THE LAW OF THE REPUBLIC OF BELARUS

February 3, 1993

ON CUSTOMS TARIFF

Article 1.

Objective and scope of the Law The present Law shall establish the procedures for the formation and application of the Customs Tariff as well as the rules for the imposition of customs duties on things moved across the customs border of the Republic of Belarus. The scope of application of the present Law shall be the customs territory of the Republic of Belarus.

Article 2.

Customs Tariff of the Republic of Belarus The Customs Tariff of the Republic of Belarus shall be a systematized summary of rates of customs duties to be imposed on things imported into the customs territory of the Republic of Belarus. The Customs Tariff of the Republic of Belarus shall be formed in accordance with the internationally recognized principles and standards of customs tariff regulation and shall be based on the Harmonized System of Goods Description and Coding. The Customs Tariff shall be approved by the Council of Ministers of the Republic of Belarus which shall have the right to establish, modufy, suspend the application and cancel customs duties valid in relation to things imported into the customs territory of the Republic of Belarus according to the procedure defined by the present law and other legislative acts of the Republic of Belarus.

Article 3.

Customs Tariff Commission of the Council of Ministers of the Republic of Belarus To form the Customs Tariff of the Republic of Belarus and work out main guidelines of the customs tariff politics of the Republic of Belarus, the Customs Tariff Commission shall be set up under the Council of Ministers of the Republic of Belarus. The Customs Tariff Commission of the Council of Ministers of the Republic of Belarus shall include representatives of executive bodies of Oblast and Minsk City Soviets of People's Deputies as well as representatives of the Ministry of Finance of the Republic of Belarus and other republican bodies of state administration appointed by the Council of Ministers of the Republic of Belarus. Sessions of the Customs Tariff Commission of the Council of Ministers of the Republic of Belarus may be attended by representatives of industries of the economy and public associations of the Republic of Belarus whose interests are related to propositions being under consideration as regards customs tariff regulations. Organizational and technical aspects of the work of the Customs Tariff Commission of the Council of Ministers of the Republic of Belarus shall be secured by the State Committee on Foreign Economic Relations of the Republic of Belarus. Regulations on the Customs Tariff Commission of the Council of Ministers of the Republic of Belarus shall be approved by the Council of Ministers of the Republic of Belarus.

Article 4.

Tasks of the Customs Tariff Commission of the Council of ministers of the Republic of Belarus Tasks of the Customs Tariff Commission of the Council of Ministers of the Republic of Belarus shall be: 1) working out of propositions on main guidelines of the customs tariff politics of the Republic of Belarus, including propositions on the establishment, cancellation, suspension or alteration of customs duties, granting of customs privileges and preferences as well as on modification of the classification of the Customs tariff of the Republic of Belarus; 2) distribution of legislative bills, draft decrees of the Government and international agreements of the Republic of Belarus in the part concerning customs tariff regulations; 3) working out of customs tariff measures facilitating effective functioning of the internal market and assisting in the increase of the export potential of the Republic of belarus.

Article 5.

Main kinds of customs duties Main kinds of customs duties shall be conventional and autonomous customs duties.

Article 6.

Conventional customs duties Conventional customs duties shall be applied in relation to things with the origin in countries and their unions enjoying in the Republic of Belarus the most favoured trade treatment due to international agreements concluded by the Republic of Belarus. On a decision of the Council of Ministers of the Republic of Belarus, conventional customs duties may be applied also in relation to things with the origin in any countries or their unions which have no relevant agreements with the Republic of Belarus, if this is dictated by foreign economic interests of the Republic of Belarus. Amounts of conventional customs duties shall be establi-shed in accordance with principles and norms of the international trade.

Article 7.

Autonomous customs duties Autonomous customs duties shall be one of the main instruments for the implementation by the Republic of Belarus of its right for the protection of the national economy against adverse effects of foreign economic factors. Unless otherwise envisaged by the present Law or other legislative acts of the Republic of Belarus, autonomous customs duties shall be applied: 1) to things with the origin in countries or their unions which do not enjoy in the Republic of Belarus the most favoured treatment; 2) to things with the origin in countries or their unions which enjoy in the Republic of Belarus the most favoured treatment when the amount of the applicable conventional duties exceeds the amount of the autonomous duties or when the amount of the applicable conventional duties is not fixed by the Customs Tariff of the Republic of Belarus.

Article 8.

Specific customs duties The Council of Ministers of the Republic of Belarus shall have the right to establish specific kinds of customs duties, i.e.special and preferential duties. Specific customs duties shall be applied in relation to things, imported into the customs territory of the Republic of Belarus, in exclusive cases and shall incur non-use of conventional and autonomous duties.

Article 9.

Special customs duties Special duties shall have autonomous character with higher rates and shall be applied: as a protection measure if things are imported into the customs territory of the Republic of Belarus in such amounts or on such conditions which are detrimental or threaten to be detrimental to domestic manufacturers of similar or competing goods; as a retaliatory measure to distriminating actions against the Republic of Belarus by individual countries or their unions. Upper rates of special customs duties shall be established in each separate case and shall depend on the degree of the detriment or nature of discriminating actions.

Article 10.

Preferential customs duties Preferential customs duties may be of autonomous or conventional nature with lower rates and shall be applied in relation to things: originating from states which have concluded with the Republic of Belarus relevant agreements on reciprocal reduction of current customs duties regarding appropriate groups of goods; originating from states which form together with the Republic of Belarus a customs union or a free trade zone or are engaged in preparations to form such union (zone); originating from developing countries enjoying the general System of Preferences in accordance with principles and norms of international trade; cirulating in the border trade. The Council of Ministers of the Republic of Belarus shall have the right to establish quotas on the preferential import of things into the customs territory of the Republic of Belarus as a precondition for the application of preferential customs duties.

Article 11.

Rates of customs duties The amount of customs duties shall be determined by the following kinds of rates: ad valorem, expressed in percents of the customs cost of things; specific, expressed in a monetory amount collected from a unit of measurement of things; combined rates, which combine the above two kinds.

Article 12.

Determination of the country of origin of things for their imposition by customs duties The country of origin of things shall be the country wherein things were totally produced or subjected to a sufficient reprocessing or processing. The rules for the determination of the country of origin of things moved across the customs border of the Republic of Belarus shall be approved by the Council of Ministers of the Republic of Belarus and shall be based on norms and standards generally accepted in international practice. The country of origin of things determined in accordance with the rules mentioned above in part two of the present Article shall be declared to customs bodies during customs clearance.

Article 13.

Customs cost Computation of customs duties on things liable to customs duties shall be made on the basis of their customs cost. The rules for the determination of the customs cost shall be approved by the Council of Ministers of the Republic of Belarus and shall be based on norms and standards generally accepted in international practice. The customs cost shall be declared to customs bodies of the Republic of Belarus when things are being declared for their customs clearance. Customs duties shall be collected from the real customs cost irrespective of whether it corresponds to the declared cost.

Article 14.

Computation and payment of customs duties Customs duties shall be computed by customs bodies od the Republic of Belarus in accordance with the provisions of the present Law and rates of the Customs Tariff of the Republic of belarus in force at the day of customs clearance of things liable to customs duties. Customs duties shall be paid to customs bodies of the Republic of Belarus; customs duties in relation to thnings sent by international mail shall be paid to post offices. When computing the customs cost and paying the customs duties, foreign currency shall be recalculated into the currency of the Republic of Belarus at the rate of the National Bank of the Republic of Belarus applied in computations of foreign economic operations and valid at the day of the customs clearance of things. Customs duties can be paid both in the currency of the Republic of Belarus and in foreign currency purchased by the National Bank of the Republic of Belarus and shall be transferred to the budget of the Republic of Belarus. The procedures for the collection, payment, deferment and payment by imstalments of customs duties shall be determined by the Ministry of Finance of the Republic of Belarus.

Article 15.

Things which are liable to customs duties Customs duties of any kind shall not be imposed on: 1) the currency of the Republic of Belarus, foreign currency and stocks; 2) transportation facilities moved across the customs border of the Republic of Belarus when making international transportation of freight, luggage and passengers, as well as their integral equipment, tooling, spare parts and fuel necessary for the normal operation of transportation facilities on the way or purchased outside the customs territory of the Republic of Belarus so as to liquidate accidents (breakage) of such facilities; 3) things liable to the transfer into the ownership of the State in cases stipulated by the legislation of the Republic of Belarus; 4) things originating from the customs territory of the Republic of Belarus being imported back into this territory without processing or reprocessing (in the unaltered state); 5) things being imported back into the customs territory of the Republic of Belarus, originating from a territory other than the above territory, with customs duties paid for them when they were initially imported into the customs territory of the Republic of Belarus and temporarilly exported outside this territory under the obligation of their back importation; 6) things produced inside free customs areas located on the territory of the Republic of Belarus and degigned for the use or such territory; 7) things temporarily located on the customs territory of the Republic of Belarus for the purpose of their industrial reprocessing (repair), storage or use on condition of their back exportation; 8) things imported into the customs territory of the Republic of Belarus after their temporary location outside this territory for the purpose of their industrial reprocessing (repair) or use; 9) things transported in transit via the territory of the Republic of Belarus; 10) other things in cases defind by legislative acts of the Republic of Belarus.

Article 16.

Things exempted from customs duties In accordanse with the procedure and condition s determined by the Council of Ministers of the Republic of Belarus, the following things may be exempted from customs duties: 1) personal property of citizens moving into the Republic of Belarus for permanent residence; 2) property received by residents of the Republic of Belarus outside the customs territory as inheritance; 3) furniture and household goods designed for the arrangement of a flat (house) of non-residents of the Republic of Belarus in the Republic of Belarus; 4) personal things and objects which are necessary for the education of persons who are non-residents of the Republic of Belarus and study in educational institutions of the Republic of Belarus; 5) wedding presents and dowry; 6) adver tizing materials, samples of products and other items of insignificant cost having no commercial character; 7) things designed for scientific, educational and cuitural uses; 8) religious objects necessary for the performance of religious rites; 9) things representing humanitarian aid; 10) matirials for the arrangement and decoration of military cemeteries, objects used in funeral ceremonies; 11) inexpensive presents and souvenirs sent by international mail or imported by individual persons being non-resilents of the Republic of Belarus and designed for individual persons; 12) awards and decorations; 13) fodder for transported animals; 14) pacing and other materials needed to ensure safety of freight during its transportation; 15) laboratory animals, biological and chemical substances for scientific research; 16) fishery products of Belarusian ships and ships rented (chartered) by residents of the Republic of Belarus engaged in sea fishery, as well as products manufactured outside the customs territory of the Republic of Belarus at industrial and agricultural enterprises (lands) owned by residents of the Republic of Belarus or rented by them; 17) fixed productive assets imported from countries in connection with the transfer of production facilities into the territory of the Republic of Belarus; 18) documents and other things having no commercial value; 19) things purchased by citizens being residents of the Republic of Belarus outside the customs territory of the Republic of Belarus for the amount that corresponds to norms generally accepted in international peactice; 20) treatment preparations, agents for determination of the blood group and analysis of tissue.

Article 17.

Return of customs duties collected in excess and collection of underpaid customs duties Sums of customs duties collected in excess shall be returned to the person, from whom they have been collected, on his demand within one year from the day of customs clearance. Customs duties that were not paid in due time shall be collected by the order of customs bodies of the Republic of Belarus in the indisputable manner. Customs duties that were not paid in due time shall be collected with a fine amounting to 0,2 persent of the arrears per each day of delay, including the day of payment.

Article 18.

International agreements of the Republic of Belarus If international agreements of the Republic of Belarus establish norms other than the norms contained in the present law or other legislative acts of the Republic of Belarus in the part of customs tariff regulations, then norms of an international agreement shall prevall. Chairman, Supreme Soviet of the Republic of Belarus S. SHUSHKEVICH DECREE OF THE PRESIDIUM OF THE SUPREME SOVIET OF THE REPUBLIC OF BELARUS February 3, 1993 Minsk ON ENTRY INTO FORSE OF THE LAW OF THE REPUBLIC OF BELARUS "ON CUSTOMS TARIFF" The Supreme Soviet of the Republic of Belarus decrees the following: 1.The Law of the Republic of Belarus "On Customs Tariff" shall enter into force from the day of its publication. 2. The current legislative acts shall be applied inasmuch as they do not contradict the law on Customs tariff until the legislation of the Republic of Belarus is made correspondent to the Law of the Republic of Belarus "On Customs Tariff". 3. The Council of Ministers of the Republic of Belarus shall be charged, within a three-month time, to: submit to the Supreme Soviet of the Republic of Belarus proposition on making legislative acts of the Republic of Belarus correspondent to the law of the Republic of Belarus "On Customs Tariff"; make decisions of the Government of the Republic of Belarus correspondent to the Law of the Republic of Belarus "On Customs Tariff" and ensure the review and cancellation by Ministries, State Committees and Departments of the Republic of Belarus of their norm-sitting acts, including instructions contradicting the Law of the Republic of Belarus "On Customs Tariff". Chairman, Supreme Soviet of the Republic of Belarus S. SHUSHKEVICH


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