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

of September 5, 2024 No. 28

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 3, 2021 No. 17 and of May 16, 2024 No. 18

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 ninth 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. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.1. 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":

in appendix 1 to this resolution:

add Item 1 with subitems 1.6 and 1.7 of the following content:

"1.6. Soft drinks and juice (37 and 38)

GTIN

Commodity code on the CN FEA EEU (10 signs)

Code of the CN FEA EEU

Functional description of goods (goods type)

The functional name is the word or the phrase allowing the consumer to understand that it represents goods, its main destination and (or) as it can be used.
For example: "soft drink", "kvass", "fruit drink", "compote", etc.

Description of goods on the label

It is created in a free form

Trademark (brand)

Data on the trademark (brand, trademark)

Number of registration of the trademark (in the presence)

Number of registration of the trademark or number of registration of the international trademark is specified

Certificate number about exclusive right on geographical specifying or on the name of the place of goods origin (in the presence)

Details of the certificate on exclusive right are specified the name of the location of goods

Facsimile of goods

Photographic image of goods

Structure of goods with indication of the components entering it

Description of structure of goods. It is created in a free form according to the requirements established in the technical regulations of EEU applied concerning goods

Gassing method (in the presence)

Net weight or amount of goods

Net weight of goods or it I will eat around with indication of unit of measure (grams, kilograms, liters or milliliters)

Packaging type

The description like consumer packaging

Packaging material

Description of materials of consumer packaging

Characteristic of packaging

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

The energy value (caloric content) is at 100 ml of goods, kJ (in the presence)

In the absence of energy value "0" is specified

The energy value (caloric content) is at 100 ml of goods, kcal (in the presence)

In the absence of energy value "0" is specified

Amount of carbohydrates on 100 ml of goods

It is specified in grams. In case of absence "0" is specified

Amount of vitamins and vitaminopodobny substances (in the presence)

Expression of quantity in units of measure

Unit of measure of amount of vitamins and vitaminopodobny substances (in the presence)

It is specified in milligrams or micrograms what corresponds to one of values: "mg", "mkg"

Sign of reference of goods to goods for baby food

The sign accepts value:
"yes" – baby food;
"no" – in other cases

Sign of reference of goods to tonic (energy) soft drinks

The sign accepts value:
"yes" – tonic (energy) drink;
"no" – in other cases

Deadline of realization of soft drinks in kega after their connection to the equipment for pouring of such drinks

The deadline of realization of soft drinks established by the producer in kega after their connection to the equipment for pouring of such drinks in days (days) is specified.
It is surely filled for goods delivered in kega if the Characteristic of Packaging attribute matters "кег"

Unit of measure of deadline of realization of soft drinks in kega after their connection to the equipment for pouring of such drinks

It is specified in hours or days/days what corresponds to one of values: "h", "days; дн".
The element is obligatory for goods delivered in kega if the Characteristic of Packaging attribute matters "кег"

Tonic components

The name and quantity expressed in milligrams or micrograms is specified. It is specified for tonic (energy) soft drinks

Sign of reference of goods to specialized food products

The sign accepts value:
"yes" – specialized food products;
"no" – in other cases

Carbon dioxide content sign

The sign accepts value:
"yes" – contains carbon dioxide;
"no" – does not contain

Sign of reference of goods to dietary supplements to food

The sign accepts value:
"yes" – in case of availability of the certificate on state registration as dietary supplement to food which is drawn up according to the technical regulation of the Customs union "About safety of food products" (TP of TS 021/2011) approved by the Decision of the Commission of the Customs union of December 9, 2011 No. 880;
"no" – in other cases

Taste of soft drink or name of fruit and (or) vegetables

The characteristic distinguishing goods on flavoring properties is specified (for the drinks containing additional fragrances (ingredients)).
For example: "lemon", "grapes", "strawberry", etc.
For juice products, except for, the name of fruit and (or) vegetables is specified to products from birch sap

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