The procedure of formation and application of the customs tariff in the Republic of Belarus, as well as the rules of collection of customs duties on goods moving across the customs border of the Republic of Belarus are determined by the Law of the Republic of Belarus “On Customs Tariff”. According to this Law, the customs tariff is a set of rates of customs duties (customs tariff) applicable to goods moving across the customs border of the Republic of Belarus, systematised in accordance with the Nomenclature of Products of Foreign Economic Activity of the Republic of Belarus.
International basis for introduction in force from 1 July 2002 The Harmonized Commodity Nomenclature of the Commodity Description and Coding System is the International basis of the Harmonized Commodity Nomenclature of the Republic of Belarus, approved by Resolution of the Council of Ministers of the Republic of Belarus No. 791 of 17 June 2002 “On the nomenclature of commodities used in the conduct of foreign economic activity”.
Unlike the Nomenclature of Foreign Economic Activities of the CIS, according to which the code of goods is detailed in 9 characters, the Nomenclature of Foreign Economic Activities of the Republic of Belarus allows detailing the code of goods in 10 characters by assigning a separate code to goods with the same names, but differing in technical or consumption characteristics. This, in turn, allows for a more flexible customs tariff, as, depending on the economic interests of the Republic of Belarus, both higher and lower rates of customs duties can be set for certain goods, assigned at the 10-digit sub-item level.
The rates of customs duties are unified and shall not be subject to change depending on the natural and legal persons transporting goods across the customs border of the Republic of Belarus, types of transactions and other factors, except in cases stipulated by law.
Customs tariff rates, except those approved by the President of the Republic of Belarus, shall be established (modified) by the Council of Ministers of the Republic of Belarus in order to comply with the international treaties of the Republic of Belarus, in other cases - by the Council of Ministers of the Republic of Belarus under agreement with the President of the Republic of Belarus.
Tariff rates of 0 (zero) percent shall be established by the President of the Republic of Belarus.
With respect to the goods originating from the countries, whose trade and political relations do not provide for the most favoured nation treatment, or whose country of origin is not established, the import tariff rates determined on the basis of the Law shall be doubled, except in cases of tariff privileges (tariff preferences) granted by the Republic of Belarus on the basis of the relevant provisions of the Law of the Republic of Belarus On Customs Tariff.
According to the Resolution of the Council of Ministers of the Republic of Belarus No. 865 of 28 June 2002 “On approval of import customs duty rates”, import customs duty rates have been established since 1 July 2002. Unlike the previous import tariff of the republic, specific rates of customs duties are established for goods with an individual code.
Export tariff rates and the list of goods to which they apply, as well as non-tariff measures of foreign economic regulation are established by the Government of the Republic of Belarus and are exclusively measures of operational regulation of foreign economic activity in the territory of the Republic of Belarus.
Thus, the Resolution of the Council of Ministers of the Republic of Belarus № 864 of 28 June 2002 “On approval of export tariff rates” determines the list of goods subject to tariffs when exported from the customs territory of Belarus outside the Member States of the Eurasian Economic Community and sets the rate of these tariffs.
