2001

THE DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS (project) continuation, beginning in №2 (68)

9. Regional and Minsk municipal Councils of the deputies should in a month's term establish the rates of the single tax outgoing from the base rates of the single tax indicated in the List appended to this Decree and also from local conditions and features of realising of activity.

10. Regional executive committees, Minsk municipal committee should in 3-month's term develop and approve the appropriate programs in which, in particular, the questions concerning problems of development of the markets, organisation of trade places for the personal businessmen and their step by step transformation into comfortable rooms with granting of a full complex of services and first of all on rated - cash service should be foreseen.

11. To give the Ministry of trade of the Republic of Belarus the right to explain questions connected with the reference of trade objects to points of trade and with the reference of the some goods to production groups foreseen in the List appended to this Decree.

12. To recognise as lost force:

The decree of the President of the Republic of Belarus from January 20, 1997 № 70 «About order of collection of the fixed sums of the profit tax and fixed sums of the income tax» (Caucus of the decrees, orders of the President and decisions of the Government of the Republic of Belarus, 1997, № 2, article 71; № 13, article 438; №20, article 674; the national registry of the legal acts of the Republic of Belarus, 1999, № 44, 1/406);

The Decree of the President of the Republic of Belarus from February 16, 2000 № 7 «About some problems of collection of the value added tax from the personal businessmen» (National registry of the legal acts of the Republic of Belarus, 2000, № 20, 1 1009).

13. The goods made in the third countries and put in the free circulation in Russian Federation (exception for the goods which should be excised, are the subject to be marked by the excise marks), are not the subject to the customs registration at import to the territory of the Republic of Belarus by the personal businessmen at realisation of the activity indicated in the second paragraph of point 1 of this Decree.

14. The Council of Ministers of the Republic of Belarus should ensure in six-month term the reduction of the legislation according to the present Decree and acceptance of other measures directed to realise this project.

15. This Decree has its force from April 1, 2001, except for points 9, 10, 12, 13 which have their force from the date of its official publication, it is temporary and according to the third of article 101 of the Constitution of the Republic of Belarus is presented for consideration to the National Assembly of the Republic of Belarus.

The president of the Republic of Belarus.

The rule (is approved by the DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS from February 5, 2001 № 57)

About the order of displacement of the goods which have been not intended for manufacturing or other commercial activity through the customs border of the Republic of Belarus by the physical persons

1. This Rule determines a simplified, preferential order of displacement of the goods which have been not intended for manufacturing or other commercial activity through the customs border of the Republic of Belarus by the physical persons (further - the goods not for commercial activity).

2. In this Rule the main concepts are used in the following meanings:

“The unified rate” – a rate in which customs duties and taxes paid for the goods displaced through customs border of the Republic of Belarus which have been not intended for manufacturing or other commercial activity and foreseen by the legislation are included;

“The goods which have been not intended for manufacturing or other commercial activity” – belong to a physical person on the right of possession, use, order, the personal property or other goods displacement of which through the customs border of the Republic of Belarus is not connected with realisation of manufacturing or other commercial activity and according to their nature are not intended for realisation of such an activity;

“Personal property” – new or second-hand goods which are in possession or property of a physical person and intended for personal usage or consumption by a physical person and members of his family or for disposal to other persons as a gift;

“Diverse goods” - new or second-hand goods which are in the property or possession of a physical person and which are not related to the personal property because of the sphere where they are used;

“Agricultural products” - included in a structure of the goods not for commercial purposes, goods of animal and vegetable nature assorted in production groups 02 - 04, 07, 08, 10, 11, 15 of Production nomenclature of foreign trade activity of the Commonwealth of Independent States

“Transport means” - motorcycles and cars related to the goods for non-commercial purposes and assorted in production stands 8702, 8703, 8704 21, 8704 31, 8711 of the above mentioned Commodity nomenclature.

3. The goods for non-commercial purposes displaced by physical persons through customs border of the Republic of Belarus are the subject to customs registration in the order established by the State customs committee.

The purpose of the goods is established by the customs bodies according to their nature and quantity, frequency of displacement of the goods taking into the account all circumstances of the trip of a physical person and if the basis are absent to suppose that the goods are displaced through the customs border of the Republic of Belarus not with the purposes of personal usage or consumption by a physical person or members of his family or disposal as a gift.

4. The order of displacement of currency of the Republic of Belarus, financial credit instruments in the currency of the Republic of Belarus, foreign currency and other currency and cultural values, weapon, ammunition to it, pharmaceuticals, radio electronic means with radio emission and high frequency installations by the physical persons through the customs border of the Republic of Belarus is determined by other acts of the legislation of the Republic of Belarus.

5. The displacement of animal and plants, their parts and derivatives, food of animal and vegetable origin except for products which are going to be used all along the line and which are the part of the personal property through the customs by the physical persons boundary is allowed only if the customs bodies are represented the sanctions of bodies of the phyto-sanitary and veterinary control.

What concerns the goods imported as the goods for non-commercial purposes and which are the subject to certification to the customs territory of the Republic of Belarus the certificate of conformity of such goods should not be represented to the customs bodies according to the requirements of the statutory acts of the Republic of Belarus on standardisation.

6. The export of scrap and wastes of ferrous and non-ferrous metals for technical use including half-finished product and blanks by the physical persons from the Republic of Belarus is forbidden.

7. Are prohibited to the displacement through the customs border of the Republic of Belarus:

7.1. By physical persons:

7.1.1. if the appropriate sanction foreseen by the legislation of the Republic of Belarus is absent:

Fire-arms and ammunition to it of any kind of military model, military equipment;

Drug, psychotropic, toxicant, toxic, strong, radioactive substances and explosives;

7.1.2. Printed and audio-visual materials, other information carriers which can cause harm to political and economical interests of the Republic of Belarus, its state security, health and morals of the citizens;

7.1.3. Other goods import and export of which is prohibited according to the legislation of the Republic of Belarus;

7.2. In the international mail messages:

The goods for non-commercial purposes forbidden to be sent according to the international treaties or legislation of the Republic of Belarus;

Alcoholic and tobacco articles sent to the Republic of Belarus;

The goods indicated in point 6 and sub-item 7.1 of point 7 of this Rule.

8. The customs cost of the imported or exported goods for non-commercial purposes which are taxed with customs payments on the unified bet is determined summarily in the order established by the State customs committee.

9. When the personal property with the excess of cost and (or) quantitative restrictions established by sub-items 12.1 and 12.2 of point 12, sub-items 14.2 and 14.3 of point 14 of this Rule and also goods which are not related to the goods for non-commercial purposes on their nature and inherited or displaced by persons who are moving to the constant place of residence are displaced by physical persons through the customs border of the Republic of Belarus the general order and conditions of tariff regulation and taxation foreseen for juridical persons executing foreign trade activity are applied.

10. The general order and conditions of tariff and non-tariff regulation (the measures of the economic policy), taxation and customs registration foreseen for juridical persons executing foreign trade activities are applied when the physical persons move through the customs border of the Republic of Belarus: the goods with the excess of quantitative restrictions established by the sub-items 11.6 and 11.7 of point 11 of this Rule;

The goods for non-commercial purposes with the excess of cost and (or) quantitative restrictions established by sub-items 14.4 - 14.6 of point 14 of this Rule, and also in all other cases not foreseen by this Rule.

The state customs committee has the right to establish the special rules of customs registration of such goods.

Conditions of displacement of the goods for non-commercial purposes with full

dismissal from payment of customs payments

11. Are completely free from payment of customs payments at import into the Republic of Belarus:

11.1. The personal property (except for furniture assorted in production positions 9401 and 9403 of the Commodity nomenclature of the foreign trade activity of the Commonwealth of Independent States, agricultural production) acquired outside the customs territory of the the Republic of Belarus the customs cost of which does not exceed the sum which is equivalent to 1 thousand dollars of the USA taking into account quantitative restrictions established by sub-items 11.6 and 11.7 of point 11 and also point 13 of this Rule;

11.2. The personal property sent in the international mail messages the customs cost of which is equivalent to the sum up to 100 dollars of the USA inclusively (taking into account point 13 of this Rule);

11.3. Goods for non-commercial purposes irrespectively of their customs cost including furniture and one transport means imported by a person who moves to the Republic of Belarus to live there constantly if they are imported by a person who imports such goods to the customs territory of the Republic of Belarus from the country of the previous residing within six months from the date of arrival to the constant place of residence.

The state customs committee has the right to solve the problem to prolong the called term of import of these goods by the physical persons if its non-observance was conditioned by the reasonable excuses (i.e. reasons which do not permit to execute actual import of such goods in the indicated term);

11.4. Goods for non-commercial purposes irrespectively of their customs cost including furniture and one transport means inherited by a resident of the Republic of Belarus outside the Republic of Belarus;

11.5. Agricultural products for one man:

If their total weight is up to 50 kilograms irrespectively of a country of genesis and import;

If their total weight is to 100 kilograms made and imported from countries of the Commonwealth of Independent States

Intended for the use on all the line.

11.6. No more than 3 litres of alcoholic beverages, 200 pieces of cigarettes or 200 grams of tobacco or other tobacco articles for one man who is 18;

11.7. No more than 5 units of jewellery, 3 subjects of clothes from the natural skin and (or) fur, 1 unit of video-recording or video-reproducing apparatus for one man the cost of which does not exceed 1 thousand of dollars of the USA;

11.8. Transport means:

11.8.1. Temporarily imported by the non-residents of the Republic of Belarus who temporarily work in the Republic of Belarus or by members of their families accredited (registered) by the Ministry of Foreign Affairs or National bank for the term of such accreditation (registration);

11.8.2. Registered in the foreign states and temporarily imported:

By the non-residents of the Republic of Belarus who are temporarily trained in the Republic of Belarus for the term of their training in the Republic of Belarus but no more than for three years at maintenance of payment of customs payments;

By other non-residents of the Republic of Belarus for the term of their stay in the Republic of Belarus but no more than for three months;

By residents of the Republic of Belarus who temporarily live, work or are trained outside the Republic of Belarus for the term of their stay in the Republic of Belarus but no more than for three months;

11.9. Goods for non-commercial purposes irrespectively of their customs cost temporarily imported by the non-residents of the Republic of Belarus who temporarily:

Work in the Republic of Belarus or by members of their families accredited (registered) by the Ministry of Foreign Affairs or National bank for the term of such accreditation (registration);

Are trained in Republic Беларусь for the term of their training in the Republic of Belarus but no more than for three years at maintenance of payment of customs payments;

11.10. Goods for non-commercial purposes imported back by residents of the Republic of Belarus in the condition which has not changed (except for natural wearing out and decrease) after temporary export of such goods abroad irrespectively of their customs cost.

12. If other is not established by the legislation of the Republic of Belarus are completely freed from taxation by customs payments at export from the Republic of Belarus:

12.1. The personal property customs cost of which does not exceed the sum which is equivalent to 10 thousand dollars of the USA (taking into account point 13 of this Rule);

12.2. The personal property transferred in the international mail message the customs cost of which does not exceed the sum which is equivalent to 2 thousand dollars of the USA (taking into account point 13 of this Rule);

12.3. Goods for non-commercial purposes irrespectively of their customs cost at export by a person who moves from the Republic of Belarus to the constant place of residence abroad. These goods (including transport means) exported by the indicated person should be in possession or should be used by this person or by members of his family in the Republic of Belarus. The right to displace such goods with full redemption of payment of customs payments through the customs border of the Republic of Belarus is saved if they are exported from the customs territory of the Republic of Belarus within six months from the date of departure of a person who exported such goods to the constant place of residence abroad.

The state customs committee has the right to solve the problem to prolong the term of export of these goods by physical persons if its non-observance was conditioned by the reasonable excuses (i.e. reasons which do not permit to execute actual exportation of such goods in the indicated term);

12.4. Personal property (including transport means) irrespectively of its customs cost which is temporarily exported by residents of the Republic of Belarus for the term of their stay outside the Republic of Belarus.

13. The personal property the customs cost of which exceeds the restrictions indicated in sub-items 11.1 and 11.2 of point 11, sub-items 12.1 and 12.2 of point 12 of this Rule but no more than on 20 percents and which consists from 1 unit of goods or 1 complete set (set, service etc) is completely freed from the taxation by customs payments at import (export).

Conditions of displacement of the goods for non-commercial purposes with the payment of customs duties and taxes on the unified bet

14. With payment of customs duties and taxes are imported to the Republic of Belarus:

14.1. Transport means acquired outside the customs territory of the Republic of Belarus and imported both by owners (by residents of the Republic of Belarus or by non-residents who temporarily work or are trained in the Republic of Belarus) and by other persons on the instruction of the indicated owners who do not leave abroad the Republic of Belarus for their acquisition:

14.1.1. On the unified rate 0,5 euro for 1 cube centimetre of the volume of the engine concerning transport means:

From the moment of issue of which less than 3 years (inclusively) have passed irrespectively of the run;

If the volume of the engine is 2500 cube centimetres (inclusively) and more;

From the moment of issue of which more than 10 years have passed;

14.1.2. On the unified rate 0,35 euro for 1 cube centimetre of the volume of the engine concerning other transport means.

These rates are distributed and to transport means which are in the customs territory of the Republic of Belarus under the customs control, the property right on which has passed to the physical person according to the decision of the court, or if they were inherited and in other cases according to the decision of the State customs committee;

14.2. The personal property the customs cost of which exceeds the norms established in sub-items 11.1 and 11.2 of point 11 of this Rule and makes the sum which is equivalent to no more than 10 thousand dollars of the USA (taking into the account point 13 of this Rule) in a part of such excess on the unified rate of 30 percents from its customs cost;

14.3. The furniture assorted in production positions 9401 and 9403 of the Commodity nomenclature of the foreign trade activities of the Commonwealth of Independent States the customs cost of which does not exceed the sum which is equivalent to 10 thousand dollars of the USA on the unified rate of 50 percents from the customs cost.

This bet is distributed on furniture which consist from 1 production unit or 1 complete set (set, collection, etc.) and the customs cost of which exceeds the restriction indicated in the first paragraph of this point but no more than on 20 percents;

14.4. The goods which are not related to the personal property according to their nature with the customs cost which is equivalent to the sum no more than 10 thousand dollars of the USA and if their weight is no more than 200 kilograms on the unified rate:

30 percents from their customs cost but not less than 2 euro for 1 kilogram of total weight concerning the goods imported by their owner in an accompanied baggage;

50 percents from their customs cost but not less than 4 euro for 1 kilogram of total weight concerning the goods imported to the customs territory of the Republic of Belarus in an unaccompanied baggage;

14.5. Agricultural products with the customs cost which is equivalent to the sum which is no more than 5 thousand dollars of the USA and if their weight is no more than 10 thousand kilograms except for indicated in sub-item 11.5 of point 11 of this Rule on the unified rate of 30 percents from their customs cost;

14.6 The personal property imported in a different way than the international mail communication to the address of a physical person who has not left the boards of the customs territory of the Republic of Belarus and the customs cost of which does not exceed the sum which is equivalent to 10 thousand dollars of the USA (inclusively) and the weight is no more than 200 kilograms on the unified rate of 30 percents from its customs cost.

15. For the personal property which exceeds the restrictions established in sub-item 11.1 of point 11 of this Rule, for furniture assorted in commodity stands 9401 and 9403 of the Commodity nomenclature of the foreign trade activity of the Commonwealth of Independent States and also for the transport means registered in the foreign states temporarily imported by non-residents of the Republic of Belarus for the term of their stay in the Republic of Belarus which exceeds three months (taking into account sub-items 11.8 and 11.9 of point 11 of this Rule), monthly customs payments at the rate of 3 percents from the sum of customs payments calculated concerning the personal property on the unified rate of 30 percents from its customs cost, furniture - on the unified rate of 50 percents from its customs cost, transport means – on the unified rate according to sub-item 14.1 of point 14 of this Rule are paid if other is not established by the legislation of the Republic of Belarus.

16. For transport means registered in the foreign states, Republics which are temporarily imported by residents of the Republic of Belarus who temporarily live, work or are trained abroad for the term of their stay in the Republic of Belarus which exceeds three months the monthly customs payments at the rate of 3 percents from the sum of customs payments calculated on the unified rate according to sub-item 14.1 of point 14 of this Rule are paid if other is not established by the legislation of the Republic of Belarus.

17. For transport means registered in the foreign states and Republic, temporarily imported by residents of the Republic of Belarus except for residents indicated in sub-item 11.8.2 of point 11 of this Rule, the monthly customs payments which are equal to 3 percents from the sum of customs payments calculated on the unified rate according to sub-item 14.1 of point 14 of this Rule are paid.