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THE DEGREE OF THE CABINET OF MINISTERS REPUBLIC OF BELARUS
April 26, 1994, N 278 Minsk

ON REGULATIONS TO DETERMINE THE CUSTOMS PRICE OF THE ARTICLES IMPORTED TO THE CUSTOMS TERRITORY OF THE REPUBLIC OF BELARUS

In accordance with the Law of the Republic of Belarus of February 3, 1993, "On Customs Tariff" the Cabinet of Ministers of the Republic of Belarus DECIDES:

1. To approve the attached Regulations to determine the customs price of the articles imported to the customs territory of the Republic of Belarus*.

2. To provide the State Customs Committee with the right to give explanations on the order to apply the Regulations to determine the customs price of the articles imported to the customs territory of the Republic of Belarus.

3. The State Customs Committee in agreement with the Ministry of Finance shall design the normative and methodology documents on the order to declare the customs price of the articles in accordance with the present Enactment. First Deputy of the Chairman of the Cabinet of Ministers of the Republic of Belarus M. Myasnikovich Manager of the Affairs of the Cabinet of Ministers of the Republic of Belarus N. Kavko ____ * They are not quoted here. The above Regulations are available at Regional and Minsk City Executive Committees, as well as at Ministries, Committees and organizations in interest. THE DECREE OF THE CABINET OF MINISTERS OF THE REPUBLIC OF BELARUS May 26, 1993, N 345 Minsk On approving the list of especially important products, in production of which the Cabinet of Ministers of the Republic of Belarus has the right to decrease for an enterprise with foreign investments for the period of up to three years the rate of profit tax by 50 percent In execution of article 30 of the Law of the Republic of Belarus of November 14, 1991, "On Foreign Investments on the Territory of the Republic of Belarus", the Cabinet of Ministers of the Republic of Belarus DECIDES:

1. To approve the list of especially important products in production of which the Cabinet of Ministers of the Republic of Belarus has the right to decrease for an enterprise with foreign investments for the period of up to three years the rate of profit tax by 50 percent, according to the Appendix.

2. The Ministry of Finance, the State Committee for Economy Planning in agreement with all the bodies in interest shall design and approve the order of granting privileges in profit tax to enterprises with foreign investments that manufacture the products especially important for the Republic. Chairman of the Cabinet of Ministers of the Republic of Belarus V. Kebich Manager of the Affairs of the Cabinet of Ministers of the Republic of Belarus N. Kavko LIST of especially important products, in production of which the Cabinet of Ministers of the Republic of Belarus has the right to decrease for an enterprise with foreign investments for the period of up to three years the rate of profit tax by 50 percent 컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴쩡컴컴컴컴컴컴컴컴컴컴커 Code of Classification Name of Products of Goods of Foreign Economic Activities 컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴좔컴컴컴컴컴컴컴컴컴컴켸 Food Products 0101-0106 live animals 0201-0210 meat and food meat sub products 0301-0307 fish 0401-041000000 milk and milk products, eggs of birds 0701-0714 vegetables and root plants 0808, 080920 edible fruits 1001-1008 grain bread 1101-1109 products of flour-grinding and cereal production 1206, 121291 sunflower seeds and sugar-beet 1501-1522 fats and oils 1601-1605 meat and fish products 1701-1704 sugar and confectionery 1806 chocolate and other cacao-containing products 1901-1905 products from cereals and grasses 2001-2009 vegetable-processing products Consumer Products 3303-3307 perfumery and cosmetics 3401-3402 soap and detergents 3405-3407 shoe polish and creams, candles 6101-6117 stockinet clothes and clothing articles 6201-6217 textile clothes and clothing articles 6301-6307 other ready-made textile articles 6401-6406 footwear 6501-6506 headgear 6911-6913 crockery 8414 refrigerators, freezers 8509-8510 electrical machines and equipment 8519-8520 8524, 8527, 8528 9201-9206 musical instruments 9401, 9403-9405 furniture 9501-9507 toys, sports appliances Medical and Pharmacological Equipment and Preparations 2936-2941 provitamins, vitamins, hormones, alkaloids, antibiotics 3001-3006 pharmaceutical products 841920000 medical sterilizers 9018-9022 devices and appliances used in medicine, surgery, stomatology 9402 medical furniture Mini-Machinery for Agriculture and Equipment for the Processing Branches of Agriculture 870110 mini-tractors 870190110 8435 presses for juices 8438 equipment for industrial manufacture of food products Construction Materials and Works in Construction 3917 plastic pipes 3918-3921 plastic coatings 4418 wooden construction articles 4702-4704 cellulose 6801, 6802 articles from stone, gypsum, cement 6807-6811 690100-6914 ceramic articles 700100-702000 glass and glass articles 9001-9016 Optical Devices 8471 Computers and Appliances for them 8517, 8525, 8526, Devices and Services of Communication, 8534, 8537, Radio and Electronic Appliances and Devices 8540-8543 Machines, Mechanisms and Transport Services 842691 automobile cranes 842951, 842952 excavators 8474, 847930 equipment for production of construction materials and constructions 8508 electromechanical manual instruments 8601-8609 railway transport and trams 8702-8709, trucks, cars, buses, trolley-buses, moto-cycles, bicycles, 8711-8714 invalid carriages and parts thereof 842230 Packing materials for food products and equipment for parceling up Technical means for rehabilitation of disabled Extraction of precious metals from secondary raw materials Means of plant protection _______________________________________________________________ Manager of the Affairs of the Cabinet of Ministers of the Republic of Belarus N. Kavko THE DECREE OF THE CABINET OF MINISTERS OF THE REPUBLIC OF BELARUS January 23, 1995, N 42 Minsk On Liberation from the Tax Duties of the Articles, That Have the Character of Humanitarian Aid In accordance with the Law of the Republic of Belarus of February 3, 1993, "On Customs Tariff" the Cabinet of Ministers of the Republic of Belarus DECIDES: 1. To approve the applied Temporary Regulations On Liberation from the Tax Duties of the Articles, That Have the Character of Humanitarian Aid. 2. The Ministry of the Extraordinary Situations and Protection of Population from the Implications of the Catastrophe at the Chernobyl Nuclear Power Station in agreement with the Ministry of Social Protection, the Ministry of Education and Sciences, the Ministry of Health, the Ministry of Culture and Press and the Ministry of Finance within a month period to approve and submit to the State Customs Committee the list of organizations authorized to receive articles having the character of humanitarian aid. The above list shall contain only the organizations in which the accounting system allows to efficiently control the receipt of the humanitarian aid and its final utilization. 3. To give the State Customs Committee the right in cooperation with the Ministry of Finance and in agreement with the Ministries and other central managing bodies to adopt decisions on liberation from the customs duties of the articles having the character of humanitarian aid, that arrive to the address of the organizations not in the list mentioned in point 2 of the present Enactment. 4. The Ministry of Justice in cooperation with the Ministry of the Extraordinary Situations and Protection of Population from the Implications of the Catastrophe at the Chernobyl Nuclear Power Station and other bodies in interest shall within one month period submit to the Cabinet of Ministers of the Republic of Belarus proposals on establishing in the Republic of an efficient system to control the distribution and purposeful usage of the articles having the character of humanitarian aid, as well as on imposing responsibility of the organizations and officials for respective violations. Deputy of the Prime-Minister of the Republic of Belarus S. Ling APPROVED by the Enactment of the Cabinet of Ministers of the Republic of Belarus of January 23, 1995, N 42 TEMPORARY REGULATIONS on Liberating from the Customs Duties of the Imported to the Customs Territory of the Republic of Belarus Articles, Having the Character of Humanitarian Aid 1. As the articles having the character of humanitarian aid shall be understood the following articles, received free of charge from non-residents in the Republic of Belarus by the authorized organizations of the Republic and not intended for extracting commercial profit by both sender and receiver: - food products and vitamins; - clothes and footwear; - bed clothes; - sanitary and hygiene articles; - children toys; - articles of medical use; - articles specially designed and used for teaching, work or social rehabilitation of persons with physical or mental deficiencies (including spare parts, components and appliances for them). 2. Liberation of articles having the character of humanitarian aid from the customs duties is made irrespective of the country of origin or departure, except cases envisaged by the legislation of the Republic of Belarus or by the international treaties of the Republic of Belarus. The liberation does not include alcohol articles, tobacco and tobacco articles, transport means (except of medical purpose). 3. The order of customs documenting the imported articles having the character of humanitarian aid, is set forth by the State Customs Committee.

THE DECREE OF THE CABINET OF MINISTERS OF THE REPUBLIC OF BELARUS September 15, 1995, N 513 Minsk

THE PROCEDURES FOR CHARGING THE VALUE - ADDED TAX AND EXCISES The Cabinet of Ministers of the Republic of Belarus DECIDES:

1. To cancel since October 1, 1995, the Enactment of the Cabinet of Ministers of the Republic of Belarus of February 14, 1995, No. 87 "On Approving the List of Highly Deficit Products not Charged with the Value-Added Tax in 1995" (Collection of President's Decrees and Enactments of the Cabinet of Ministers of the Republic of Belarus, 1995, No. 5, doc. 118). 2. To approve the attached list of highly deficit products not charged with the VAT during importing them from the countries -- participants of the Commonwealth of Independent States, into the territory of the Republic of Belarus, and enact it since the moment of enactment of the Decree of the President of the Republic of Belarus of August 16, 1995, No. 300. 3. To agree that during sale by the managing subjects of the Republic of Belarus of the products into the countries -- participants of the Customs Union the VAT and excises are charged and paid also in case of sale of the above products for hard currency. 4. The State Customs Committee shall send to the customs bodies, Ministries and other central managing bodies explanations on how to apply the Decree of the President of the Republic of Belarus of April 19, 1995, No. 151. Prime-Minister of the Republic of Belarus M. Chigir APPROVED by the Enactment of the Cabinet of Ministers of the Republic of Belarus of September 15, 1995, N 513 LIST of highly deficit products not charged with the value-added tax during importing them from the countries - participants of the Commonwealth of Independent States into the territory of the Republic of Belarus 컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컫컴컴컴컴컴컴컴컴컴컴컴컴컴컴커 Code of the Product Nomenclature 쿍rief Description of Products of Foreign Economic Activities 컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컨컴컴컴컴컴컴컴컴컴컴컴컴컴컴켸 0702 tomatoes 0703 onions, garlic 0707 cucumbers 0709 other vegetables 0802 nuts 0806 grapes 0807 melons, water-melons 0808 apples, pears 0809 apricots, cherry, peaches (including nectarines),plums 1001 wheat and wheat-rye mixture 100200 rye 100300 barley 100400 oats 1005 maize 120100 soya 120500, 120600 rape and sunflower seeds 1208 flour and cake from oil seeds or fruits, except mustardseeds 1209 seeds, fruits and spore for planting 1701 cane-sugar or sugar-root and chemically pure solid sucrose 1702 other sugar types, ncluding chemically pure lactose, maltose, glucose... 1703 treacle (molasses), obtained as a result of extractionor sugar refining 1801-1805 cocoa (except products therefrom) 210110110 extracts, essences and coffee concentrates, solid... 2204, 2205 wine materials for processing 220820 cognac alcohol for processing 2301 flour and granules from meat or meat sub products... 2302 brans, siftings and otherwastes after riddling and 2303 wastes from production of starch and similar wastes... 2304 cakes and other solid wastes from extraction of soya oil... 2305 cakes and other solid wastes from extraction of peanutoil... 2306 cakes and other solid wastes from extraction of plant fats and oils... 2401 tobacco raw materials 250390000 other sulphur (except rawand non-refined and position 2802) 261790000 ores and other concentrates 2701, 2702, 2704 coal; lignite (brown coal); coke and semi-coke from coal, lignite or peat... 2709-2715 oil and products of oil and mineral fuel refinery; gr. 28 inorganic chemistry products; organic and inorganic compounds of precious and metals, radioactive elements and isotopes gr. 29 organic chemical compounds gr. 30 pharmaceutical products 3102 mineral fertilizers or chemical nitrogen 3103 mineral fertilizers or chemical phosphorus 3105 mineral or chemical fertilizers containing 2 or 3 nutritious elements... 320411000- disperse dyes and preparations 320490000 on the basis thereof... 320890910 dye and laqueur solutions on the basis of synthetic polymers, solidifiers 340700000 pastes for modeling... 3502 albumens (proteins)... 350400000 peptones and their derivatives... 3505 dextrins and other modified starches... 3507 ferments... 370210000 X-ray photo films in rolls... 370243000 photo films in rolls, nonperforated..., with width 380210000 activated coal 380700 wooden tar 3808 insecticides, rhodenticides, 381400900 complex organic solvents, not named otherwise: 382200000 complex diagnostics or lab reagents (except indicated 382390200 ion-exchange resins 382390910 chemical products and preparations for and surgery, not indicated otherwise 3901 ethylene polymers in primary forms 390311000, polystyrene in primary forms 390319000 4001 natural caouchouc, balata, gutta percha, guaula, 480100 newspaper paper in rolls or sheets 480252, 480253 other non-art paper and cardboard without fibers 480260 other non-art paper and cardboard without fibers 481011-481012 non-art paper and cardboard for writing, graphic purposes withoutfibers received the content of such fibers in the composition below 481029 non-art paper and cardboard for writing, graphic purposes without fibers received the content of such fibers in the composition above 481099100 paper and cardboard non-art, kaolin-coated 482351900 paper and cardboard for writing, printing and stamped or perforated, others 482359900 paper and cardboard for writing, printing and other graphic purposes, others 4901 printed books... 4902 newspapers, magazines, other periodicals... 500600 silk yarn or yarn from silk wastes... 5101 wool without cardo- or hacking 5201 cotton fibers unhackled 520300000 cotton fibers hackled 5205, 5206 cotton yarn, non-packed for retail sale 5208-5212 cotton fabrics... 5402, 5403 synthetic and artificial threads(except for for retail sale... 5501-5507 chemical staple fibers... (except 5505) 5601 wool from textile raw (except 560130000) materials and products therefrom... from 681099000 railway sleepers 701510000 glasses for sight correction spectacles, 7017 lab glassware hygiene or pharmaceutical... 7201 pig and mirror cast iron... 7202 ferrous alloys 7203 products of direct restoration of iron ore and other foam iron 7208, 7209, 7211 flat rolled iron or undoped steel without coating... 721031-721039 flat rolled iron or undoped steel (except 721039100) width over 600 mm, zinc- electrically-coated 721050 flat rolled iron and undoped steel, width over 721090350- flat rolled iron and undoped 721090900 steel, width over 600mm, tically, others 721012110 white tin-plate 7213, 7214 rods of iron and undoped steel... 7216 corners, special profiles from iron and undoped steel 7219 flat rolled iron from stainless steel width over 7228 rods from other doped steel; corners, special profiles from other doped steels... 730210310 new rails with weight 20kg/m and up 730300 pipes and hollow profiles from cast iron 7304 pipes and hollow seamless from ferrous metals... 7305, 7306 pipes others, hollow profiles from ferrous metals 7307 fittings for pipes from ferrous metals 730900 reservoirs, tanks, vessels..from ferrous 7312 twisted wire, ropes... 7324 (except equipment sanitary- technical 732410100, and parts thereof from ferrous 732490100) metals 732510910 cast other articles for sewerage and water gr. 74 copper and articles therefrom gr. 75 nickel and articles therefrom gr. 76 aluminum and articles therefrom gr. 78 lead and articles therefrom gr. 79 zinc and articles therefrom gr. 80 tin and articles therefrom gr. 81 other non-precious metals; metal-ceramics: articles therefrom 8311 wire, rods, pipes, plates, electrodes from nonprecious metals 8404 auxiliary equipment to use with boilers... 8407 combustion engines with spark ignition and crank-and- shaft mechanism 840820 engines for transport means listed in group 87 8409 spare parts... 8412 engines and power plants others 8413 liquid pumps with or without flow-meters... 8414 vacuum and air pumps; compressors... 843290100 ploughshares 8466 spare parts and appliances... 8481 taps, valves and other tooling 8482 bearings... 8483 transmission shafts (including cams and cranks); bearing cases, sliding bearings; pairs and shafts with gears,others 8485 parts used in various machines... 8501 electric motors and generators... 8504 electric transformers... 8505 electric magnets 850720910 power lead batteries 8509 electromechanical home machines with built-in electric motors 8511 electric equipment for ignition or start of combustion engines 8533 electric resistors... 8535, 8536 electric equipment for switching, breaking, 8537 pendants, panels (including CPU control), consoles... 8539 electric and gas filament bulbs 8541 diodes, transistors and other semiconductor devices 8544 insulated wires... 8545 carbon electrodes, carbon brushes... 8546 electric insulators from any material... 8607 assemblies and parts to locomotives, other railway transport and trams 860800 road devices railway and tram 870130000 caterpillar tractors 870590900 special-purpose automobiles, others... 8708 parts and equipment for cars... 8802 other flying devices (helicopters, air-planes) 8803 parts of flying machines 901020000 equipment for photo- and film laboratories, other 9405 illumination equipment _______________________________________________________________ CABINET OF MINISTERS OF THE REPUBLIC OF BELARUS NATIONAL BANK OF THE REPUBLIC OF BELARUS DECREE March 29, 1995, N 161/3 Minsk ON EXPORTING FROM THE REPUBLIC OF BELARUS AND IMPORTING INTO THE REPUBLIC OF SECURITIES IN 1995 In accordance with the Law of the Republic of Belarus "On Securities and Stock Exchanges" the Cabinet of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus DECIDE: 1. To allow in 1995 free export of securities of Belarusian issuers from the Republic of Belarus for circulation outside the Republic. 2. To ban in 1995 the import into the Republic of Belarus for circulation on its territory of securities by foreign issuers. As exception, the securities by foreign issuers are allowed for circulation in the Republic in case they are registered in the Inspection on Securities of the Ministry of Finance on the basis of the conclusion of the Commission founded by the above Inspection. The Commission comprised of the representatives of the above Inspection, other structural departments of the Ministry of Finance, as well as of the National Bank, issues conclusions with the account of the liquidity of the securities and expected return of spending to buy them. Prime-Minister of the Republic of Belarus M. Chigir Chairman of the Board of the National Bank of the Republic of Belarus S. Bogdankevich DECREE of the Cabinet of Ministers of the Republic of Belarus of May 12, 1995, N 252 ON APPROVAL OF THE EXCISE RATES ON GOODS IMPORTED TO THE TERRITORY OF THE REPUBLIC OF BELARUS (Collection of Decrees of the President and of Enactments of the Cabinet of Ministers of the Republic of Belarus, 1995, N 15, p. 348) With the aim to execute the Agreement on the Customs Union between the Republic of Belarus and the Russian Federation of January 6, 1995, the Cabinet of Ministers of the Republic of Belarus DECIDES:

1. To approve the applied excise rates on goods imported to the territory of the Republic of Belarus.

2. To establish that the excise rates for the goods imported to the territory of the Republic of Belarus are in power till the moment of making changes in the legislation acts of the Republic of Belarus on taxation matters.

3. The State Customs Committee in cooperation with the Ministry of Finance shall till June 1, 1995, design and pass the order of charging the excises for goods imported to the territory of the Republic of Belarus.

4. To adopt the Enactment of the Cabinet of Ministers of the Republic of Belarus of March 23, 1995, No. 152 as invalid.

5. To enact the present Decision since June 1, 1995. Prime-Minister of the Republic of Belarus M. Chigir APPROVED by the Enactment of the Cabinet of Ministers of the Republic of Belarus of May 12, 1995, No. 252 The Excise Rates for Goods Imported to the Territory of the R. 컴컴컴컴컴컴컴컴컴컴쩡컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컫컴컴컴컴컴컴컴컴컴커 Goods Code in the Brief Name of the Goods Excise Rate in % to the Goods Assortment of Customs Price or in of Foreign Economic ECU per Goods unit Activities 컴컴컴컴컴컴컴컴컴컴좔컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컨컴컴컴컴컴컴컴컴컴켸 220300 malt beer 0.3 ECU per 1 l 2204 (except natural grape wines, 0.5 ECU per 1 l 220410, 220430) including fortified ones 220410 sparkling wines* 1 ECU per 1 l 2205 vermouths and other grape 1 ECU per 1 l natural wines with addition of plant or aromatic extracts 220600 other fermented drinks (apple 0.5 ECU per 1 l cider, pear cider (pearru), honey drink) 220710000 ethyl alcohol denatured with 40% but no less than alcohol content at least 80% 4 ECU per 1 l volume 220820100, strong alcohol drinks, produced 5 ECU per 1 l 220820900 by distillation of grape wine or grape husks 220830 whisky 5 ECU per 1 l 220840 rum and taphia 5 ECU per 1 l 220850 gin and juniper infusion 5 ECU per 1 l 220890110, arrack 5 ECU per 1 l 220890190 220890310 2, 0from vodka 3.5 ECU per 1 l 220890390 220890330, from plum, pear or cherry alcohol 3 ECU per 1 l 220890390 infusion excluding liqueurs 220890510- other alcohol drinks, 3 ECU per 1 l 220890790 liqueurs, etc. from 220890530, alcohol juices** 30% from 220890730 220890910, ethyl denatured alcohol 400% but not less 220890990 with alcohol content below than 4 ECU per 1 l 80 vol. % 2402 (except cigars (including cigars with 2 ECU per 1000 240290000) cut-off ends), cigarillos (thin cigars) and cigarettes from tobacco 271000330, automobile gasoline 20% 271000350 401110000 (except tires and outer tires for cars*** 30% radial all-steel tires and all-steel outer tires for them) from 401110000 radial all-steel tires and outer 15% tires for them for cars*** 401310100 internal tires for cars*** 30% from 420310000 clothes from natural leather 35% from 430230100 plates with template area 35% 15 sq. in. and up from 430230100 plates with template area 10% below 15 sq. in. from 430310 collars, cuffs and finishes 10% from 430310 coats, short coats, jackets 35% fur tippets, boas, scarves, pelerines**** 570500 (only carpets and textile floor 40% carpets) covers, others decorated or not 650692000 other headgear with or without 20% lining, decorated with natural furs***** 701321 vessels for drinking from 20% cut glass 701331 articles to lay the table... 20% or kitchen things... from cut glass 701391 other articles from cut glass 20% 710239000 diamonds 10% 7113 jewelry articles and their 30% parts from precious metals or metals coated with precious metals 7114 gold and silver articles and 30% their parts from precious metals and metals coated with precious metals 7116 articles from natural or grown 30% pearls, precious or semi-precious stones (natural, artificial or reconstructed) from 8/0321, cars with piston combustion 15% from 8/0322 engine and cylinder volume up to 1500 cub.cm****** from 830323 cars with piston combustion 20% engine and cylinder volume from 1501 to 3000 cub.cm****** inclusive 870323110, automobiles equipped 15% 870332110, for living 870333110 from 8/0324 cars with piston combustion 25% engine and cylinder volume above 3000 cub.cm****** from 870331 cars with diesel or semi-diesel 15% engine, using fuel with low cetane number and cylinder volume up to 1500 cub.cm****** from 870332 cars with diesel or semi-diesel 20% engine, using fuel with low cetane number and cylinder volume from 1501 to 2500 cub.cm inclusive****** from 870333 cars with diesel or semi-diesel 25% engine, using fuel with low cetane number and cylinder volume above 2500 cub.cm****** from 870421, trucks with load capacity 10% from 870431 up to 1.25 ton from 890391 yachts 30% from 890392 cutters (except of special 30% purpose) from 930320 fowling-pieces 20% from 940510500 chandeliers and other electric 20% illumination articles from cut glass ___________________ * the nomenclature of goods is determined both by code and name. ** alcohol juices are juices with volume alcohol content above 0.5%. *** in case of shipments to car plants as components are not charged with excises. **** fur articles for children (for boys: height - 170 cm inclusive, breast - up to 88 cm inclusive; for girls: height - up to 164 cm inclusive, breast - up to 84 cm inclusive) are not charged with excises. ***** headgear for children (sizes up to 56 cm inclusive) are not charged with excises. ****** cars specially equipped for medical purposes are not charged with excises.

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