LAW OF THE REPUBLIC OF BELARUS

of February 3, 1993 No. 2151-XII

About customs tariff

Section I. General provisions

Article 1. Purposes of this Law and sphere of its application

This Law establishes procedure for forming and application of the Customs tariff of the Republic of Belarus - the instrument of trade policy and state regulation of the domestic market of goods of the Republic of Belarus in case of its interrelation with the world market, and also rules of taxation of goods customs duties in case of their movement through customs border of the Republic of Belarus.

Main objectives of the Customs tariff are:

rationalization of commodity structure of commodity importation to the Republic of Belarus;

maintenance of rational ratio of export and commodity importation, currency incomes and expenses on territories of the Republic of Belarus;

creation of conditions for progressive changes in structure of production and consumption of goods in the Republic of Belarus;

protection of economy of the Republic of Belarus against adverse effect of foreign competition;

providing conditions for effective integration of the Republic of Belarus into world economy.

Article 2. Customs tariff of the Republic of Belarus

Customs tariff of the Republic of Belarus - the code of rates of the customs duties (customs tariff) applied to the goods moved through customs border of the Republic of Belarus, systematized according to the Commodity nomenclature of foreign economic activity of the Republic of Belarus (further - the Commodity nomenclature).

Article 2-1. Subject to taxation by customs duties

Subject to taxation by customs duties goods are recognized:

the Republic of Belarus imported on customs area;

the Republic of Belarus which is exported from customs area.

Article 2-2. Tax base

In case of commodity importation on customs area of the Republic of Belarus or their export from customs area of the Republic of Belarus the tax base is determined by goods concerning which are established:

ad valorem rates of customs duty, - as customs value of the goods moved through customs border of the Republic of Belarus;

specific rates of customs duty, - as quantity (amount, weight) of goods and other indicators in kind.

Article 3. Rates of customs duties and procedure for their establishment

Rates of customs duties are single and are not subject to change depending on the physical persons and legal entities moving goods through customs border of the Republic of Belarus, types of the transactions and other factors, except as specified, provided by this Law.

Rates of customs duties are established by the President of the Republic of Belarus and (or) the laws if other is not established by the President of the Republic of Belarus.

Concerning the goods coming from the countries with which the Republic of Belarus has no cross contractual commitments about provision of the mode at least favorable than the mode provided to other states (groups of the states), the rates of import customs duties determined based on this Law are doubled, except as specified provisions of the tariff privileges by the Republic of Belarus (tariff preferences) based on relevant provisions of this Law. The rates of import customs duties determined based on this Law, except as specified, when customs authorities of the Republic of Belarus find signs of the fact that the country of goods' origin is the foreign state (group of foreign states) with which the Republic of Belarus has no cross contractual commitments about provision of the regime of the most favored nation are applied to goods which country of source is not established.

Article 4. Types of rates of customs duties

In the Republic of Belarus the following types of rates of customs duties are applied:

ad valorem, charged as a percentage to customs value of leviable goods;

specific, charged in the established size for unit of measure of leviable goods;

combined, combining both called type of customs taxation.

Article 4-1. Procedure for calculation of customs duties

The amount of customs duties is determined as the work of tax base and corresponding rate.

The amount of customs duties on goods concerning which ad valorem rates are established is determined by formula:

where

With - the amount of customs duty;

N - tax base (customs value);

П - ad valorem rate of customs duty.

The amount of customs duties on goods concerning which specific rates are established is determined by formula:

where

With - the amount of customs duty;

To - tax base (quantity (amount, weight) of goods and other indicators in kind);

П - specific rate of customs duty.

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