LAW OF THE REPUBLIC OF BELARUS
February, 3, 1993 Minsk

CUSTOMS CODE OF THE REPUBLIC OF BELARUS SECTION I. CUSTOMS POLITICS AND STATE CUSTOMS INSPECTION

Chapter 1.

GENERAL PROVISIONS

Article 1. Customs politics of the Republic of Belarus

The customs politics of the Republic of learns shall be an integral part of its foreign and internal politics and shall represent a system of measures applied by the State so as to make foreign economic relations of the Republic of Belarus more effective. Supreme bodies of power and management of the Republic of Belarus shall be responsible for the determination of basic principles of the customs politics and norms for the regulation of customs relations. The main instruments for the implementation of the customs politics of the Republic of pelages shall be: establishment of tariff and non-tariff measures of the state customs regulations, execution of the state customs inspection by customs bodies, participation of the Republic of Belarus in customs unions and others forms of integration of economic relations with other states.

Article 2. Customs territory and customs border of the Republic of Belarus The territory of the Republic of Belarus shall form the united customs territory within which all legal and physical persons must observe current customs legislation norms. Boundaries of the customs territory shall be the customs border of the Republic of Belarus. The customs territory shall coincide with the State border of the Republic of Belarus, except in cases stipulated by Article 46 of the present Code.

Article 3. State Customs inspection and customs operations One of the instruments used to implement the customs politics shall be the State customs inspection, i.e. activities of bodies of the Republic of Belarus aimed at ensuring the observance of the customs legislation by all legal and physical persons. The State customs inspection shall be executed by customs bodies over the entire customs territory of the Republic of Belarus and shall include the following customs operations: customs clearance, customs inspection, collection of customs statistics, struggle against contraband and administrative customs offences.

Article 4. Main terms used in the present Code The main terms used in the text of the present Code shall mean the following: 1. "Currency values" shall mean foreign currency or other values the list of which is specified by the laws of the Republic of Belarus. 2. "Currency of the Republic of Belarus" shall mean banknotes in circulation which are legal means of payment over the entire territory of the Republic of Belarus. 3. "Cultural values" shall mean objects and valuable which have historical, scientific, art or another value and whose list shall be specified by the laws of the laws of the Republic of Belarus. 4. "Residents" shall mean: a) physical persons with permanent residence in the Republic of Belarus, including those who are temporarily outside he Republic of Belarus; b) legal persons with their location in the Republic of Belarus, established in conformity with legislation of foreign states, including legal persons with investments by residents of the Republic of Belarus; c) enterprises and organizations which are not legal persons, with their residence outside the Republic of Belarus, established in conformity with legislation of foreign states; d) diplomatic and other official representations of foreign states, international organizations, their branches and representations located in the Republic of Belarus; e) representations of non-residents mentioned in subparagraphs "b" and "c" of the present paragraph, which are in the Republic of Belarus. 6. "International mail" shall mean parcels and written correspondence representing post exchange among states. 7. "Things" shall mean any movable objects of the material world representing property relation objects, including energy carriers, money and stocks. 8. "Property" shall mean the whole complex of things owned or possessed by legal or physical persons. 9. "Persons" shall mean legal and physical persons, residents and non-residents of the Republic of Belarus. 10. "Transportation facilities" shall mean any self-propelled motor vehicles, motorcar and water vehicles designed or used for transportation of cargo (freight), luggage and passengers and moving across the customs border by its own motion. 11. "Movement across the customs border of the Republic of Belarus" shall mean importation into the customs territory of the Republic of Belarus and exportation from this territory of things by any method, including the use of pipe-line transport and electric power lines. 12. "Transit" shall mean movement of things across the territory of the Republic of Belarus between two points of the State border of the Republic of Belarus under customs supervision. 13. "Importation and exportation" shall mean actual crossing by things of the customs border of the Republic of Belarus. 14. "Point of customs clearance" shall mean an officially established place, territory or construction wherein customs clearance takes place and customs officials who perform such clearance are located. 15. "Goods" shall mean things included into property of legal and physical persons crossing the customs border to be alienated on the customs territory of the Republic of Belarus or outside such territory, as well as for execution of any forms of entrepreneurial, commercial, production, cultural-enlightment and humanitarian activities. 16. "Cargo" or "freight" shall mean things located on transportation potation facilities crossing the customs border.

Chapter 2. CUSTOMS BODIES OF THE REPUBLIC OF BELARUS

Article 5. System of customs bodies of the Republic of Belarus The direct execution of the State customs inspection shall be imposed on customs bodies of the Republic of Belarus. Customs bodies shall be referred to law-enforcement bodies and shall compose a united state system which includes the State Customs Committee of the Republic of Belarus and custom-houses. To solve the tasks specified by the present Code, customs bodies shall cooperate with other state bodies, including border-guarding bodies, bodies of state security, law-enforcement bodies, enterprises, organizations, institutions, public associations and citizens. State bodies and officials which do not manage customs bodies as well as local bodies of power shall have no right to take decisions on issues related to the authorities of customs bodies or otherwise interfere in their activities connected with the execution of the state customs inspection, unless otherwise stipulated by legislative acts of the Republic of Belarus.

Article 6. Main tasks of customs bodies Main tasks of customs bodies shall be: 1) protection of economic interests of the Republic of Belarus; 2) struggle against contraband and administrative customs offences, suppression of illegal circulation of narcotic drugs, weaponry, objects of cultural and historical heritage of the Republic of Belarus, objects of intellectual property and other objects protected by the State, as well as assistance to special bodies in their struggle against international terrorism and organized crime; 3) assurance of the implementation of customs laws of the Republic of Belarus; 4) effective application of customs tariffs, collection and transfer to the state budget of customs duties and other kinds of customs payments; 5) organization and perfection of customs clearance procedures and customs inspection operations so as to expedite goods and passenger circulation across the customs border; 6) recording of customs statistics; 7) assistance in the execution of measures for the state regulation of foreign economic activities; 8) informing and consulting of state bodies, enterprises, organizations, institutions and citizens on issues of customs legislation; 9) assistance in development of foreign economic relations of the Republic of Belarus, creation and implementation of a favorable customs treatment for the fulfilment of international agreements of the Republic of Belarus in the sphere of trade-economic, currency, financial, scientific-technical, humanitarian and other relations with foreign states; 10) cooperation with customs and other competent bodes of foreign states, international and inter-governmental organizations on customs issues.

Article 7. State Customs Committee of the Republic of Belarus The State Customs Committee of the Republic of Belarus shall be the central customs body whose activities shall be guided by the Council of Ministers of the Republic of Belarus. The State Customs Committee of the Republic of Belarus shall guide, coordinate and supervise activities of customs bodies related to the solution of tasks specified by the legislation of the Republic of Belarus; issue orders and instructions on questions within its jurisdiction which shall be compulsory for the system bodies, as well as for legal and physical persons in cases stipulated by legislative acts of the Republic of Belarus. The State Customs Committee of the Republic of Belarus shall directly manage customs-houses, as well as enterprises, research institutions and educational institutions founded by the Committee. The State Customs Committee of the Republic of Belarus shall be headed by a chairman who shall be appointed and dismissed by the Supreme Soviet of the Republic of Belarus on presentation of the Chairman of the Council of Ministers of the Republic of Belarus. Deputy chairmen of the State Customs Committee of the Republic of Belarus shall be appointed and dismissed by the Council of Ministers of the Republic of Belarus on presentation of the Chairman of the State Customs Committee of the Republic of Belarus. A board shall be established within the State Customs Commit tee. The line-up of the board shall be determined according to the Regulations on the State Customs Committee of the Republic of Belarus. The structure and the staff number of the State Customs Committee of the Republic of Belarus shall be determined by the Council of Ministers of the Republic of Belarus.

Article 8. Customs-houses of the Republic of Belarus Customs-houses shall be formed, reorganized and liquidated by the State Customs Committee of the Republic of Belarus as agreed with the Council of Ministers of the Republic of Belarus and relevant local Soviets of People's Deputies. Customs-houses shall execute state customs inspection within operation zones assigned to them. The custom-house shall be a legal person and shall execute its activities in accordance with the present Code and legislation of the Republic of Belarus on the basis of the Regulations on Customs approved by the State Customs Committee of the Republic of Belarus. The structure and staff number of custom-houses shall be determined by the State Customs Committee of the Republic of Belarus. Head of customs-houses and their deputies shall be appointed and dismissed by the chairman of the State Customs Committee of the Republic of Belarus. The State Customs Committee of the Republic of Belarus shall determine lists of positions in customs-houses to be appointed to and dismissed from only by the State Customs Committee of the Republic of Belarus or as agreed with the Committee.

Article 9. Provision of finances, material and technical supplies to customs bodies Provision of finances, material and technical supplies to customs bodies, as well as construction and maintenance of customs infrastructure facilities shall be effected from the resources of the state budget as specified by the Council of Ministers of the Republic of Belarus. Executive committees of local Soviets of People's Deputies shall assist in providing customs bodies with offices and communications facilities, as well as in constructing and maintaining customs infrastructure facilities.

Article 10. Flag and identification sign of customs bodies of the Republic of Belarus Customs bodies and river vessels as their disposal shall have a flag. Automotive vehicles and aircraft at the disposal of customs bodies shall have an identification sign. Regulations on the identification sign and flag of customs bodies shall be approved by the Presidium of the Supreme Soviet of the Republic of Belarus.

Chapter 3. OFFICIALS OF CUSTOMS BODIES OF THE REPUBLIC OF BELARUS AND THEIR LEGAL STATUS

Article 11. Officials of customs bodies Officials of customs bodies of the Republic of Belarus may be only nationals of the Republic of Belarus. Officials of customs bodies shall be awarded personal ranks. The procedure for awarding personal ranks shall be established by the Presidium of the Supreme Soviet of the Republic of Belarus. Officials of customs bodies shall wear a uniform. Distinguishing badges and the uniform shall be determined by the Council of Ministers of the Republic of Belarus, whereas the rules of their wear shall be determined by the State Customs Committee of the Republic of Belarus. Officials of customs bodies shall bear disciplinary responsibility in accordance with the Disciplinary Statute which shall be approved by the Council of Ministers of the Republic of Belarus. Officials of customs bodies may be members of trade unions. Rights and duties of officials of customs bodies shall be determined by the present Code and other legislative acts of the Republic of Belarus.

Article 12. Legal status of officials of customs bodies Officials of customs bodies discharging their official duties shall be representatives of the power and shall be protected by the State. No one shall have the right to interfere in their official activities, except bodies and officials authorized to do this by law. Lawful orders by officials of customs bodies shall be compulsory for nationals and officials. Non-compliance with lawful orders of officials of customs bodies, insulting of these persons, resistance, threat, violence or threat to their life, health or property, as well as other actions impeding the fulfilment of duties imposed on officials of customs bodies shall incur responsibility established by legislative acts of the Republic of Belarus

. Article 13. Remuneration of labor, material and living provisions, social protection of officials of customs bodies. The State shall guarantee appropriate conditions of labor, material and living provisions and social protection of officials of customs bodies. Remuneration of labor, material and living provisions and social protection of officials of customs bodies shall be determined by the legislation of the Republic of Belarus.

Article 14. Rights of officials of customs bodies to carry, apply and use weaponry When discharging their official duties officials of customs bodies shall have the right to carry, keep, apply and use weaponry. Officials of customs bodies shall have the right to apply weaponry as extreme measures in the following cases: 1) to repel a group or armed attack on officials of customs bodies in places of customs inspection operations and where measures are taken to suppress contraband and administrative customs offences; 2) to arrest a person who offers armed resistance or is caught when committing a serious crime or an armed person who refuses to comply with a lawful order to surrender weaponry, including special objects designed to inflict body damage; 3) to repel a group or armed attack on buildings, rooms, transportation facilities or any other objects guarded by officials of customs bodies, including actions meant to suppress attacks on the above mentioned objects involving arsons, destructions or attempts to seize fire-arms and ammunitions; 4) to commit self-defence of an official of a customs body and defend citizens against attack threatening their life or heal, in customs inspection zones, or to prevent seizure of weaponry of an official of a customs body; Application of weaponry must be preceded by warning of its application when an official of a customs body pronounces his intention to use the weaponry or fires a warning shot upwards. Weaponry may be applied without a warning in case of a sudden group or armed attack, an attack using fighting equipment, transportation facilities, aircraft or river vessels. It shall be banned to apply weaponry against women and minors, persons having obvious invalidity, except in cases when these persons commit an armed attack or offer an armed resistance. Officials of customs bodies shall have the right to use weaponry in the following cases: 1) to give an alarm or call for help; 2) to stop transportation facilities by damaging them if a driver really threatens life or health of citizens and does not comply with orders of officials of customs bodies to stop; 3) to render harmless an animal which threatens health of life of people. An official of a customs body shall have the right to expose a fire-arm and make it ready for action if he thinks that the circumstances do not preclude the possibility of its application. He shall have the right to apply a fire-arm in accordance with the present Article in cases when a person being arrested makes sudden movements or other dangerous actions, tries to approach closer to the official or a customs body when he was warned to stop, or tries to touch his firearm, or in case of other similar actions which can be considered by the customs body official as a threat of violence. In all cases of application and use of weaponry an official of a customs body shall be obliged to use all possible measures so as to ensure safety for the people around, render emergency aid to injured people, and to inform their relatives or legal representatives. Each cases of weaponry application shall be reported to the head of the customs body as well as an immediate report shall be presented to the procurator of the region (town) on the territory of which weaponry was applied.

Article 15. Right of officials of customs bodies to apply special facilities When discharging their official duties officials of customs bodies shall have the right to apply handcuffs, rubber batons, tear substances, transportation facility forced stopping gears, martial arts as well as to use watch dogs in the following cases: 1) to repel attacks on customs body officials and citizens in places of customs inspection operations and where measures are taken to suppress contraband and administrative customs offences; 2) to repel attacks on buildings who do not comply with orders, offer resistance or deliberately hinder customs body officials from discharging their official duties aimed at suppressing contraband and customs offences. Application of special means and facilities, except in cases of sudden attacks, shall be preceded by a warning that such means and facilities will be applied and, if circumstances allow, a sufficient time shall be given for offenders to stop the offence. The kind of special means and facilities and intensity of their application shall be determined taking into account the circumstances, the nature of an offence and the identity of an offender. When special means and facilities are being applied, the possibility to harm health of people must be minimized. It shall be banned to apply special means and facilities against women with obvious signs of pregnancy, persons with obvious signs of invalidity and against minors, except in cases when they make an attack threatening life, or a group attack threat, or offer an armed resistance. Each case of application of special means and facilities shall be reported to the head of the customs body, and in case of a wound or of more serious consequences the case shall be immediately reported to the procurator of the region (town) on the territory of which special means and facilities were applied. Alteration of the list of special means and facilities and of the rules of their application shall be made by the legislation of the Republic of Belarus.

Article 16. Free travel right of officials of customs bodies When executing customs clearance and customs inspection operations, officials of customs bodies shall have the right for free travel by transportation facilities which are under customs supervision.

Article 17. Responsibility of customs bodies and their officials for unlawful actions When customs bodies execute state customs inspection, they shall not be allowed to make damage to other state bodies, enterprises, organizations, institutions and citizens, abase honor and dignity of citizens, or commit other unlawful actions. Customs bodies and their officials which have committed unlawful actions in respect to citizens, enterprises, organizations and institutions shall bear responsibility in accordance with the legislation of the Republic of Belarus. Damage caused to a citizen, enterprise, organization or institution by unlawful actions of customs bodies of the Republic of Belarus or by their officials shall be compensated for in accordance with the legislation of the Republic of Belarus. Complaints for unlawful actions of customs bodies and theirofficials which have violated rights of citizens, enterprises, organizations with the procedures established by the legislation of the Republic of Belarus.

SECTION II.

MOVEMENT OF THINGS ACROSS THE CUSTOMS BORDER OF THE REPUBLIC OF BELARUS

Chapter 1. PROCEDURE OF MOVEMENT OF THINGS ACROSS THE CUSTOMS BORDER OF THE REPUBLIC OF BELARUS

Article 18. General provisions on the movement of things across the customs border Any things, that are not banned by the legislation of the Republic of Belarus for importation, exportation or transit, may be moved across the customs border of the Republic of Belarus according to the procedures established by the present Code and other legislative acts. Supreme bodies of state power and administration of the Republic of pelages may impose bans or restrictions ob the movement of certain things across the customs border as well as define conditions for their movement. Things being moved across the customs border shall be under the state customs inspection. Movement of things across the customs border must be effected through customs clearance points set for such movement, observing the procedures established for their declaration and customs clearance. Limits of property rights of persons in respect to the things being moved across the customs border shall be determined in accordance with the customs treatments established in conformity with the present Code.

Article 19. State customs inspection of things being moved across the customs border Thing being moving across the customs border shall be under the state customs inspection: 1) when they are imported into the customs territory of the Republic of Belarus - from the time they arrive to the customs border until they have been freed from the customs inspection by a decision of the customs body; 2) when they are exported from the customs territory of the Republic of Belarus - from the time they arrive to a customs inspection zone adjacent to the customs border or established in other places of the customs territory until they have been freed from the customs supervision by a decision of the customs body. Storage, sale, transportation and reprocessing of things imported into the customs territory of the Republic of Belarus and kept under the customs supervision shall be allowed on condition of their customs clearance and establishment by customs bodies of a relevant customs treatment that will allow to perform the above operations with the things. Things kept under customs supervision shall be objects of customs inspection operations to be executed by officials of customs bodies.

Article 20. Location and maintenance of customs clearance points Officials and structural divisions of customs bodies which execute customs clearance of things being moved across the customs border shall be located in customs clearance points. Customs clearance points shall be subdivided into border points and internal points and shall be located: 1) border points of customs clearance: in places specified by the Council of Ministers of the Republic of Belarus along the customs border for railway, motor and other traffic; 2) internal points of customs clearance: in places of location of airports, river ports, railway junctions, international post-offices and other places specified by the council of Ministers of the Republic of Belarus, as well as in places specified by the State Customs Committee of the Republic of Belarus on territories of enterprises and organizations which are interested in opening of such points. Customs clearance points me be maintained (operated) by any legal persons which are residents of the Republic of Belarus, including enterprises founded by the State Customs Committee of the Republic of Belarus. Persons which maintain (operate) customs clearance points shall be obliged to provide customs bodies with service offices (rooms) and create conditions necessary to execute customs clearance and customs inspection operations. Expenditures connected with maintenance of customs clearance points opened by a decision of the Council of Ministers of the Republic of Belarus shall be compensated for in accordance with the procedures defined by the Council of Ministers. Designing, building, arrangement of equipment and facilities, and reconstruction of customs clearance points shall be executed in accordance with the requirements and norms to be defined by the State Customs Committee of the Republic of Belarus.

Article 21. Procedure for the movement of transportation facilities across the customs border Transportation facilities (including individual transportation facilities) as well as freights carried by them must move across the customs border along the routes set by customs bodies: 1) in places where customs clearance points are located on the state border of the Republic of Belarus; 2) in places where customs clearance points are located on the customs border which represents boundaries of free customs areas. Persons who move transportation facilities across the customs border shall be obliged to stop such facilities in customs clearance points and show theses facilities to customs bodies for their customs clearance. Places for stoppage of transportation facilities, except for individual transportation facilities, in customs clearance points shall be defined by relevant transportation enterprises together with the customs bodies operating in these points. The duration of stoppage of transportation facilities making regular passenger and freight transportations in accordance with schedules and time-table of international services shall be established by the concerned transportation departments and enterprises as agreed with the State Customs Committee of the Republic of Belarus. Change of the place of stoppage and departure of transportation facilities from customs clearance points shall be performed when permitted by officials of a customs body. Air transportation facilities and cargo carried by them shall cross the customs border along the established air routes. Landing and departure of air transportation facilities crossing the customs border must be performed in airports having customs clearance points, except in cases of forced landing caused by an accident of force majored circumstances.

Article 22. Procedures for the movement of freight across the customs border Freights moved across the customs border shall be subdivided into export, import and transit freights. When a transportation facility with a freight arrives to a customs clearance point, persons which perform its movement across the customs border shall immediately present to the customs body all the things carried by it as a freight and associated transportation documents. Handing over, loading, unloading and reloading of freights as well as repair of damaged packing, opening and replacing of freight packages supplied to a customs clearance point may be performed only on permission and under the supervision of officials of a customs body. On instructions of a customs body persons informing transportation of freights by transportation facilities across the customs border shall provide for their unloading and opening of packages. Transit and import freight which arrived to a border point of customs clearance shall be allowed to further transportation across the customs territory of the Republic of Belarus if there is a written permission by an official of the customs body; the same concerns export freights to be exported abroad. The main condition for the issue of a permission to move export freights across the customs border shall be complete customs clearance of things constituting the freight which shall be arranged by the shipper. A carrier shall have the right to refuse transportation of an export freight to the shipper if the latter has not provided customs clearance of things being moved at an internal point of customs clearance.

Article 23. Procedures for the movement by citizens of personal property across the customs border The procedures for the movement of things constituting personal property of citizens crossing the customs border shall be defined by the Council of Ministers of the Republic of Belarus.

Article 24. Procedures for the movement of international mailing across the customs border International mailing may be moved across the customs border on condition of customs clearance of things included into the mailing. Post offices shall be obliged to present to customs bodies all mailing being moved across the customs border for the purpose of customs clearance and customs inspection operations. Customs clearance and inspection of things being sent in these mailing shall be performed by customs bodies in customs clearance points maintained by post offices. Delivery of international mailing, arriving from abroad, to customs clearance points, their opening and presentation for inspection, unpacking, replacing, storage shall be performed by post offices under supervision of customs bodies. The procedures for the movement of things across the customs border in international mailing shall be defined by the Council of Ministers of the Republic of Belarus.

Article 25. Procedures for the movement of goods across the customs border Goods may be imported into the customs territory of the Republic of Belarus and exported from this territory in accordance with the legislation of the Republic of Belarus. The procedures for the movement of goods across the customs border shall be defined by the Council of Ministers of the Republic of Belarus.

Article 26. Procedures for the movement of currency and valuables across the customs border Currency of the Republic of Belarus, currency and cultural valuables may be imported into the customs territory of the Republic of Belarus and exported from this territory in accordance with the legislation of the Republic of Belarus. The procedures for the movement of currency of the Republic of Belarus and of currency valuables across the customs border shall be defined by the National Bank of the Republic of Belarus. The procedures for the movement of cultural valuables across the customs border shall be defined by the Council of Ministers of the Republic of Belarus.

Chapter 2. CUSTOMS TREATMENT FOR THINGS BEING MOVED ACROSS THE CUSTOMS BORDER OF THE REPUBLIC OF BELARUS

Article 27. General provisions of customs treatments Things being moved across the customs border may be imported into the customs territory of the Republic of Belarus: 1) for free circulation over the customs territory; 2) for a temporary location on the customs territory for the purpose of storage, use and industrial reprocessing; 3) for the purpose of return after their temporary location outside the customs territory; 4) for transit transportation of things across the territory of the Republic of Belarus. Things being moved across the customs border may be exported from the customs territory of the Republic of Belarus: 1) for the purpose of involvement of exported things into economic turnover abroad; 2) for temporary location of exported things outside the customs territory for the purpose of use and industrial reprocessing; 3) for the purpose of returning abroad after their temporary location on the customs territory. Persons in whose interests things are moved across the customs border shall be allowed to possess, use and dispose of such things within the rights defined by one of the following customs treatments: 1) free circulation; 2) export delivery; 3) customs keeping; 4) improvement; 5) reprocessing; 6) temporary use; 7) transportation under customs supervision. Legislation of the Republic of Belarus may introduce other customs treatments. Procedures and conditions for the establishment of customs treatments shall be defined by the Council of ministers of the Republic of Belarus in accordance with the international practical standards. Limitations of rights of a person concerning the disposal of things possessed by him and imported into the customs territory of the Republic of Belarus or exported from the territory shall be specified by the corresponding customs treatment established by customs bodies in accordance with the purpose of movement of these things across the customs border as declared by the person.

Article 28. Customs treatment of free circulation The customs treatment of free circulation shall give residents of the Republic of Belarus the right to consume and involve into economic circulation the things imported into the customs territory of the Republic of Belarus by making any operations for the disposal of these things. Things imported into the customs territory shall be admitted by customs bodies to a free circulation when requested by persons concerned on the following conditions: 1) when the applicant has the right to move the things across the customs border for their free circulation on the customs territory of the Republic of Belarus in conformity with the legislation of the Republic of Belarus; 2) when the applicant has licenses and other permits stipulated by the legislation of the Republic of Belarus in cases when availability of these documents is a precondition for the movement of things across the customs border; 3) when the applicant has paid customs duties and other fees established by the present Code and other legislative acts of the Republic of Belarus. The customs treatment of free circulation may be established in relation to things when things are imported into the customs territory of the Republic of Belarus as well as in case of their temporary location on this territory during the time period the corresponding customs treatment is valid. Things admitted to free circulation shall be taken of the customs supervision. Things which enjoy the free circulation treatment established with preferential tariffs as regards customs duties must not be used, without a permission of the customs body, for purposes other than the purposes in relation to which such preferences have been granted. Customs bodies shall have the right to check the use of such things by persons in accordance with the purpose declared by them which has been used as a ground for granting preferential tariffs regarding customs duties.

Article 29. Customs treatment of export delivery The customs treatment of export delivery shall give residents of the Republic of Belarus the right for a nonreturn location of things outside of the customs territory of the Republic of Belarus, including foreign trade purchases and sales, barter or donations. The customs treatment of export delivery may be established by customs bodies on application of persons concerned on the following conditions: 1) when the applicant has, in accordance with the legislation of the Republic of Belarus, the right for non-return location of things outside the customs territory of the Republic of Belarus; 2) when the applicant has licenses and other permits stipulated by the legislation of the Republic of Belarus in cases when availability of these documents is a precondition for the exportation of things outside the customs territory of the Republic of Belarus; 3) when the applicant has paid tax and other fees established by the present Code and other legislative acts of Republic of Belarus. The customs treatment of export delivery may be established in relation to the things: 1) which are in free circulation on the customs territory of the Republic of Belarus when they are exported abroad; 2) which are temporarily located outside the customs territory during the time period the corresponding customs treatment is valid which gives the right for their temporary location abroad. Things enjoying the customs treatment of export delivery shall be taken off the customs supervision after they have been exported outside the customs territory of the Republic of Belarus.

Article 30. Treatment of customs keeping The treatment of customs keeping shall allow persons concerned, both residents and nonresidents of the Republic of Belarus, to import things into the customs territory of the Republic of Belarus and keep them temporarily on this territory under customs supervision without the right to consume them or involve into economic turnover. Things enjoying the present treatment shall be admitted to temporarily location on the customs territory of the Republic of Belarus without payment of customs duties or import taxes. According to the procedure established by the Council of Ministers of the Republic of Belarus the treatment of customs keeping may be established in relation to things designed for on liable to exportation outside the customs territory of the Republic of Belarus. A precondition for the establishment of the treatment of customs keeping shall be the location of things in customs warehouses whose territories are customs inspection areas. Customs warehouses may be located in customs clearance points or other places defined by customs bodies of the Republic of Belarus. Activities connected with the maintenance of customs warehouses may be executed by customs bodies as well as by other legal persons being residents of the Republic of Belarus on the basis of permits granted by these bodies. The procedures for opening and operation of customs warehouses shall be determined by the State Customs Committee of the Republic of Belarus. Besides operations required to secure safety of things, persons, effecting keeping of things in customs warehouses, may perform, on permission of the customs body, the following operations with the things being kept: 1) their preparation for selling and transportation (division of batches, arrangement of shipments, sorting, packing and repacking); 2) completing and simple assembly operations, if this is required by conditions of storage and transportation of things. The treatment of customs keeping shall not give the keeper the right to use the things kept for his own needs. On application of concerned persons another customs treatment may be established for the things enjoying the treatment of customs keeping, including the treatment of free circulation. Handing-over of things from a customs warehouse may be executed only on permission of the customs body which supervises the operations of the warehouse. When performing customs inspection operations with things having the treatment of customs keeping, customs bodies shall have the right to make stock-taking of the things kept in a customs warehouse.

Article 31. Customs treatment of things improvement The customs treatment of things improvement shall allow persons concerned, which are residents of the Republic of Belarus, to locate temporarily on the customs territory of the Republic of Belarus or outside this territory things being moved across the customs border for the purpose of their industrial reprocessing or repair under customs supervision. Things having the improvement treatment shall not be liable to customs duties or export and import taxes provided that products obtained as a results of their reprocessing are to be exported back abroad or to be returned into the customs territory of the Republic of Belarus. A precondition for granting of the customs improvement treatment shall be a permit (license) for the movement of things across the customs border of the Republic of Belarus for the purpose of their industrial reprocessing on the customs territory of the Republic of Belarus or outside this territory. The procedure and conditions for giving a permit (license) shall be defined by the Council of Ministers of the Republic of Belarus. The customs treatment of things improvement under customs supervision shall be subdivided into two types: 1) the treatment of active improvement which shall be established by customs bodies on application of concerned persons in relation to things imported by them for industrial reprocessing on the customs territory of the Republic of Belarus; 2) the treatment of passive improvement which shall be established by customs bodies of the Republic of Belarus on application of concerned persons in relation to things exported by them for industrial reprocessing outside the customs territory of the Republic of Belarus. The customs improvement treatment may be established by customs bodies for a period not exceeding one year, on expiration of which persons which have declared this treatment shall be responsible for violations of commitments for back importation or exportation of things reprocessed or repaired. Things enjoying the treatment of active improvement shall be kept under responsibility of the treatment applicant and may not be alienated or transferred into possession of other persons without permission of customs bodies. Customs bodies shall have the right to make stock-taking and customs inspection operations in relation things under customs supervision enjoying the treatment of active improvement in any place of their keeping and reprocessing.

SEE PART 2 CONTINUE


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