RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of September 2, 2008 No. 73

About the decision of customs authorities on classification of the goods accepted in case of establishment of abuse of regulations of classification of goods

According to item 4 of Article 27 of the Customs code of the Republic of Belarus the State Customs Committee of the Republic of Belarus DECIDES:

1. Determine that:

1.1. in case of establishment of abuse of regulations of classification of goods in case of verification of documents and data the customs authority has the right to perform classification of goods by adoption in writing of the decision on classification of goods. The decision on classification of goods can be made in the form of the letter of the customs authority of the Republic of Belarus constituted in any form or be decision component under the act of customs inspection or the decision on need of collection of customs payments, percent and penalty fee and shall contain the following data:

the name of the customs authority which made the decision on classification of goods;

name (surname, initials), location (residence) of the customs applicant;

help number of the customs declaration or certificate number about goods placement under the declared customs regime;

full name of goods, the information about the producer (if necessary), the main technical characteristics of goods and other data allowing to classify unambiguously goods according to the Commodity nomenclature of foreign economic activity of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of June 25, 2007 No. 829 (The national register of legal acts of the Republic of Belarus, 2007, No. 157, 5/25431) (further - the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus);

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