RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of August 7, 2008 No. 66

About approval of the Instruction about procedure for filling of calculation of the excises which are subject to payment, determination of form of calculation of the excises which are subject to payment and the authorization of customs on realization of excise stamps

According to Items 4, the State Customs Committee of the Republic of Belarus DECIDES: 5 Regulations on payment of excises when importing to the Republic of Belarus of the goods which are subject to marking by excise stamps, No. 397 approved by the Presidential decree of the Republic of Belarus of June 15, 2006 "About some questions of calculation and payment of excises and the value added tax"

1. Approve the enclosed Instruction about procedure for filling of calculation of the excises which are subject to payment.

2. Determine that:

in case of commodity importation, subject to marking by excise stamps (further - the goods which are subject to marking), the payer of excises (further the payer) makes calculation of the excises which are subject to payment for form according to appendix to this resolution with use of necessary number of sheets of calculation of the excises which are subject to payment;

in the cases established by part two of this Item as calculation of the excises which are subject to payment the customs declaration is used.

The customs declaration according to which the goods which are subject to marking are located under customs regime of free circulation is used as calculation of the excises which are subject to payment in case:

one-time declaring of all batch, subject to customs clearance concerning which excise stamps are realized;

non-uses of advance payment on excises on account of payment of excises;

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