Answer:
A vehicle registered in a foreign country delivering humanitarian cargo may be exempt from toll payments in the Republic of Belarus.
The Department of Humanitarian Affairs at the Belarus President Property Management Directorate files a petition with the Belavtostrada state agency to register the vehicle transporting humanitarian aid from foreign organizations with the Electronic Toll Collection system (ETC system) as a vehicle exempt from toll payment in the Republic of Belarus.
Belarusian organizations - recipients of humanitarian aid shall inform the Department of Humanitarian Affairs at least 10 working days in advance of the estimated time and place of border crossing, provide contact information for the feedback and also the following accurate information about the vehicle and its owner:
- company name
- country; region
- foreign partner's legal address, postcode
- manager name, position
- country phone code, area code, phone number, fax number;
- vehicle data: make (model), vehicle type, gross weight (for trucks), number of axles, year of manufacture, technical certificate number (inspection sticker), vehicle identification number, data on metallic windscreen
Trailers and semi-trailers can use toll roads of the Republic of Belarus without being registered in the ETC system.
A Belarusian organization - recipient of the humanitarian cargo should inform the foreign partner (carrier) about the need to acquire an on-board unit (OBU) after crossing the state border of the Republic of Belarus at the nearest BelToll point.
For Your Information:
In accordance with Paragraph 22 of the Regulation on the Procedure of Toll Collection for the Passage of Vehicles on Toll Roads of the Republic of Belarus approved by Resolution No. 340 of the Council of Ministers of the Republic of Belarus of 30 April 2013 (hereinafter – the Regulation), a change of the purpose of the operation of the vehicle exempted from toll fees in accordance with legislation that resulted in a change in the legal grounds for exemption from toll fees and also in the event of the termination of ownership of the vehicle or changes in the registration of the vehicle, the owner of the vehicle shall notify Belavtostrada about the change in writing within three working days from the date of the change and return the electronic payment device.
According to Paragraph 23 of the Regulation, in the event of theft or other illegal action of third parties towards a vehicle registered in the ETC system, the user of the toll road shall immediately notify Belavtostrada by contacting the nearest service station, or the service organization, or a technical support service.
Answer:
The State Customs Committee of the Republic of Belarus (hereinafter – SCC) has issued explanations regarding customs clearance of goods (property) imported as foreign gratuitous aid (letter No. 02-10/5998 from 28 June 2018).
1. Specifics of customs declaring of foreign gratuitous aid as it is placed under customs procedure for transit.
In accordance with Subparagraph 2.1, Paragraph 2, Resolution No.1374 of the Council of Ministers of the Republic of Belarus of 14 October 2011 “On some issues of customs regulation, amendments and additions to some resolutions of the Council of Ministers of the Republic of Belarus and annulment of certain resolutions of the Council of Ministers”, no guarantee for the fulfillment of the obligation for payment of customs duties and taxes shall be required in respect of foreign goods placed under the customs procedure for transit providing: the customs body of the Republic of Belarus is the customs authority of departure and the customs authority of destination; the goods are foreign gratuitous aid; the SCC has been notified about their recipients by the Department of Humanitarian Affairs at the Belarus President Property Management Directorate (hereinafter – the Department).
When goods are placed under the customs procedure for transit, the customs body of departure shall be submitted with a transit declaration stating the information as spelled out in Article 107 of the EAEU Customs Code (hereinafter - EAEU Customs Code) and with the documents confirming data declared in a customs declaration (EAEU Customs Code, Article 108).
For reference: Transport, commercial and (or) other documents may be submitted to the customs body of departure as a transit declaration.
Article 107. Data to be Specified in the Transit Declaration
The following data shall be specified in a transit declaration:
1) the sender and recipient of the goods in accordance with transport (shipping) documents, the declarant, the carrier;
2) the country of departure and country of destination of goods;
3) the vehicle carrying goods;
4) the name, quantity and value of goods in accordance with commercial, transport (shipping) documents;
5) the code of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of at least first 6 digits. In respect of goods (components of goods) moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form within a period by one or more vehicles it is possible to specify the code of the goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of at least 10 digits under an advanced ruling made in respect of such goods on their classification or a ruling on the classification of goods moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form;
6) the gross weight of goods or gross volume, as well as the quantity of goods in additional units of measurement if the Common Customs Tariff of the Eurasian Economic Union in respect of the declared goods sets an additional unit of measurement for every code of the Commodity Nomenclature of Foreign Economic Activity;
7) number of units of cargo;
8) place of destination of goods in accordance with commercial, transport (shipping) documents;
9) compliance with prohibitions and restrictions in accordance with Article 7 of the Code;
10) proposed transshipment of goods or cargo operations along the way.
Article 108. Documents Confirming Data Declared in a Customs Declaration
1. Documents confirming data declared in the customs declaration include:
1) documents confirming the performance of a transaction with goods and in the absence of such a transaction, other documents confirming the right of ownership, use and/or disposal of goods, as well as other commercial documents available to the declarant;
2) transport (shipping) documents;
3) documents confirming the powers of the person submitting the customs declaration;
4) documents confirming compliance with prohibitions and restrictions, trade remedies;
5) documents on the origin of goods;
6) documents confirming characteristics of goods used to classify them in accordance with the Commodity Nomenclature of Foreign Economic Activity, an advance ruling on the classification of goods, if available, and in the case of the customs declaring of goods (components) moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form, in accordance with the customs procedure for transit, an advance ruling on the classification of goods adopted by the customs authority of any Member State in respect of such goods or a ruling on the classification of goods moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form.
7) documents confirming the payment of customs duties, safeguard, anti-dumping and countervailing duties and/or the ensuring the fulfillment of the obligation for payment of customs duties, taxes, safeguard, anti-dumping and countervailing duties;
8) documents confirming compliance with the objectives and terms of granting customs payments exemptions;
9) documents confirming the change of time period for payment of customs duties, taxes;
10) documents confirming the declared customs value of goods, including its amount and the method of determining the customs value of goods;
11) a document on the registration and national affiliation of the vehicle for international transportation in case of transportation of goods by road as they are placed under the customs procedure for transit;
12) documents confirming conditions of the placement of goods under the declared customs procedures;
13) documents confirming the declared cost of processing operations when goods are placed under the customs procedure for release for internal consumption of products obtained from processing goods placed under the customs procedure for processing outside the customs territory;
14) documents indicated in Article 261 of this Code.
2. If the documents referred to in paragraph 1 of this Article do not contain data confirming the data declared in the customs declaration, such data shall be confirmed by other documents.
3. At the time of submission of the customs declaration the declarant shall possess documents confirming the data declared in the customs declaration, except when based on the features of the customs declaring of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code or Articles 114 to 117 of this Code, such documents may be missing at the time of submission of the customs declaration.
In accordance with Article 81 of the EAEU Customs Code, customs operations in respect of humanitarian aid shall be carried out using priority procedure.
Measures to ease customs declaring of foreign gratuitous aid in the form of goods (property) in the customs procedure for transit with respect to foreign gratuitous aid (goods in festive small-sized wrapping intended for distribution between individuals during the festive charity actions (events)) were reviewed at a joint meeting of the customs services of the Member States of the Customs Union.
Before the Customs Union Commission made amendments to Resolution No.289 of 18 June 2010 "On the form and procedure of filling the transit declaration" (hereinafter – Resolution), taking into account the fact that these categories of goods are imported into the EAEU customs territory for non-commercial purposes and are used in charity events, the SCC provided for a possibility of customs declaring of such goods in the customs procedure for transit by putting figures "999999" in Box 33 of the transit declaration instead of the EAEU Commodity Nomenclature of Foreign Economic Activity classification code subject the following conditions are met:
1. Goods are placed under customs procedure for transit until they reach the customs body of destination in the Republic of Belarus;
2. Information about the recipient of the goods is listed in the registry of recipients of foreign goods having the nature of foreign gratuitous aid placed under the customs procedure for transit without providing a guarantee for the fulfillment of the obligation for the payment of customs duties, taxes;
3. Recipient and carrier of the goods placed under the customs procedure for transit have had no record of failing to fulfill the obligation for the payment of customs duties, interests and penalties;
4. Common names of the goods included in gift sets are indicated in Box 31 of the transit declaration;
5. Products, which are part of gift sets, are not prohibited and are not limited to import into customs territory of the Eurasian Economic Union;
6. Goods are imported collectively as part of the cargo, wrapped in festive small-sized packages, are intended for distribution among individuals during festive charity actions (events) and are listed in the transport (shipping) or commercial documents as gift sets.
After placing the goods under the customs procedure for transit the goods shall be delivered to the departmental customs clearance point designated by the customs body to complete the customs procedure of transit and to carry out customs operations of customs declaring of the goods and their release in accordance with the declared customs procedure.
2. Specifics of customs declaring of foreign gratuitous aid as it is placed under the customs procedure for the release for internal consumption
Terms of the placement of goods under the customs procedure for release for internal consumption are spelled out in Article 135 of the EAEU Customs Code. When placing goods under customs procedure for the release for internal consumption, the declarant must submit the customs body with a declaration which must contain the information set out in the EAEU Customs Code Article 106.
Article 106. Information to be specified in the declaration of goods
1.A goods declaration shall contain information about:
1) declared customs procedure;
2) declarant, the customs broker, the sender, the recipient, the seller and the buyer of goods;
3) vehicles for international transportation as well as vehicles that transported goods (will transport goods) within the customs territory of the Union;
4) goods:
their name, description required for the calculation and collection of customs duties, safeguard, anti-dumping and countervailing duties and other fees collected by the customs authorities to ensure compliance with prohibitions and restrictions, trade remedies, measures to protect intellectual property rights by customs authorities, identification, attribution to one 10-digit code of the Commodity Nomenclature of Foreign Economic Activity;
origin of goods;
name of the country of departure and the country of destination;
manufacturer of goods;
trademark;
geographical indications of goods, which is an intellectual property object included in the common customs registry of intellectual property of the Member States and/or the national customs registry of intellectual property maintained by the customs authority of that Member State to the customs authority of which a declaration for goods is submitted;
description of packages;
price, quantity in kilograms (gross weight and net weight) and in additional units of measurement;
customs value of the goods (figure, method of determining the customs value of goods);
statistical cost;
5) calculation of customs duties, safeguard, anti-dumping, countervailing duties:
rates of customs duties, taxes, customs duties, safeguard, anti-dumping, countervailing duties;
customs payments exemptions;
tariff preferences;
calculated amounts of customs duties, taxes, customs fees, safeguard, anti-dumping and countervailing duties;
the exchange rate used to calculate customs duties, taxes, safeguard, anti-dumping and countervailing duties in accordance with this Code.
6) transaction with the goods and its conditions;
7) compliance with prohibitions and restrictions in accordance with Article 7 of the Code;
8) compliance with terms of the placement of goods under the customs
procedure;
9) documents confirming data stated in a declaration for goods specified in Article 108 of the Code;
10) documents confirming compliance with the legislation of the member states, which the customs authorities are supposed to oversee;
11) the person who filled in the goods declaration and the date it was compiled;
12) other kinds of information determined by the Commission.
2. When determining the procedure for filling in the goods declaration form, the Commission has the right to reduce the amount of information the goods declaration is supposed to contain depending on the customs procedure, categories of goods, persons transporting them across the customs border of the Union, and (or) the mode of transport by which the goods are transported (shipped).
Documents confirming the information stated in the customs declaration are stipulated by Article 108 of the EAEU Customs Code.
Article 108. Documents Confirming Data Declared in a Customs Declaration
1. Documents confirming data declared in the customs declaration include:
1) documents confirming the performance of a transaction with goods
and in the absence of such a transaction, other documents confirming the
right of ownership, use and/or disposal of goods, as well as other commercial
documents available to the declarant;
2) transport (shipping) documents;
3) documents confirming the powers of the person submitting the
customs declaration;
4) documents confirming compliance with prohibitions and restrictions,
trade remedies;
5) documents on the origin of goods;
6) documents confirming characteristics of goods used to classify them in accordance with the Commodity Nomenclature of Foreign Economic Activity, an advance ruling on the classification of goods, if available, and in the case of the customs declaring of goods (components) moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form, in accordance with the customs procedure for transit, an advance ruling on the classification of goods adopted by the customs authority of any Member State in respect of such goods or a ruling on the classification of goods moved across the customs border of the Union in unassembled or disassembled form, including in incomplete or uncompleted form.
7) documents confirming the payment of customs duties, safeguard, anti-dumping and countervailing duties and/or the ensuring the fulfilment of the obligation for payment of customs duties, taxes, safeguard, anti-dumping and countervailing duties;
8) documents confirming compliance with the objectives and terms of granting customs payments exemptions;
9) documents confirming the change of time period for payment of customs duties, taxes;
10) documents confirming the declared customs value of goods, including its amount and the method of determining the customs value of goods;
11) a document on the registration and national affiliation of the vehicle for international transportation in case of transportation of goods by road as they are placed under the customs procedure for transit;
12) documents confirming conditions of the placement of goods under the declared customs procedures;
13) documents confirming the declared cost of processing operations when goods are placed under the customs procedure for release for internal consumption of products obtained from processing goods placed under the customs procedure for processing outside the customs territory;
14) documents indicated in Article 261 of this Code.
2. If the documents referred to in paragraph 1 of this Article do not contain data confirming the data declared in the customs declaration, such data shall be confirmed by other documents.
3. At the time of submission of the customs declaration the declarant shall possess documents confirming the data declared in the customs declaration, except when based on the features of the customs declaring of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code or Articles 114 to 117 of this Code, such documents may be missing at the time of submission of the customs declaration.
Belarusian customs regulations have certain specifics of customs declaring of foreign gratuitous aid.
Thus, in accordance with Council of Ministers Resolution No.509 “On measures to implement the law of the Republic of Belarus on customs regulation in the Republic of Belarus” (hereinafter - Resolution No.509) of 27 May 2014 in the course of customs declaring of goods imported into the customs territory of the Eurasian Economic Union, classified as foreign gratuitous aid and exempted (to be exempted) from customs payments:
one can submit as a commercial document an inventory of goods certified by the sender of foreign gratuitous aid (subparagraph 2.3 of paragraph 2 of Resolution No.509);
In the absence of such an inventory with information about the goods being transported, the State Customs Committee considers it possible to use a copy of the act of acceptance of foreign gratuitous aid in the form established by Belarus President Property Management Directorate Resolution No.2 “On establishing forms of documents” of 8 February 2016 with an endorsement from the Department of Humanitarian Affairs at the Belarus President Property Management Directorate.
- if such goods are not subject to Eurasian Economic Union import restrictions, in column 31 “Cargo spaces and goods description” of the goods declaration one does not have to specify parameters of the goods (including brand, model, etc.) sufficient for their identification and classification in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, if such goods are imported as part of groupage cargoes in festive small-sized wrapping, are intended for distribution between individuals during festive charity events and are listed in transport (shipping) or commercial documents as gift sets (paragraph seven, subparagraph 2.3-1, paragraph 2 of Resolution No.509);
- when they are placed under the customs procedure of release for domestic consumption, columns 20 “Terms of delivery”, 23 “Exchange rates” and 47 “Calculation of payments” of the goods declaration can be skipped (paragraph 32, sub-paragraph 2.3-1 of provision 2 of Resolution No.509).
In accordance with sub-clause 36.2 of clause 36 of the Resolution, when using tax benefits defined in the first part of clause 31 of the Resolution, in the course of the customs declaration of foreign gratuitous aid the recipients are supposed to submit to the customs authority:
a copy of the certificate containing information about the established types of tax benefits;
a copy of the plan for the intended use (distribution) of the foreign gratuitous aid in the form established by the Belarus President Property Management Directorate and endorsed by the Department of Humanitarian Affairs;
a copy of the document confirming the receipt of the goods (property) by the recipient while specifying its name, quantity and value.
Answer:
In accordance with Passage 14 of Paragraph 1 of Ordinance No.3 "On Foreign Gratuitous Aid" issued by the President of the Republic of Belarus on 25 May 2020 (hereinafter – the Ordinance) foreign gratuitous aid received by legal entities of the Republic of Belarus, individual entrepreneurs registered in the Republic of Belarus can be used to pay general expenses related to the management of a legal entity, an individual entrepreneur and to ensure their activities, according to the list as defined by the Belarus President Property Management Directorate.
In pursuance of the Ordinance, the Belarus President Property Management Directorate issued Resolution on 12 August 2020 to define the list of general expenses related to the management of a legal entity, an individual entrepreneur and to the ensuring of their activities, for which foreign gratuitous assistance can be used.
1. Expenses for labor remuneration of administrative staff of a legal entity, an individual entrepreneur and of employees servicing the administrative office of a legal entity, a individual entrepreneur.
Expenses for guarantees and compensation envisaged in the labor laws to employees listed in part one of this Paragraph.
2. Expenses for labor remuneration under civil law contracts concluded with natural persons who are not individual entrepreneurs to provide services (perform works) related to the functions of the administrative staff of a legal entity, an individual entrepreneur and to the functions of employees servicing the administrative office of a legal entity, a individual entrepreneur.
3. Expenses for mandatory insurance contributions to the state extra-budgetary social security fund of the Republic of Belarus, including contributions to professional pension insurance, and also compulsory insurance against accidents at work and occupational diseases, put against expenses specified in Paragraphs 1 and 2 of the list.
4. Expenses for the maintenance and servicing of fixed assets and general intangible assets, including maintenance, major and current repairs, depreciation of fixed assets and intangible assets.
5. Expenses for maintenance and servicing of individual items as part of general assets (hereinafter - individual items), including payment of their cost, maintenance, major and current repairs of individual items, the cost of used general materials.
6. Expenses related to the temporary possession and use or temporary possession of general assets under a lease agreement (temporary possession and use of general assets under a financial lease contract).
7. Expenditure for utilities, landscaping and maintenance of territories attributed to general objects of a legal entity, an individual entrepreneur.
8. Expenses for remuneration to copyright holders for the use of general intellectual property, which is not the intangible asset of a legal entity, an individual entrepreneur.
9. Expenses for communications services, including access to the internet.
10. Expenses for banking services;
11. Expenses for occupational safety, training, retraining, and internships of administrative staff of a legal entity, individual entrepreneurs and employees who service the administrative office of a legal entity, an individual entrepreneur.
12. Expenses for consulting, information, auditing and other services of outside organizations and individual entrepreneurs;
13. Taxes and fees that make part of production and sale costs of goods (works, services) and property rights and that are calculated in respect of the activities of the administrative office of a legal entity, an individual entrepreneur.
14. Foreign gratuitous aid registration fee.
According to part two of Paragraph 8 of the Ordinance, aid used to pay for general expenses is not exempt from taxes, fees (duties).
In accordance with Paragraph 6 of the Ordinance, recipients (legal entities and individual entrepreneurs) shall pay a registration fee of 0.5% of the amount of aid not exempt from taxes, fees (duties).
Customs rules of procedure for foreign goods to be imported into the Republic of Belarus shall be stipulated by the international agreements and regulations on legal customs procedures that set forth the legal framework of the Eurasian Economic Union and the legislation on customs regulation.
Belarusian organizations that receive goods as gratis aid from their foreign partners are to observe the following procedures.
Any Belarusian organization that receives goods as foreign gratis aid for the first time shall submit an application to the Department for Humanitarian Activities under the President Property Management Directorate (hereinafter referred to as the Department) to be included into the roster of entities receiving foreign gratis aid.
This application shall specify the name of the foreign organization that will import goods and the terms of delivery. A certified copy of the Belarusian organisation’s state registration certificate and its Charter (provisions) shall be attached to the application.
Any vehicle registered in a foreign country that transports humanitarian cargo into the Republic of Belarus may be exempt from toll road fees in the Republic of Belarus.
To this end, the corresponding Belarusian organization that receives the cargo shall forward a request to the Department informing it on its intention to do so no less than 10 days before its delivery date. The request shall also contain the exact time and location for the cargo to be delivered across the State Border of the Republic of Belarus, contact data for feedback communication including the following details about the corresponding foreign partner and its vehicle:
The application form for registration in the online payment system as a vehicle exempt from toll road fees in the Republic of Belarus is available on the website of State Institution “Belavtostrada” via the following link: http://www.belavtostrada.by/sites/default/files/docs/zayavlenie_dlya_osvobozhdennyh_ts.pdf.
The first thing a foreign partner shall do after he crosses the State Border of the Republic of Belarus is to obtain an electronic on-board unit at the respective pick-up point, after that the vehicle may proceed along its route using the roads of the Republic of Belarus.
Information on the on-board unit pick-up points located near border crossing points in the Republic of Belarus is available on the website of State Institution “Belavtostrada” via the following links: http://beltoll.by/images/toll_road_maps/march2018/Road-Map_beltoll-by_EN.pdf; http://beltoll.by/index.php/en/customer-service#.
It is advisable to observe the following rules of formation of cargo consignment before its delivery:
Goods may be packed in a festive small-sized package if they are to be delivered to a group of individuals on the occasion of festive charity activities (events) provided that the goods constituting these gift sets are not prohibited or restricted from import into the customs area of the Eurasian Economic Union and shall be carried collectively as part of a cargo consignment. These types of goods are indicated as “gift sets” in transport (carriage) or commercial documents. Both goods packages and relevant documents are to contain consignees’ data (in case of nominal gift sets, if applicable) and package contents (list of the goods inside the package, their quantity and price).
Documents on cargo provided by a foreign organization shall contain the following details:
for transport (carriage) documents (bills of lading):
for goods specification or inventory:
The goods packed in a festive small-sized package that are to be delivered to a group of individuals on the occasion of festive charity activities (events) shall be indicated as “gift sets” in transport (carriage) documents, goods specification or inventory. A list of goods in gift sets with price and weight indications shall also be attached.
Information on the goods to be imported shall be provided to the customs authority prior to the arrival of humanitarian cargo to the Eurasian Economic Union area.
The procedure for submitting information on the goods to be imported into the customs area of the Eurasian Economic Union by road is set forth by the Decision of the Board of the Eurasian Economic Commission No. 56 of 17 April 2018.
The documents and details may be provided by a customs representative or a Belarusian partner organization acting on behalf of the carrier. The information shall be provided no later than 2 hours before goods will be imported into the Republic of Belarus.
Customs formalities regarding foreign gratis aid shall be completed as a matter of priority.
When a driver carrying humanitarian cargo arrives at the State Border of the Republic of Belarus he shall immediately approach a customs officer and present relevant documents and information on the cargo, as well as the documents to ensure compliance with prohibitions and restrictions including non-tariff regulation measures, sanitary, veterinary and phytosanitary quarantine measures and radiation requirements.
The list of goods that require special permits from the relevant state bodies to be imported in the country is provided on the official website of the Eurasian Economic Union http://www.eurasiancommission.org/ (goods are listed according to the type of inspection):
Crossing the State Border of the Republic of Belarus one shall submit the following documents and information to a customs officer:
Information required to complete customs formalities shall be translated into one of the official languages of the Republic of Belarus.
A transit declaration is to be filled in for the goods to be further transported to the destination point in the Republic of Belarus.
Transit declaration form and the respective filling-in guidelines are set forth by the Decision of the Customs Union Commission No. 289 of 18 June 2010.
The transit declaration shall contain the following information:
1) consignor and consignee of goods according to transport (carriage) documents, customs applicant, carrier;
2) countries of origin and destination of goods;
3) details of the vehicle carrying goods;
4) goods descriptions, quantity and value according to commercial, transport (carriage) documents;
5) code numbers of goods under the CNFEA indicating at least the first 6 characters;
6) gross weight or volume of goods, as well as goods quantity in added units for every code number of the Commodity Nomenclature in case the Common Customs Tariff of the Eurasian Economic Union stipulates an added unit on the goods to be declared. Thus, an added unit of "items" is provided for "pencils with an ejectable or sliding lead". Particular measures are provided for certain clothing types (height and chest, cm).
7) a number of freight units;
8) goods destination point in accordance with transport (carriage) documents;
9) documents to ensure compliance with prohibitions and restrictions (compliance with non-tariff regulation measures, sanitary and epidemiological, phytosanitary and veterinary requirements, as well as intellectual property rights regulations);
10) scheduled reloading of goods or freight operations during transit.
The goods packed in a festive small-sized package that are to be delivered to a group of individuals on the occasion of festive charity activities (events) may have the following indications in a transit declaration:
digits "999999" in column 33;
common description of the goods inside gift sets in column 31. Please, note that gift sets shall not contain goods prohibited or restricted from import.
Transport (carriage), commercial and (or) other documents may be submitted to the customs authority as a transit declaration.
After the customs authority issues a permission, a vehicle carrying cargo shall proceed to the specified destination within the timeframe established by the customs and stay there.
In doing so, one does not have to secure the payment of customs duties and taxes on humanitarian cargo.
The period for which the goods can be stored makes up 4 months.
Goods may be put into storage either in permanent or temporary areas of the customs control.
Storage of humanitarian cargo in a permanent customs control area (in a temporary warehouse) will entail extra charges for the consignee – a Belarusian organization – due to paid storage services provided by the owner of a temporary warehouse (an agreement shall be concluded).
Humanitarian cargo may be put into storage in a temporary customs control area. To this end, the consignee a Belarusian organization – shall submit a request on the establishment of a temporary customs control area to the respective customs. The request shall contain the following details:
The request shall also include a graphic image of a temporary customs control area under construction on the site plan of the area (location) approved by the consignee a Belarusian organization – and a copy of the state registration certificate (license) on the land lot including its permanent structures (buildings, constructions) where a temporary customs control area is to be established.
The request form on the establishment of a temporary customs control area is available on the customs authority official websites or upon contacting the relevant customs office.
A temporary customs control area is established by a respective customs authority, after a customs authority issues an order to establish a temporary customs control area it shall be equipped and designated.
The procedure to establish and designate a temporary customs control area and its legal regime is stipulated by the Resolution of the Council of Ministers of the Republic of Belarus No. 674 of 24 May 2007 "On the Adoption of the Regulation on the Procedure to Establish and Designate Temporary Customs Control Areas and the Legal Regime of the Customs Control Area".
The placement of cargo in a temporary customs control area shall be validated by the submission of a notification by a Belarusian organization to a respective customs authority via email.
A customs authority issues a permit to place goods in a temporary customs control area via the registered notification on the placement of goods in a customs control area.
A Belarusian organization that temporary stores goods in its warehouse shall guarantee their safety and deny unauthorized access to them. Temporary storage of foreign goods owned by third parties in the consignee's warehouse is prohibited.
Acceptance of goods is performed by the Commission established by the head of the Belarusian consignee organization together with a representative of the local executive and administrative body located at the site of storage of cargo.
Acceptance certificate is issued after the goods are received by a Belarusian organization. The acceptance certificate form was adopted by the President Property Management Directorate (the Resolution No. 2 of 8 February 2016 "On the Adoption of Documentation Forms", http://dha.gov.by/zakonodatelstvo, hereinafter referred to as the Resolution). The acceptance certificate provides for the de-facto availability of goods, their conformity with the description, quantity and cost indicated in transport (carriage) and other documents provided upon import.
In case no transport (carriage) or other documents on goods were provided upon import, the cost of imported goods shall be determined by the Commission according to the cost of identical, congenerical or similar goods.
Should the goods accepted as aid be identified as unsuitable for further use, the Commission issues the certificate of unsuitability in accordance with the form provided for in the Resolution (http://dha.gov.by/zakonodatelstvo). In this case, the goods shall be returned to the consignor or otherwise destroyed according to the procedure stipulated by law.
Should any inconsistency be identified, a letter from a foreign company shall be attached explaining the reasons for the inconsistency of data indicated in transport (carriage) and other documents on goods provided upon import and the de-facto information on goods. The consistency of data indicated in the acceptance certificate drawn up by a Belarusian organization (individual entrepreneur) upon the acceptance of goods shall also be agreed upon by the parties.
After the acceptance of foreign gratis aid a Belarusian organization shall inform to the Department thereof.
Accepted aid shall not be used until the registration certificate is issued.
After the cargo is registered in the Department, a Belarusian consignee organization shall make customs declaration of goods at the customs authority to place them under one of the customs procedures.
Should the quantity of goods imported into the Republic of Belarus as aid not correspond to the quantity specified in the transport (carriage) and other documents on goods upon import (purchase), or should the goods accepted as aid be identified as unsuitable for further use, the customs declaration is issued to place the goods accepted as aid and identified in the acceptance certificate under the customs procedure of release for domestic use. Information on the goods unsuitable for further use and inconsistent with the quantity declared in transport (carriage) and other documents shall be provided to a customs authority.
The goods that are not placed under the customs procedure of release for domestic use as foreign gratis aid shall be placed under the customs procedures stipulated by the Customs Code of the Eurasian Economic Union.
Should humanitarian cargo contain goods prohibited or restricted from import (without the respective permits) or the items subject to veterinary or phytosanitary, sanitary and epidemiological inspection (examination) (without the respective certificates on these control measures), a customs authority shall not authorize the release of such goods.
In case imported goods contain intellectual property items included into the National Customs Intellectual Property Register, customs authorities shall take measures to protect intellectual property items. The National Customs Intellectual Property Register is available on the official website of customs authorities www.customs.gov.by in "Foreign Trade Operators" section, subsection "Business", "Protection of Intellectual Property Rights and Items" (http://www.customs.gov.by/ru/intellectualnaya_sobstvennost-ru/).
Besides, when declaring humanitarian cargo at the customs one may submit the inventory of goods certified by the aid consignor as commercial documents.
In case the inventory is not available, one may use a copy of the acceptance certificate on foreign gratis aid.
Should customs duty and tax relieves be in place for foreign gratis aid, the consignees shall submit the following documents to a customs authority during the customs declaration of goods:
The guidelines on how to fill in the declaration on goods are available via the following link: http://www.eurasiancommission.org/ru/Lists/EECDocs/Приложение1.doc.
After the foreign gratis aid is released under the customs procedure of release for domestic use, the goods shall be used by the consignee according to the purposes provided in the scheme on the intended use (distribution) of foreign gratis aid approved by the Department.