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The import of goods subject to customs duties
The following categories of goods are allowed for the import with the payment of customs duties and taxes in the form of aggregate customs payment:
1. indivisible goods
Indivisible personal effects are goods for personal use weighing more than 35kg, consisting of one unit or one set goods, including transportable in parts, dismantled, unassembled, incomplete or unfinished condition, given the product has a basic property of the collected, complete or a completed product. Completeness can be determined on the basis of the information provided by the manufacturer, seller, or consignor of the product on labels, in the service lists, warranty certificates, package slips, other documents, and also taking into account the universal (traditional) use of such product or a set that meets their functional purpose.
When calculating the amount of customs duties and taxes as an aggregate customs payment for release of goods by the customs authorities of the Republic of Belarus, customs duties are levied in accordance with the Unified Customs Tariff of the Customs Union on the basis of Resolution No. 130 of 27 November 2009 of the Customs Union Commission “On unified customs and tariff regulations of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation” and the Agreement on Unified Customs Tariff of 25 January 2008. VAT rates are set in accordance with Article 102 of the Special Part of the Tax Code of the Republic of Belarus (20% in the Republic of Belarus).
2. transport vehicles (except cars that fall under the heading 8703 of the Harmonized Commodity Description and Coding System up to 9 seats inclusive), which are not registered in a foreign state and the territory of the Customs Union member states
The following categories of goods are allowed for the import with the payment of customs duties and taxes at a flat rate:
1. goods imported in excess of duty-free concession - at a rate of 30% of the cost, but not less than €4 per 1 kg;
2. ethyl alcohol – €22 per 1 liter;
3. cars - at the rate set by Provision No. 5 to the Agreement on the movement of goods by individuals for personal use across the customs border of the Customs Union and customs operations connected with their release.
4. alcoholic beverages and beer over 3 liters, but not more than 5 liters inclusive, - €10 per 1 liter.