RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of January 20, 2005 No. 56

About establishment of procedure for determination of the size of subjects to payment in the budget of the amounts of export customs duties on oil products

In pursuance of Item 2 of the Presidential decree of the Republic of Belarus of January 13, 2005 "About collection of export customs duties when exporting some goods from customs area of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 14

1. Determine that:

1.1. when exporting export customs duties in the amount of, exceeding tax amounts on value added are collected from customs area of the Republic of Belarus out of limits of state members of Eurasian economic community of oil products:

the hydrocarbonic raw material paid in the Republic of Belarus when importing and used for production of these oil products;

the hydrocarbonic raw material added in the Russian Federation upon purchase used for the production of these oil products shipped till January 1, 2005;

1.2. the tax amount intended to offsetting of export customs duty on value added on hydrocarbonic raw material is distributed on each type of oil products depending on exit in case of conversion of these raw materials used for production of these oil products.

2. Authorize the State Customs Committee in 3-day time to approve together with the Ministry of Finance, the Ministry of Taxes and Tax Collection, the Ministry of Foreign Affairs, the Ministry of Economics and in coordination with the Belarusian state concern on oil and chemistry the instruction about procedure for determination of the size of subjects to payment in the budget of the amounts of the export customs duties on oil products exceeding the tax amounts on value added paid or added for the hydrocarbonic raw material used for production of these oil products.

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