|
|
Information for invetstors  Customs preferences
| Tax, duty deduction Type |
Enterprises, residents of Republic of Belarus |
Residents of FEZ “Mogilev” |
| Customs duties |
When goods are brought across the customs border of the Republic of Belarus and in other cases mentioned in Customs Code of the Republic of Belarus all customs taxes and duties mentioned in legislation and Customs Code of the Republic of Belarus are to be paid (based on Article 110 of Customs Code of the Republic of Belarus) |
Free economic zones are a part of the customs territory of the Republic of Belarus. The territory of a free customs zone may not exactly coincide with the territory of a free economic zone. The former is to be defined by FEZ administration in coordination with State Customs Committee. The border of a free customs zone is considered a customs border of the Republic of Belarus. When foreign and home-produced goods are brought to the territory of a free customs zone neither taxes nor customs duties (except for customs registration charges) are to be paid and economic policy measures are not applied as well. No customs registration is necessary
- when goods, which are in free circulation on the territory of the Republic of Belarus, are brought to a free customs territory from the customs territory of the Republic of Belarus or when goods not subjected to customs registration are brought to a free customs territory from Russian Federation in accordance with legally stipulated procedure
- when goods mentioned in Paragraph 1 are brought out of the free customs zone territory to the customs territory of the Republic of Belarus or Russian Federation. This regulation also applies to goods produced from the above described goods. Taxes and customs duties (except for customs registration charges) are not paid and economic policy measures are not applied when goods, produced by FEZ residents and referred to as “self-produced goods” are sold or brought
- out of the territory of the Republic of Belarus (except for Russian Federation) - to Russian Federation when the payer produces documents confirming that 0% VAT tax rate was applied in respect of goods brought out of Russian Federation. The terms of supplyng the above named documents documents is not to exceed 100 days since the goods have passed the customs registration procedure. The above named documents are to be certified by customs authorities of the Republic of Belarus
- when goods considered to be import substituting ones (in accordance with the List of approved by Government of the Republic of Belarus in coordination with President of the Republic of Belarus) are brought out of a free customs zone to the customs zone of the Republic of Belarus - out of a free customs zone to a free customs zone
Custom duties and taxes are applied to those self produced goods goods, which are not considered to be import substituting ones, produced by FEZ “Mogilev”, which were not the subjected to tax and custom duties collecting when brought to the territory of FEZ “Mogilev”. This regulation applies in case of their export from the territory of Free Customs Zone situated inside FEZ “Mogilev” to the rest of the customs territory of the Republic of Belarus. (based on Edict of the President of the Republic of Belarus dated 09.06.2005 ¹ 262, Article 17 of Law of the Republic of Belarus “About Free Economic Zones” dated 07.12.1998 ¹ 213-3, Regulation about Free Economic Zone “Mogilev” approved by Decree of Council of Ministers of the Republic of Belarus dated 08.04.2002 ¹ 445 (changes and ammendments included) |
|
|
|
|
 |
|
 |
|
 |
 |
2007 © Free Economic Zone "Mogilev"
Site design — "5th terminal" LLC
|
Our contacts
Overall
Information for invetstors
