State regulation of foreign trade activities in the Republic of Belarus

With regard to the regulatory and legislative framework governing foreign trade activities, I would like to note that a fairly extensive legislative framework has been established in the Republic of Belarus in the form of Decrees of the President of the Republic of Belarus, Laws of the Republic of Belarus, Resolutions of the Council of Ministers, etc.

The main document regulating the conduct of foreign trade operations is the Law of the Republic of Belarus of 29.12.1998. No. 223-Z “On state regulation of foreign trade activity”. This Law defines the legal basis for regulating foreign trade activities, the rights and obligations of state bodies of the Republic of Belarus in the field of foreign trade activities in order to ensure the economic security of the country, stimulate the development of the national economy in the implementation of foreign trade activities and ensure conditions for the effective integration of the economy of the republic into the world economy.

Tariff regulation of foreign trade in
To the Republic of Belarus

There are no registration requirements for carrying out import or export activities in Belarus.

The legislative framework for regulating imports in the Republic of Belarus is the Customs Code of the Republic of Belarus of 6.01.1998. No. 133-З and the Law of the Republic of Belarus “On Customs Tariff” dated 03.02.1993. No. 2151-XII in the wording of the Law of 05.12.1997 No. 98-Z (with subsequent amendments and additions). The Customs Code of the Republic of Belarus determines the customs policy of the Republic, the structure of the customs authorities, the regulations on customs control, and also determines the customs regimes for things moved through the customs territory of the Republic of Belarus and the procedure for applying customs duties for things declared in a particular customs regime.

The Law of the Republic of Belarus “On Customs Tariff” establishes the procedure for the formation and application of the Customs Tariff of the Republic of Belarus as an instrument of trade policy and state regulation of the domestic market of goods of the country in its relationship with the world market, as well as the rules for taxing goods with customs duties when they are moved across the customs border of the Republic of Belarus.

Article 2 of the Law of the Republic of Belarus “On customs tariff” establishes that the customs tariff of the Republic of Belarus is a set of rates of customs duties (customs tariff) applied to goods transported across the customs border of the Republic of Belarus. The same article approves that the customs tariff of the Republic of Belarus is systematized in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Republic of Belarus, formed on the basis of the classification systems of goods adopted in international practice.

The customs tariff of the Republic of Belarus consists of two parts: the import tariff and the export tariff. The import tariff is three-tiered. The current rates of import duties are contained in the Resolution of the Council of Ministers of the Republic of Belarus of 28.06.2002 No. 865
“On Approval of Import Customs Duty Rates”.

The following types of customs duty rates are applied in the Republic of Belarus:

ad valorem, accrued as a percentage of the customs value of the taxable goods; specific, accrued in the established amount per unit of measurement of taxable goods; combined, combining both types of customs duties.

All import duties are calculated on the basis of the customs value of the CIF.

The export customs duties currently in force in the Republic are contained in the Resolution of the Council of Ministers of the Republic of Belarus of 28.06.2002 “On Approval of Export Customs Duty Rates”. Export customs duties are established mainly on commodities exported to states that are not members of the Customs Union.

The Law of the Republic of Belarus “On Amendments to the Law of the Republic of Belarus “On customs tariff”, and the Resolution of the Council of Ministers of the Republic of Belarus of 28.06.2002 establish that:

goods originating from the CIS member states are exempt from duties (with the exception of white sugar imported into the customs territory of the Republic of Belarus from the territories of states that are not members of the Customs Union and originating from these states) on the basis of a multilateral free trade agreement between the CIS countries; goods imported into the customs territory of the Republic of Belarus and originating from countries in trade and economic relations with which the Republic of Belarus applies the most favored nation treatment (MFN) are subject to customs duties at rates approved by the Resolution of the Council of Ministers of the Republic of Belarus of 28.06.2002; goods originating from countries to which the national budget is not applied in trade with Belarus or countries whose origin is not determined are subject to customs duties at rates increased twice.

It is possible to establish seasonal duties, the validity of which is six months. In order to protect the economic interests of the Republic of Belarus, special types of customs duties may be temporarily applied to imported goods: special duties, anti-dumping duties, countervailing duties. The application of special types of customs duties (special, anti-dumping, countervailing) is preceded by an investigation conducted in accordance with the legislation of the Republic of Belarus at the initiative of state administration bodies. 

The following are exempt from import duties:

goods that are imported by a foreign investor for the formation of the fixed capital of an enterprise with foreign investments; goods intended for production purposes are imported by legal entities under contracts, payments for which are made at the expense of foreign loans issued under the guarantees of the Government of the Republic of Belarus; currency of the Republic of Belarus, foreign currency and securities; vehicles crossing the customs border during the international transport of goods, baggage and passengers, as well as related equipment, accessories, spare parts and fuel necessary for normal operation; goods that are imported by individuals in accordance with the established import norms; goods that are temporarily imported (exported); goods that are sold in duty-free shops; goods that are imported in storage mode in a customs warehouse; goods that are imported for processing in the customs territory of the Republic of Belarus, subject to their export in the export mode; goods that are processed under customs control; goods that are re-imported to the customs territory of Belarus; goods that are placed on the territory of free customs zones or free warehouses; goods that are destroyed under customs control or refused in favor of the state; goods that are transported in transit.

The customs clearance fee is charged at 0.15% of the customs value of the goods. There are no other border measures restricting imports into Belarus.

The rules for customs valuation of imports in the Republic of Belarus are contained in the Law of the Republic of Belarus “On Amendments to the Law of the Republic of Belarus “On Customs Tariff”. These rules are fully consistent with the Agreement establishing Article VII of GATT 1994. They provide for 6 methods of customs valuation, the first of which, based on the price of a foreign trade transaction with imported goods, is the main one.

Customs procedures in Belarus comply with the provisions of the International Convention on Simplification and Harmonization of Customs Procedures (Kyoto). Depending on the type of Customs processing required, the following procedures may be required in addition to those mentioned in the preceding sections: presentation of the goods Customs declaration, the TIR Carnet (Capnet T.I.R.), the consignment note, the specification and invoice or other accompanying document; documentation evidencing that the claimant lawfully owns the goods to be imported, such as a contract or invoice; payment of customs duty, clearance fee, excise duty and VAT; certain control measures (inspection, inspection, examination), for example, relating to sanitary and phytosanitary measures; certificate of origin for goods originating from states with which Belarus has concluded free trade agreements or which enjoy tariff preferences.