RESOLUTION OF THE STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF BELARUS

of June 24, 2004 No. 52

About property attachment of the payer by customs authorities

According to the General part of the Tax code of the Republic of Belarus the State Customs Committee of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about property attachment of the payer (other obliged person) by customs authorities, accounting, storage, assessment and realization of distrained property.

2. Determine that forms of the inventory of cash are forms of the strict reporting.

3. To the Minsk central customs (Pashkevich I. V.):

3.1. determine requirement, provide production and supply of customs with magazines of document registration about property attachment, magazines of registration of document transfer, registers of acts of the inventory and assessment (revaluation) of property, books of accounting of distrained property, and also forms of the inventory of cash;

3.2. provide necessary completion of the automated Delivery Control system in connection with entry into force of this resolution.

4. To financial and economic management (Nikolaeva L. V.) provide financing on the purposes specified in Item 3 of this resolution within the approved assignments.

5. To chiefs of customs:

5.1. bring contents of this resolution to staff of customs;

5.2. provide collection of customs payments, penalty fee, and also economic sanctions applied till March 1, 2007 by the address of claim to property of payers (other obliged persons) according to the procedure, established by the enclosed Instruction about property attachment of the payer (other obliged person) by customs authorities, accounting, storage, assessment and realization of distrained property, including concerning the customs debt which arose before the date of entry into force of this resolution;

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