of August 29, 2008 No. 1246
About approval of the Regulations on procedure for use of system of determination of customs value of the goods imported on customs area of the Republic of Belarus, and control of correctness of determination of such cost
According to article 12 of the Law of the Republic of Belarus of February 3, 1993 "About the Customs tariff" the Council of Ministers of the Republic of Belarus DECIDES:
1. Approve the enclosed Regulations on procedure for use of system of determination of customs value of the goods imported on customs area of the Republic of Belarus, and control of correctness of determination of such cost.
2. Grant to the State Customs Committee the right to explain procedure for use of system of determination of customs value of the goods imported on customs area of the Republic of Belarus.
3. This resolution becomes effective from the date of its acceptance.
Prime Minister of the Republic of Belarus
S. Sidorsky
Approved by the Resolution of Council of Ministers of the Republic of Belarus of August 29, 2008 No. 1246
1. This Provision establishes procedure for use of system of determination of customs value of the goods imported on customs area of the Republic of Belarus, and control of correctness of determination of such cost.
The specified procedure extends to the goods imported on customs area of the Republic of Belarus, except for goods for private use.
2. In case of customs clearance of the goods placed under one of customs regimes, customs value of such goods repeatedly is not determined. The customs value of goods and method of determination of customs value of goods accepted by customs authority of the Republic of Belarus when placing such goods under the first customs regime under which when placing customs value of goods was determined after its last import to customs area of the Republic of Belarus respectively are accepted to customs value of such goods and method of determination of its customs value.
Provisions of part one of this Item are applied provided that at the time of customs clearance the customs authority of the Republic of Belarus has no data on incorrect determination of customs value of these goods when placing under the first customs regime after its last import to customs area of the Republic of Belarus.
3. Application of method of determination of customs value of goods on transaction price with imported goods is made according to provisions of article 14 of the Law of the Republic of Belarus of February 3, 1993 "About the Customs tariff" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1993, No. 13, the Art. 126).
4. The method of determination of customs value of goods on transaction price with imported goods is applied in case of determination of customs value of the goods imported on customs area of the Republic of Belarus according to the foreign trade transactions of purchase and sale having cost basis.
Transaction price with the goods imported on customs area of the Republic of Belarus that is at the price of actually paid or subject payment, is the total amount of all payments made or which are subject to implementation directly or indirectly in any form by the buyer directly to the seller and (or) the third party for benefit of the seller for imported goods.
For accounting in case of determination of customs value of goods of the goods price discounts provided by the seller to the buyer the size and conditions of their provision shall be specified in the agreement in foreign trade (contract) based on which commodity importation is performed. The size of such discounts also shall be specified in the invoice (invoice).
5. For the purpose of confirmation of the declared customs value of goods determined by application of method of determination of customs value of goods by transaction price with imported goods, the customs applicant shall submit to customs authority of the Republic of Belarus the documents according to appendix 1 to this Provision proving the declared customs value and the method of determination of customs value of goods elected by him.
6. If the customs authority of the Republic of Belarus has reasons to believe that coherence of participants of the transaction affected transaction price, the customs applicant has the right to submit to customs authority of the Republic of Belarus the documents confirming lack of influence of coherence of participants of the transaction on transaction price.
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The document ceased to be valid since June 5, 2014 according to Item 7 of the Resolution of Council of Ministers of the Republic of Belarus of May 27, 2014 No. 509.