Main For natural persons Decree of the President of the Republic of Belarus of July 21, 2014 N 360. Answers to frequently asked questions about the application procedure of the norms of Decree N 40 Commentary to Presidential Decree of 11 February 2016 40 "About making amendments and additions to the Decree of the President of the Republic of Belarus"
Commentary to Presidential Decree of 11 February 2016 40 "About making amendments and additions to the Decree of the President of the Republic of Belarus"
The Decree of the President of the Republic of Belarus № 40 "About making amendments and additions to the Decree of the President" of February 11, 2016 was approved. It defines the features of goods transfer by natural persons for personal use, including imported goods by international post mail and delivered by carriers (so-called "express cargo").
The decree was approved with the intent to create a barrier of commercial goods transfer by natural persons, which was in connection with
operative rule of duty-free import.
In particular, the decree established a rate cut of duty-free import of goods for personal use, sent by international post mail and (or) express cargo to one recipient, from EUR 200 and 31kg to EUR 22 and 10 kg during a calendar month.
The reason for the adoption of such measures was a significant increase of goods import on a commercial scale to natural persons, without payment of customs duties.
Statistics of customs services for 2015
During the period 2013-2015 the volume of imported IPM has increased more than
6 times: in 2013 - 1.9 million, in 2014 - 6.3 million, 11.8 million were imported in 2015.
About 90% of people in Belarus do not get the IPM.
More than 250 thousand citizens receive from 10 to 100 and more IPM in a year.
On average, one receiver gets about 10 IPM.
In case of receiving goods over EUR 22 and (or) 10 kg, in excess customs duties and taxes on the previously applied rate - 30% of the cost, but not less than EUR 4 per 1 kg will be charged.
So, from the effective date of the decree, when receiving the package at the cost of EUR 50 and a weight of 2 kg customs duties and taxes are as following:
(50-22) * 30% = EUR 8, 4. Also in relation to this package it is necessary to pay a customs fee of EUR 5.
The value of the duty-free import determined by decree is similar to the rate applicable in member states of the European Union.
For example, in Belgium, the Czech Republic, Italy, Finland, Slovakia, Germany, and others the rate of duty-free importation of goods in the IPM is EUR 22. In Sweden and France all IMP, regardless of the cost imposed by VAT.
The decree does not exclude the possibility of duty-free receipt of funds in the letters with declared value equivalent to 200 US dollars.
The decree has been coming into operation on April14, 2016. This time limit has been determined on the bases of the time limit for the arrival of packages to the territory of the Republic of Belarus. Thus, citizens who have ordered international post mail will be able to get on the "old" rates of duty-free entry.
For the purposes of rates control of duty-free import is taken into account:
in respect of goods sent by IPM, - the date of documents registration for placing of goods in temporary storage;
in respect of goods imported as goods delivered by a carrier ("express cargo"), - the date of registration of the passenger customs declaration.
Also, the decree defines that in the case of goods import more than 1 time in three months, the goods the value of which is more than EUR 300 and (or) the weight of which is more than 20 kg will not belong to goods for personal use. At the same time rates for duty-free importation of goods in EUR 1500 and 50 kg continue to operate.
According to a survey of road checkpoints at the border of the Republic of Belarus, conducted by the National Statistics Committee and the State Customs Committee in 2015, over 70% of citizens, entering the Republic of Belarus, traveling abroad pointed out the sum of expenses up to EUR 300.
The provisions of the Decree are not applied to the goods, the risk of import of which for commercial purposes is minimal, in particular:
imported by air;
previously exported and re-imported by natural persons (under the condition of their documentary export evidence);
imported by diplomatic officials, employees of consular offices and other international organizations.
The decree rules are also applied to used goods previously exported by citizens outside the customs territory and imported back in an unchanged state, without documentary evidence of their removal (e.g., mobile phones, cameras, tablets, laptops, etc..), if their value and weight do not exceed EUR1500 and 50 kg.
Non-classification of products to goods for personal use involves necessity of their customs declaration in customs procedures, and also applying administrative responsibility to them.
The rates, provided by the Decree correspond to international approaches. In particular, in the European Union the rate of duty-free importation of goods transported by road is EUR 300, regardless of the frequency of crossing the border.