as it can be used. For example: "fur coat", "vest", etc.
	Country of goods' origin	Country of source (productions) of goods
	Instruction on the documents establishing quality requirements of goods	Information is entered for the goods issued according to such documents
	Kind of goods (the name of material of which the goods, and other distinctive signs of goods are made)	Color, size, model, goods quantity unit of measure, etc.
	Image of goods
	The name of the subject of the managing which provided information on the marked goods	The name of the legal entity, surname, own name, middle name (in the presence) the physical person registered as the individual entrepreneur
	The identifier of the taxpayer of the subject of the managing which provided information on the marked goods	UNP which provided information on goods
	The location of the subject of the managing which provided information on the marked goods
	GLN of the subject of the managing which provided information on the marked goods
	Name of the producer of goods	The name of the subject of managing which made goods
	GLN producer of goods (in the presence)
3.3. Light industrial goods (29–31)	GTIN
3.3. Light industrial goods (29–31)	Description of goods
3.4. Footwear (32–36)	GTIN
3.4. Footwear (32–36)	Description of goods

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