MATTERS RELATED TO COLLECTING OF VALUE-ADDED TAX AND EXICES OVER IMPORTING GOODS TO THE TERRITORY OF THE REPUBLIC OF BELARUS.
In comformity with the Decree of the President of the Republic of Belarus "On payment of value-added tax and excise by importing goods on the territory of the Republic of Belarus "N300, of August 16,1995 the Cabinet of Ministers of the Republic of Belarus DECREES
1. Ratify the accompanying: list of technological equipment and spare parts for it,not taxed with value-added taxes by importing on the territory of the Republic of Belarus; list of means of transportation for public use and spare parts for them,not taxed with value-added taxes by importing goods on the territory of the Republic of Belarus; list of food products,taxed with value-added tax in the amount of 10% by importing on the territory of the Republic of Belarus; list of products for children,taxed with value-added tax in the amount of 10% by importing on the territory of the Republic of Belarus.
2. Enlarge the scope of the Decree of the Cabinet of Ministers of the Republic of Belarus"On release of customs duty tax of things,which were sent to the Republic of Belarus as humanitarian aid "N 42,of January 23,1995 (The Code of Decrees of the President and Decrees of the Cabinet of Ministers of the Republic of Belarus ,N3,1995,p.53),concerning things ,which were sent to the Republic of Belarus as humanitarian aid and have authorities of central organs of state governing by releasing indicated things from customs duty tax also on the payment of value-added tax.
3. Be it resolved, subjects of managing pay till getting excise marks,an excise advance payments in the amount of 30% from numbered sums,and also pay the price of the indicated marks,as it is resolved by the Ministry of Finance. in case of refuse of subject of managing from importing goods on the territory of the Republic of Belarus,excise advance payments are liable to return.Be it ratified by the Ministry of Finance the return procedure of these payments. difference between excise sums,which are to be deposited in budget ,and actually paid till getting excise marks by advance payments is liable to payment by customs commodity processing.
4. The State Customs Cometee jointly with the Ministry of Finance and Chief State Customs Inspection by the Cabinet of Ministers of the Republic of Belarus should work out methodical directions on import of products in the Republic of Belarus ,which are to be marked by excise marks.
5. The Ministry of Economics, the Ministry of Foreign Economic Activities,the Ministry of Finance should analyse the fulfilment of the Decree of the President of the Republic of Belarus N300,August 16,1995 concerning collecting value-added taxes and excise and if needed move a resolution on changing of corresponding excise rates and value-added tax ,proceeding from national interests of the Republic of Belarus and Agreement on Customs Union between the Republic of Belarus and Russian Federation. 6. The Ministry of Economics,the Ministry of Finance together with the concerned should work out and submit for the Cabinet of Ministers a list of products ,which are of great importance for population of the republic and return procedure of paid sums on value-added tax for persons ,importing these goods on the territory of the Republic of Belarus.
7. The State Customs Commeetee, the Main State Tax Inspection of the Cabinet of Ministers of the Republic of Belarus,Ministry of Finance collecting excise for products,imported on the territory of the Republic of Belarus ,should follow the Decree of the Cabinet of Ministers of the Republic of Belarus "On ratification of excise rates on products , imported on the territory of the Republic of Belarus" N 252, of May 12,1995
8. To bring into operation points 1 and 2 of the present decree since the Decree of the President of the Republic of Belarus N300,of August 16,1995 has come into force. Prime-minister of the Republic of Belarus M.Chigir LIST of technological equipment and spare parts for it,not taxed with value-added tax, by importing on the territory of the Republic of Belarus. IS RATIFIED by the Decree of the Cabinet of Ministers of the Republic of Belarus N484,of September 5, 1994 ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿ Goods nomenclature ³ Short designation of the goods ³ code of foreign economic ³ ³ activities ³ ³ ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ 8401 10 000 nuclear reactors 8401 20 000 equipment,mecanisms and their parts for disintegration of isotopes 8402(except steam boilers and their other types 8402 90 000) 8403 boilers of central heating (except 840390) 8405 gas generators and steam generators (except 840590000) 8406 steam and other turbines (except 840690000 8410 hydraulic turbines,water wheels and regulators (except 841090) for them 8417 industrial and laboratory furnaces and chambers (except 841790000) 8418 50 refrigerating or freezing show-cases 841861-841869 refrigerating and freezing equipment... 8419 industrial and laboratory equipment with electric (except 841990) and non-electric heating 8420 10 000 calenders and other roller machines 8421 centrifuges,including centrifugal driers (except 842191000, 842199000) 8422 dish washing mashines (except 8422 11 000) 8423 equipment for weighing of commodities (except 8423 10,842381500, 8423 90 000) 842420 pulverizers and analogous mechanisms 842430 sand-blast or steam-blast apparatus 842481 other apparatus for spraying for agriculture and gardening 8425 lifting block and tackles and hoists 8426 derrick cranes and other cranes of different types,including cable cranes 8427 fork-lift trucks 8428 other machines for lifting,travel,loading and unloading 8429 self-propelled swinging and self-propelled not swinging bulldozers 8430 machines and other mechanisms for travel, lay-out,profile 8432 agricultural machines, machines of gardening (except 843290) and timber enterprise for preparation and cultivation of soil 8433 machines and mechanisms for harvesting and (except 843390000) threshing of agricultural crops 8434 milking plants and apparatus ,equipment for (except 8434 90000) milk processing 8435 presses,crushers and analogous machines for (except 8435 90000) wine-making 8436 other equipment for agriculture ,gardening, (except 843691000, forestry 843699000) 8437 machines for refinement,separator and sifting (except 843790000) of seeds 8438 other equipment for industrial preparation (except 843890000) of food stuffs and drinks 8439 equipment for paper mass praduction (except 843991,843999) 8440 bindery equipment,including stitching (except 844090000) machines 8441 other equipment for production of paper mass (except 844190) articles 8442 machines,apparatus and rigging(except (except 844240000,844250) machines,indicated in commodity positions from 8456 till 8465) for type casting or type setting 8443 printing equipment (except 844390) 844400 machines for extruding,stretching,texturing, cutting of artificial textile materials 8445 machines for processing of textile fibres 8446 looms 8447 knitting and looping machines for production (except domestic of fashioned yarn knitting machines) 844900000 equipment for production or finishing of cloth and felt 8450 washing mashines (except domestic washing mashines 845090000) 8451 equipment(except mashines,indicated in (except domestic ironing commodity position 8450)for washing, mashines,845190000) cleaning,wringing,drying,ironing,pressing... 845221000 other automatic sewing mashines 845229000 other sewing mashines 8453 equipment for preparation,tanning and (except 845390000) currying of skins and leather 8454 converters,founding buckets,moulds and (except 845490000) mashines 8455 rolling mills and rollers for them (except 845530,845590000) 8456 laser,electronical-radial,ion-radial and other radial and supersonic mashines 8457 manifacturing centres 8458 cutting lathes 8459 cutting mashines 8460 grinding,honing,tool-grinding mashines 8461 slitting,planing,broaching,mortising mashines 8462 mashines(including presses)for metal processing by die-forging,forging or pressing 8463 other mashines for metal processing 8464 mashines for stone,ceramics,concrete processing 8465 mashines for processing of wood,cork and ebonite 8468 equipment and apparatus for soldering and (except 846890000) hard soldering and welding 8474 equipment for sorting,washing,growing (except 847490) shallow,mixing and intermixing of soil,stone, ores 8475 mashines for assembling electric and (except 847590000) electronic lamps 8477 equipment for processing of rubber or plastics (except 847790) or for production of articles ,made of these materials 847810000 mashines for preparation of tabacco 8479 mashines and mechanical apparatus of their (except 847990) designated purpose 8480 flasks and moulds,founding bottom plates, founding models 8514 electric industrial or laboratory furnaces and (except 851490) chambers 8515 mashines and apparatus for electric(including (except 851590000) electric gas heating),laser(or with other light or photon rays) 851730000 commutators for telephone and telegraph communication 8525 apparatus,transmitting for radiotelephone (except 852530) and radiotelegraph communication 8526 apparatus of radiolocation and radionavigation 8543 electric mashines and apparatus for their (except 854390) designated purpose 860400000 self-propelled and not self-propelled transport means 90101000 equipment for automatic developing of photographic films and cine films 902219000 apparatus,based on the effect of X-ray radiation,other 902229000 apparatus,based on the use of alpha,beta and gamma radiation,other 9024 mashines and apparatus for tests on hardness, (902490000) firmness,tension and comprehension 9025 hydrometers and analogous apparatus, working by immersion in fluid,thermometers 9026 apparatus for measuring and control of (except 902690) consumption level,pressure and other variable characteristics of fluid and gas 9027 apparatus for physical and chemical analysis (except 902790900) 9028 feed and production gas,fluid and electric (except 902890) energy meters 9030 oscilloscopes,spectrometers and other apparatus for measuring and control of electric size 9031 measuring control apparatus,mashines or (except 903190) devices 9032 apparatus for automatic direction and (except 903290) regulation LIST of transport means of public use and spare parts for them, not taxed with value-added tax ,by importing on the territory of the Republic of Belarus. IS RATIFIED by the Resolution of the Cabinet of Ministers of the Republic of Belarus,484 of September 5,1995 ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿ Goods nomenclature code ³ Short designation of goods ³ of foreign economic activities ³ ³ ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ 8601 rail locomotives 8602 other locomotives,tenders 8603 front cars of electric and diesel trains, tram-cars from 860500000 passenger trailers on railway and tramway 8702 cars,intended for transportation not less than 10 people(including driver) 880211100,880212100 civilian helicopters 880220100,880230100, civilian airplanes 880240100 890110 cruise,excursion and analogous vessels,their designated purpose,mainly,transportation of passengers,all types of ferries INVENTORY of food-stuffs,taxed with value-added tax in the amount of 10 %,by importing on the territory of the Republic of Belarus IS RATIFIED by the Resolution of the Cabinet of Ministers of the Republic of Belarus,N484 of September 5,1995 ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿ Goods nomenclature code ³ Short designation of goods ³ of foreign economic activities ³ ³ ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ 0201 beef,fresh or cooling 0202 frozen beef 0203 fresh pork,cooling or frozen 0204 fresh mutton or goat-meat,cooling or frozen 0205 meat of horses(horse-flesh),donkeys or hinnies mules,fresh,cooling or frozen 0207 meat of poultry,indicated in product position (except 020731000,020739270, 0105,fresh,cooling or frozen 020739510,020739850,020739900, 020741900,020742900,020743900, 0207500) 0208 meat of animals,indicated in subposition 010600, fresh,cooling or frozen 0210 salted meat,in brine,dried or smoked (021090) 0301 alive fish (except 030110) 0302 fresh or cooling fish,(excluding fish fillet and (except 030231100,030232100 other fish meat,classified in product position 030233100,030239100,030270000) 0304 0303 frozen fish(excluiding fish fillet and fish meat, (except 030341110-030341190, classified in product position 0304) 030342120-030342580, 030343110-030343190, 030349110-030349190,030380000) 0304 fish fillet and other fish meat(including force- meat),fresh,cooling or frozen 0305 dried fish,salted or in brine,hot or cold smoked (except030510000,030520000) fish 0401-0406 milk and dairy products 040700 fresh eggs of birds,in shell (except 040700110,040700190) 0701 potato,fresh or cooling (except 070110000,070190100) 070200-0714 vegetables (except 070960910,070960950, 071290110,071310110,071310190, 071320100,071331100,071332100, 071333100,071339100,071340100, 071350,071390100,071410100) 1006 rice (except 100610100) 1008 buckwheat,millet and other cereals (except 100830000) 110100000 wheat or wheat-rye flour 1102 flour of other cereals,except wheat or wheat- rye flour 1103 groats and granules of cereals (except 110313110) 1105 flour,groats,flakes and other potato granules 1106 flour and groats,made of dried bean vegetables (except 110620910) from group 15 animal or vegetable oil,refined or not refined, used only as food-stuffs for man 160100 sausages and analogous meat products, (except 160100100) subproducts or blood,food-stuffs,made on the base of... 1602 other ready or tinned meat products, (except 160290100,160290310) subproducts or blood 1604 ready or tinned fish products,sturgeon caviar, (except 160416000, (black caviar) and caviar substitutes,made of 160420400,160430) other fish grains of roe 1701 cane-sugar or beet-sugar and chemically clean (only 170191,170199) sucrose,in hard state 190110000 baby food,packed up fopr retail trade 190190900 only baby food 1902 macaroni products 190590300 bread products 200510000 homogenized vegetables 200710000 homogenized ready products (only baby food) 200799900 only baby food 2009 fruit juices(only baby food) 210420000 homogenized blends of food-stuffs(only baby food) 210690100 processed cheeses 250100910 salt(table-salt) LIST of products for children,taxed with value-added tax in the ammount of 10% on the territory of the Republic of Belarus IS RATIFIED by the Resolution of the Cabinet of Ministers of the Republic of Belarus,N484,of September 5,1995 ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿ Goods nomenclature code ³ Short designation of goods ³ of foreign economic activities ³ ³ ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ from 340700000 plasticine and pastes for child's modelling 392610000 stationery or school accessories from 481840 only child's swaddling clothes 482010900,(2) registration magazines,copy-books,book-covers, 482020000,4820900(3) made of paper or cardboard 6101(4) overcoats,including water-proof capes,warm jackets(also ski-jackets) 6102(5) overcoats,including waterproof capes,warm jackets(also ski-jackets) 6103(4) suits,comlete sets,jackets,blazers,trousers, overalls with bibs and straps,breeches and shorts (except swimming) knitted man's and boy's 6104(5) suits,complete sets,jackets,dresses... 6105(4) knitted shirts,man's and boy's 6106(5) knitted blouses,shirts and quilted jackets, woman's and girl's 6107(4) knitted man's and boy's underwear 6108 knitted woman's and girl's underwear 6109(5) t-shirts,jerseys and analogous knitted wear 6110(4) sweaters,pullovers,jumpers,waistcoats and analogous knitted wear 6111 child's clothes and knitted accessories for it 6115(6) stockings,knee-length stockings,socks and other hosiery 6116(7) knitted gloves,mittens 6201-6206(5) knitted outer clothing(including school uniform) 6209 knitted child's clothes and accessories for it 6401 waterproof footwear on sole ,and with rubber upper or made of polymer 6402 other types of footwear (except on sole or with rubber 640211000 , upper or made of 640219000(8)) polymer 6403(except footwear with rubber 640311000 sole,polymer or 640319000(8)) artificial leather with leather upper 6404(8) footwear with rubber (except 640411000) sole,polymer,genuine or artificial leather with textile upper 6405(8) other footwear 6503-6506(9) head gears 8715 childs carriages and their parts 940320910(10) beds 940350000(10) wood furniture of bed- rooms style 940370900(10) plastic furniture 940380000(10) furniture,made of other materials 940421(10) matresses 950100-9503, 950490,9505, toys 950662 (1) Only counting sticks ,cases of letters and figures,covers of books,diaries,copy-books (2) Only school diaries (3) Only albums and copy-books for drawing and sketching (4) Only sizes: height-up to 170sm,girth of chest-up to 80sm, girth of neck-up to 36sm (5) Only sizes -height-up to 164sm,girth of chest-up to 84sm (6) Only sizes ,where foots length is not exceeding 22sm (7) Only sizes to the 18th inclusive (8) For examined footwear:length of rubber footwear insole-22sm,felt footwear-23sm,other types of footwear-22,5sm (9) Only sizes to the 54th inclusive (10) Only sizes of sleeping place,not exceeding 1190*600mm
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