Customs Policy
Legal, economic and organisational grounds for the customs policy, the procedure and conditions for movement across the customs border of commodities and transport vehicles, of collection of customs fees, customs clearance and customs control are determined by the Customs Code of the Republic of Belarus. It regulates the following customs payments: the customs duty; the value-added tax; excises; duties for the issue of licences by customs authorities and resumption of validity of licences; duties for the issue of the qualification certificate of a customs clearance specialist; for customs clearance; for storage of commodities; for customs follow-up of commodities; payment for information and consultations; payment for the taking a preliminary decision; payment for the participation in customs auctions; other taxes and duties stipulated by the legislation of the Republic of Belarus.
Customs payments are paid directly by the declarer or another person. In exclusive cases a deferment or payment by instalments may be provided for their payment. The declarer may be the person moving commodities and transport vehicles or a customs agent.
The time for temporary import (export) of commodities is established by the customs authority of the Republic of Belarus and, as a rule, shall not exceed two years.
The ground for calculation of the customs duty, excises and customs levies shall be the customs cost of commodities and transport vehicles.
The classified list of customs duties is laid down in the Law On Customs Tariff.
For representations of foreign states and for their workers a whole range of customs preferences is provided. Diplomatic representations of foreign states may import and export commodities designed for official use without payment of customs duties and fees save for payments for storage and customs clearance of commodities. Customs preferences are in force for foreign diplomatic and consular couriers, for representatives and members of foreign state delegations, for members of diplomatic personnel, consular officials, representatives of foreign states and members of delegations going in transit across the customs territory of Belarus, for international intergovernmental organisations, etc.
