Foreign economic activity is regulated by the following regulatory legal acts:

  • The Customs Code of the Republic of Belarus of January 6, 1998;
  • Decree of the President of the Republic of Belarus No. 443 of July 13,.2006 "On Customs Duties";
  • Decree of the President of the Republic of Belarus No. 14 of April 18, 2003 "On the Establishment of Tariff Preferences";
  • Law of the Republic of Belarus "On State Regulation of Foreign Trade Activity" No. 347-З of November 25, 2004;
  • Decree of the President of the Republic of Belarus No. 474 of July 31, 2006 "On the Procedure for Determining the Customs Value of Goods";
  • Law of the Republic of Belarus "On Customs Tariff" No. 2151-XII of February 3, 1993
  • Resolution of the Council of Ministers of the Republic of Belarus No. 864 of June 28, 2002 "On Approval of Rates of Export Customs Duties";
  • Resolution of the Council of Ministers of the Republic of Belarus No. 865 of June 28, 2002 "On Approval of Import Customs Duty Rates";
  • Resolution of the Council of Ministers of the Republic of Belarus No. 1743 of December 16, 2002 "On Determining the Country of Origin of Goods Transported across the Customs Border of the Republic of Belarus";
  • Law of the Republic of Belarus No. 213-З of December 7, 1998 "On Free Economic Zones", Article 17;
  • Resolution of the Council of Ministers of the Republic of Belarus No. 1267 of September 27,.2006 "On Licensing of Foreign Trade in Certain Types of Goods";
  • Decree of the President of the Republic of Belarus No. 164 April 23, 2003 "On State Regulation of Import, Processing, Sale of Fish and Seafood and on Additions to Decree of the President of the Republic of Belarus No. 97 of February 29, 2000";
  • Decree of the President of the Republic of Belarus No. 11 of September 9, 2005 "On the Improvement of State Regulation of Production, Turnover and Advertising of Alcoholic, Non-food Alcohol-containing Products and Non-food Ethyl Alcohol";
  • Decree of the President of the Republic of Belarus No. 28 of December 17, 2002 "On the State Regulation of Production, Turnover and Consumption of Tobacco”;
  • Law of the Republic of Belarus No. 130-З of January 6,.1998 "On Export Control";
  • Decree of the President of the Republic of Belarus No. 460 of June 17,.2006 "On Measures for State Regulation of Import and Export of Specific Goods (Work, Services)";
  • Law of the Republic of Belarus No. 346-З of November 25, 2004 "On Measures to Protect the Economic Interests of the Republic of Belarus in the Course of Foreign Trade in Goods";
  • Resolution of the Council of Ministers of the Republic of Belarus No. 612 of June 9, 2005 "On Approval of the Regulation on the Procedure for Carrying out an Investigation with a View to Applying Special Protective, Anti-dumping or Countervailing Measures and Recognizing the Decree of the Council of Ministers of the Republic of Belarus No. 800 of June 5, 2000 and the Resolution of the Council of Ministers of the Republic Belarus No. 859 of June 26, 2002 as Invalid».

10.1. Customs and tariff regulation of foreign economic activity

1. Customs duties

The rates of customs duties are unified and are not subject to change depending on individuals and legal entities that move goods across the customs border of the Republic of Belarus, types of transactions and other factors, with the exception of cases provided for by law.

The rates of customs duties are determined by the Council of Ministers of the Republic of Belarus.

In the case of goods originating from countries trade and political relations with which do not provide the most-favored-nation treatment or whose country of origin is not established, the import customs duty rates are doubled, except for the case of the tariff privileges (tariff preferences) granted by the Republic of Belarus.

Charging, payment and collection of customs duties on goods are made on the basis of its customs value.

The customs value of goods imported into the customs territory of the Republic of Belarus is determined by applying the following methods: at the price of the transaction with the imported goods, at the transaction price with identical goods, at the price of the transaction with similar goods, on the basis of subtraction of value, on the basis of addition of value, on the basis of the reserve method. The main method is the price of the transaction with the imported goods the customs value of which is the price of the transaction actually paid or payable for the imported goods at the time of crossing the customs border of the Republic of Belarus. In the event that the main method can not be used, each of the listed methods is applied sequentially.

Tariff privileges (tariff preferences) for goods transported across the customs border of the Republic of Belarus are established by the President of the Republic of Belarus and the Law of the Republic of Belarus "On Customs Tariff". Individually tariff benefits to legal entities and individuals of the Republic of Belarus are provided by the President of the Republic of Belarus.

Customs fees for customs clearance are levied at a fixed amount depending on the category of goods and their amount does not depend on the customs value of goods. This norm is established by the Decree of the President of the Republic of Belarus No. 443 of July 13, 2006 "On Customs Duties".

2. Value added tax for the import of goods

Objects of taxation are goods imported into the customs territory of the Republic of Belarus. The tax base for goods imported into the customs territory of the Republic of Belarus the collection of tax on which is effected by the customs authorities, is defined as the amount:

  • their customs value;
  • the customs duty to be paid;
  • excise taxes payable (for excisable goods).

When importing goods from the Russian Federation, for the purposes of paying value-added tax, the tax base is determined as of the date of registration of the imported goods as:

  • the amount of the value of the purchased goods, including the costs of transportation and delivery of these goods;
  • excise taxes payable.

The collection of tax on the import of goods from Russia is carried out by the tax authorities.

Objects of taxation are goods imported into the customs territory of the Republic of Belarus.

The tax base for goods imported into the customs territory of the Republic of Belarus, the collection of tax on which is effected by the customs authorities, is defined as the amount:

  • their customs value;
  • the customs duty to be paid;
  • excise taxes payable (for excisable goods).

When importing goods from the Russian Federation for the purposes of paying value-added tax, the tax base is determined as of the date of registration of the imported goods as:

  • the amount of the cost of the purchased goods, including the costs of transportation and delivery of these goods;
  • excise taxes payable.

The collection of tax on the import of goods from Russia is carried out by the tax authorities.

Excises for the import of goods

Excise rates are set in the absolute amount per physical unit of excisable goods (solid (specific) rates) or as a percentage of the value of goods (ad valorem rates).

The object of excise taxation, depending on the excise duty rates set for excisable goods, is determined by excisable goods imported into the customs territory of the Republic of Belarus:

  • as the volume of imported excisable goods in kind, in respect of which fixed (specific) rates of excises are established;
  • as a customs value increased by the amount of the customs duty payable, - for excisable goods for which ad valorem excise rates have been established.

Excise rates are set by the President of the Republic of Belarus.

The following goods (products) are subject to excises:

  • technical hydrolysis alcohol;
  • alcohol-containing solutions, except: solutions with denatured additives; alcohol-containing medicinal, therapeutic and prophylactic, diagnostic remedies and preparations allowed for production and (or) use in the territory of the Republic of Belarus in accordance with the procedure established by law; alcohol-containing products manufactured by pharmacy organizations according to individual prescriptions, including homeopathic preparations; alcohol-containing products and veterinary preparations approved for production and (or) use in the territory of the Republic of Belarus in accordance with the procedure established by law; alcohol-containing perfumes and cosmetics;
  • alcohol products (drinking alcohol, vodka, alcoholic beverages, cognac, wine and other alcoholic products, except for cognac alcohol and wine materials);
  • beer;
  • tobacco products;
  • automobile gasoline, diesel fuel, biodiesel fuel, other fuel used as automobile, oil for diesel and (or) carburetor (injector) engines;
  • minibuses and cars (codes under the Commodity Nomenclature for Foreign Economic Activity of the Republic of Belarus 8702, 8703 and 8704), including those converted into freight cars, regardless of the engine's working volume, except for cars intended for the prevention and rehabilitation of disabled people.

The list of goods subject to excises may be specified by the President of the Republic of Belarus.

10.2. Non-tariff regulation of foreign economic activity

1. Licensing.

Export of certain goods is carried out under the licenses of the Ministry of Trade issued in coordination with the republican government bodies and other state organizations subordinate to the Government of the Republic of Belarus depending on the type and origin of the goods.

Export of textiles is carried out under special licenses of the European Union model for trade in textiles to the states of the European Union and Turkey.

Residents of free economic zones of the Republic of Belarus export their own production without export licenses.

2. Quoting.

Import quotas are set for fish and seafood, processed products, alcohol products, ethyl alcohol from food raw materials, tobacco products, raw sugar, export quotas are set for mineral fertilizers, waste and scrap of ferrous and non-ferrous metals, textile products.

Distribution of quotas, as a rule, is carried out by holding a tender (auction), the participants in which send their proposals on the application of those or other allocated quotas to the commission for organizing the bidding. Based on the results of consideration of the submitted proposals, preference is given to those participants in foreign economic activity who are able to implement the quota on the economic conditions most favorable for the state.

The winner of the auction sale of quotas is issued a certificate that gives the right to obtain a license for the export or import of quoted goods. The validity period of certificates issued to auction winners can neither exceed the validity period of the quota nor be extended.

3. Establishment of the order of movement of the objects of export control (specific goods (works, services).

In the territory of the Republic of Belarus, objects of export control (specific goods (works, services) are:

  • goods, technologies and services provided for by international treaties and obligations of the Republic of Belarus concerning international and national security:
  • chemical substances (toxins), microorganisms (viruses, bacteria), devices, technologies and services that can be used for the creation and production of chemical and bacteriological (biological) weapons;
  • goods, technologies and services related to the nuclear fuel cycle and the production of nuclear materials that can be used to build nuclear weapons and nuclear explosive devices;
  • goods, technologies and services that can be used to create means of delivery of weapons of mass destruction;
  • weapons of mass destruction and means of their delivery;
  • military products;
  • dual-use goods and technologies;
  • encryption tools (works, services), including encryption technology, as well as special technical products intended for secretly receiving information.

Foreign trade operations with objects of export control (specific goods (works, services) are carried out in accordance with a single procedure for licensing, import and export approved by the President of the Republic of Belarus.

4. Introduction of special protective, anti-dumping or countervailing measures.

Special protective measures are applied in case of import into the customs territory of the Republic of Belarus of goods in quantities and on conditions that cause or threaten to cause damage to domestic producers of similar or directly competing goods.

Anti-dumping measures are applied in cases of importation into the customs territory of the Republic of Belarus of goods at a price lower than their normal value in the country of export at the time of importation, if such importation causes or threatens to cause material damage to domestic manufacturers of such goods or impedes the organization or expansion of production of similar goods in the Republic of Belarus.

Compensatory measures are applied in cases of importation into the customs territory of the Republic of Belarus of goods for which production or export was directly or indirectly used subsidies, if such import causes or threatens to cause material damage to domestic producers of similar goods or prevents the organization or expansion of production of such goods in the Republic of Belarus.