Edict of the President of the Republic of Belarus

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No.28 of January 13, 2006

[Amended as of December 29, 2006]

 

On Rates of Excises on Excisable Goods

 

1. To establish the following rates of excises on excisable goods in accordance with the appendices 1 and 2.

2. The Council of Ministers of the Republic of Belarus shall:

authorize the appropriate the republican state administration bodies, other state organizations, subordinated to the Government of the Republic of Belarus, to provide the conclusions, within the frameworks of competence thereof, on including the specific goods in the groups of excisable goods;

take other measures for implementation of this Edict.

3. This Edict enters into force from January 1, 2006,

 

President of the Republic of Belarus                                                                                                                                                                                                                                                                                                                                                                             A.Lukashenko

 

  Appendix 1

to Edict of the President

of the Republic of Belarus

No.28 of January 13, 2006

Rates of excises on excisable goods, with the exception of motor gasolines,

diesel fuel and other fuel used as motor fuel

 

Name of goods

Unit subject to levying

Rates of excises in 2006

(Rubles per unit subject to levying)

 

 

 

 

 

 

From January 1 to March 31

From April 1 to June 30

From July 1 to September 30

From October 1 to December 31

 

1. Alcohol products containing 28 per cent or more of ethyl alcohol, by volume (with the exception of alcohols, wine materials and alcohol-containing solutions, cognac, brandy, calvados, cognac beverages and wines) and wine beverages

1 litre of absolute (100 per cent) ethyl alcohol contained in finished product

 

12 250

12 250

12 250

12 250

 

2. Alcohol products containing 7…28 per cent of ethyl alcohol, by volume (with the exception of alcohol-containing solutions, wines, wine beverages, beer)

»

 

9 290

9 290

9 290

9 290

 

3. Cognac, brandy, calvados, cognac beverages

»

 

9 740

9 940

10 150

10 360

 

4. Fruit wines and grape wines (with the exception of natural wines, including sparkling, champagne, carbonated, effervescing, special and original wines)

»

 

3 320

3 320

3 320

3 320

 

5. Special fruit wines and original grape wines

»

 

6 720

6 890

7 060

7 240

 

6. Natural wines (with the exception of sparkling wines, champagne, carbonated and effervescing wines)

1 litre of

finished product

 

500

500

500

500

 

7. Sparkling wines, champagne, carbonated and effervescing wines

»

 

1 670

1 710

1 750

1 780

 

8. Low alcohol beverages, containing 7 per cent or less of ethyl alcohol, by volume

1 litre of absolute (100 per cent) ethyl alcohol contained in finished product

 

3 220

3 300

3 360

3 440

 

9. Beer:

 

   

9.1. with rated (standardized) volume content of ethyl alcohol 0.5 per cent

1 litre of

finished product

 

0

0

0

0

 

9.2. with rated (standardized) volume content of ethyl alcohol 0.5a<7 per cent

»

 

140

140

150

195

 

9.3. with rated (standardized) volume content of ethyl alcohol 7 per cent

»

 

410

410

420

420

 

10. Alcohol:

 

   

10.1. ethyl alcohol, of food raw material

1 litre of absolute (100 per cent) ethyl alcohol contained in finished product

 

4 880

4 990

5 090

5 190

 

10.2. crude ethyl alcohol of food raw material, supplied for the organizations of the Republic of Belarus for production of rectified ethyl alcohol

»

 

0

0

0

0

 

10.3. rectified ethyl alcohol of food raw material, supplied for the organizations of the Republic of Belarus for production of alcoholic products or vinegar

»

 

0

0

0

0

 

10.4. industrial rectified ethyl alcohol

»

 

30

30

30

30

 

11. Alcohol-containing solutions* with volume content of ethyl alcohol 7 per cent (with the exception of solutions supplied for the organizations of the Republic of Belarus for production of nonalcoholic beverages)

»

 

12 400

12 650

12 900

13 150

 

12. Alcohol-containing solutions* with volume content of ethyl alcohol <7 per cent, and solutions supplied for the organizations of the Republic of Belarus for production of nonalcoholic beverages

1 litre of

finished product

 

0

0

0

0

 

13. Tobacco products:

 

   

13.1. pipe tobacco

1 kg

 

47 450

48 450

49 470

50 500

 

13.2. smoking tobacco, with the exception of tobacco used as raw material for tobacco products

»

 

23 860

24 370

24 880

25 400

 

13.3. cigars

1 piece

 

1 350

1 390

1 420

1 450

 

13.4. cigarillos

1000 pieces

 

9 490

9 690

9 900

10 100

 

13.5. filter-tipped cigarettes

»

 

4 880

4 990

5 090

5 200

 

13.6. non-filter cigarettes

»

 

2 170

2 220

2 260

2 310

 

13.7. mouthpiece cigarettes

»

 

1 350

1 390

1 420

1 440

 

14. Microbuses and cars, including those converted to lorries ** (Codes 8702, 8703 and 8704 of Commodity Nomenclature for Foreign Trade of the Republic of Belarus)***, with the exception of cars for prophylaxes and rehabilitation of handicapped persons:

 

   

14.1. with engine power 67,5 kW (90 h.p.)

0,75 kW

(1 h.p.)

 

0

0

0

0

 

14.2. with engine power > 67,5 kW (90 h.p.) 112,5 kW (150 h.p.)

»

 

1 090

1 110

1 130

1 150

 

14.3. with engine power >112,5 kW (150 h.p.)

»

 

10 850

11 080

11 300

11 550

 

15. Excluded

 

 

16. Excluded

 

 

17. Excluded

 

 

18. Oil for diesel and (or) carburetor (injector) motors

»

 

81 350

83 060

84 800

86 590

 

 

______________________________

* Except for alcohol-containing solutions with denaturing additives; alcohol-containing medicinal, medicated, diagnostic agents and preparations allowed for production and (or) application in the territory of the Republic of Belarus in accordance with the procedure established by the legislation; alcohol-containing agents produced by pharmaceutical organizations on individual prescriptions, including homeopathic preparations; veterinary alcohol-containing agents and preparations allowed for production and (or) application in the territory of the Republic of Belarus in accordance with the procedure established by the legislation; alcohol-containing perfume and cosmetic products.

** The microbuses include the cars intended for no more than 17 persons (including the driver), and wagon tracks (code 8704 of Commodity Nomenclature for Foreign Trade of the Republic of Belarus) with maximum carrying capacity 1.25 tons, including converted minibuses (codes 8702, 8703 of Commodity Nomenclature for Foreign Trade of the Republic of Belarus).

*** With the exception of vehicles, the importation and realizations of which are subject to preferential taxation procedure in accordance with the Edict of the President of the Republic of Belarus No.546 (November 24, 2005) “On some matters of the taxation of the goods transferred through the customs frontier of the Republic of Belarus” (National Register of Legislative Acts of the Republic of Belarus, 2005, 188, 1/6945).

 

Appendix 2

to Edict of the President

of the Republic of Belarus

No.28 of January 13, 2006

 

Rates of excises on motor gasolines,

diesel fuel and other fuel used as motor fuel

 

Name of goods

Rates of excises in 2006

(Rubles per ton)

 

from August 1 to September 30                     from October 1 to December 31

1. Motor gasolines:

 

1.1. А-98, А-96, АI-95 grades

 

 

975 090

 

975 090

 

1.2. АI-93, А-92, АI-91 grades

 

 

859 800

 

859 800

 

1.3. other grades

 

 

685 820

 

685 820

 

2. Diesel fuel

 

 

 

 

 

 

2.1. Diesel fuel, commercial grades

 

 

552 330

 

552 330

 

2.2. Diesel fuel shipped for the manufacture of biodiesel fuel

 

 

0

 

0

 

3. Biodiesel fuel

 

 

75 165

 

76 665

 

4. Other fuel used as motor fuel:

   

4.1. ship fuel

 

 

552 330

 

552 330

 

4.2. other

 

 

0

 

0

 

 

 * unofficial translation *