(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No 66 of January 31, 2006

[Amended as of August 28, 2019]

On Approving the Regulations on Free Customs Zones created in the Territories of Free (Special, Especial) Economic Zones

 

1. To approve the annexed Regulations on free customs zones created in the territories of free (special, especial) economic zones

To establish that the territories of free customs zones:

determined in the territories of free economic zones prior to the entry into force of this Edict, must be brought in conformity with the requirements of this Edict within one year from the date of entry into force of this Edict;

not brought, within the established time limit, in conformity with the requirements of this Edict, are subject to be abolished.

2. To grant to the Council of Ministers of the Republic of Belarus the right to explain, with regard to the requirements of this Edict, the matters of functioning of free customs zones created in the territories of free (special, especial) economic zones.

3. The Council of Ministers of the Republic of Belarus shall ensure bringing the acts of legislation in compliance with this Edict and take other measures necessary for its implementation.

4. This Edict enters into force in 30 days from the day of its official publication.

 

President of the Republic of Belarus

A. Lukashenko

 

 

 

 

APPROVED

Edict of the President
of the Republic of Belarus
No 66 of March 31, 2006
(as edited by Edict of the President
of the Republic of Belarus
No 490 of December 22, 2018)

REGULATIONS
on free customs zones created in the territories of free (special, especial) economic zones

1. These Regulations regulate the relations connected with functioning of free customs zones created in the territories of free (special, especial) economic zones (hereinafter - FEZ), including logistic FEZ and port FEZ

2. These Regulations use the terms and their definitions in the meaning established by the treaties and acts constituting the law of the Eurasian Economic Union, regulating customs legal relationships, by the legislation of the Republic of Belarus, and also the terms having the following meanings:

territorial FEZ — FEZ, the boundaries of which fully or partially coincide with sections of the customs border of the Eurasian Economic Union or within which the places of movement of goods across the customs border of the Eurasian Economic Union are located by air transport, and in the territory of which the provisions of Article 455 of the Customs Code of the Eurasian Economic Union are applied;

free customs zone (hereinafter, unless otherwise established – FCZ) — a specially allocated territory within the boundaries of the FEZ, with or without structures (premises), determined and equipped in accordance with the requirements established by these Regulations, in which the customs procedure of free customs zone is applied;

FCZ owner — a FEZ resident, including a logistic FEZ, port FEZ, territorial FEZ, a person included in the system of governing bodies of the territorial FEZ, for whom the FCZ limits are defined in the established order;

port FCZ — FCZ created on a section of the port FEZ, located on the part of the territory of a river port, open to international traffic and entry of foreign watercraft, or part of the territory of an airport, open to receipt and departure of aircraft performing international air carriage, and the territory adjacent to such a river port or airport1;

logistic FCZ — FCZ created on a section of a logistic FEZ adjacent to a road and/or railway cross point on the State Border of the Republic of Belarus;

territorial FCZ — FCZ created on a section of the territorial FEZ.

3. The FCZ limits may not coincide with the territory of the FEZ, including the logistic FEZ, the port FEZ, the territorial FEZ, and are determined for a FEZ resident inside such territory of the FEZ in consultation with the customs body by the decision of the FEZ administration or another legal person authorized in accordance with the legislative acts to establish the FCZ limits (later on – authorized person).

In the event when the FCZ cannot constitute a single territory, it is admissible to determine a FCZ consisting of separate territories, structure (premises) located at a distance from each other, provided that that they are located within the boundaries of the FEZ territory, are in compliance with the requirements established by these Regulations and have a control and admission regime.

Determination of a logistic FCZ and/or a port FCZ on the territory consisting of separate territories, structures (premises) located at a distance from each other is not allowed.

It is allowed to determine logistic FCZs and/or port FCZs on the territory of the FEZ, taking into account the requirements established by these Regulations, if such a FEZ is created on the part of the territory adjacent to the road and/or railway cross point through  the State Border of the Republic of Belarus, and in the part of a river port open to international traffic and entry of foreign watercraft, or the part of an airport open for receipt and departure of aircraft operating international air carriage, and the territory adjacent to such a river port or aeroportu1.

On the territory of the FCZ determined for the FCZ owner, the FCZ limits for FEZ residents may be determined, within the boundaries or which the limits of such a FCZ are determined.

FCZ limits for FEZ residents specified in part five of this clause shall be determined by a decision of the FEZ administration or an authorized person in consultation with the customs bodied upon availability of the consent of the owner of the FCZ on the territory of which the limits of such FCZ are being determined.

At the same time, the owner of the FCZ, on the territory of the FCZ of which FCZ limits for FEZ residents are determined, bears a joint and several duty with such FEZ residents to pay customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed by those FEZ residents under the customs procedure of free customs zone in the case of their use in violation of the requirements and conditions of that customs procedure.

The order of consenting decisions of the FEZ Administration or an authorized person on determining the FCZ limits with the customs bodies shall be established by the State Customs Committee.

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1 With the exception of parts of the river port or airport in which property complexes intended for servicing the passengers are located.

4. Application of the customs procedure of  free customs zone on the FCZ territory is carried out by the owner of the FCZ, unless otherwise provided by these Regulations, legislative acts of the Republic of Belarus, international treaties and acts constituting the law of the Eurasian Economic Union, regulating international customs legal relations.

In a logistic STZ, a port STZ or a territorial FCZ determined for the FCZ owner, it is allowed to use the customs procedure of  free customs zone by residents of the FEZ, within the boundaries of which the limits of such FCZ are determined, or by other persons who may act as declarants of goods being placed under the customs procedure of free customs zone, without determining the FCZ limits for each of such persons, including FEZ residents.

The FEZ residents and other persons specified in part two of this clause shall be determined by the decision of the FEZ administration or an authorized person upon availability of the consent of the FCZ owner, for whom the FCZ limits are determined, with notification to the customs body.

At the same time, the owner of the FCZ, for which FCZ limits are determined, bears a joint and several duty with such FEZ residents and other persons specified in part two of this clause to pay customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed by those FEZ residents under the customs procedure of free customs zone in the case of their use in violation of the requirements and conditions of that customs procedure.

5. The FCZ territory is a customs control zone, the requirements for arrangement of which, including the requirements for fencing and equipping the perimeter of such a territory with a video surveillance system, as well as the requirements for ensuring control and admission regime, including determining the procedure for access of persons to such territory, are established by the Council of Ministers of the Republic of Belarus.

6. The demarcation, facilities, protection of the FCZ and ensuring control and admission regime are to be provided by the FCZ owner and at its expense.

7. The FCZ is deemed to be created from the date when the customs body gives its consent to the decision of the FEZ administration or an authorized person about the determination of the FCZ limits.

8. The FCZ owner, as well as other persons performing operations on the FCZ territory, are obliged:

to observe the conditions of the FCZ operation, the procedure for placement and use of goods in the FCZ;

to ensure safety of the identification means imposed by customs bodies on the premises in which the goods are located, placed under the customs procedure of free customs zone, and goods manufactured (obtained) from goods placed under the customs procedure of free customs zone and also goods manufactured (obtained) from goods placed under the customs procedure of free customs zone and from goods not placed under the customs procedure of free customs zone;

to create necessary conditions for performance of operations of the customs control in respect to goods located in the FCZ, including to provide assistance to the customs bodies in their performance, to ensure access authorized officials of the customs bodies to goods located in the FCZ, and to execute legitimate requests of such persons;

to exclude the possibility of location of goods placed under the customs procedure of free customs zone, and also of goods manufactured (obtained) from goods placed under the customs procedure of free customs zone and also goods manufactured (obtained) from goods placed under the customs procedure of free customs zone and from goods not placed under the customs procedure of free customs zone, outside the FCZ without permission of customs bodies.

9. The customs bodies are entitled:

to perform the customs control in relation to goods located in the FCZ;

in the event of detecting the facts of violation of the international treaties and acts constituting the law of the Eurasian Economic Union, regulating international customs legal relations, and the legislation of the Republic of Belarus to present demands to the FCZ owner about elimination of causes and causes and conditions contributing to commission of such violations.

10. The FCZ functioning shall be terminated:

10.1. upon liquidation of the FEZ, including in connection with expiry of its functioning period;

10.2. upon abolition of the FCZ by the decision of the FEZ administration or an authorized person in consultation with the customs body, made:

according to an application of the FCZ owner, including after the implementation of its investment project;

in connection with the loss by the FCZ owner being the FEZ owner of his status of the FEZ resident, including of logistic FEZ, port FEZ, territorial FEZ, in the order determined by the legislation of the Republic of Belarus;

upon a petition of the customs body sent to the FEZ administration or an authorized person in the event of detecting facts of repeated violations of international treaties and acts constituting the law of the Eurasian Economic Union, regulating international customs legal relations, and the legislation of the Republic of Belarus, committed by the FCZ owner;

upon a petition of the FCZ owner sent to the FEZ administration or an authorized person for abolition of the FCZ of the FEZ resident located on its territory of the FCZ in the event of detecting facts of repeated violations of international treaties and acts constituting the law of the Eurasian Economic Union, regulating international customs legal relations, and the legislation of the Republic of Belarus, committed by the FCZ owner;

in other instances of impossibility to preserve the FCZ in accordance with legislative acts of the Republic of Belarus.

The order of consenting decisions of the FEZ Administration or an authorized person on abolition of the FCZ with the customs bodies shall be established by the State Customs Committee.

11. In the instance specified in sub-clause 10.2 of clause 10 of these Regulations, the FCZ functioning terminates upon expiry of six months from the day of obtaining the consent of the customs body to the decision the FEZ administration on abolition of the FCZ or from the day when the customs body gives its consent to the decision of the FEZ administration about determining the limits of the territory of the FCZ in which the abolished FCZ is included for another FCZ owner, in accordance with part three of this clause.

From the day following the day of obtaining the consent of the customs body to the decision of the FEZ administration on abolition of the FCZ, placement of goods under the customs procedure of free customs zone for location in that FCZ is not allowed.

The abolished FCZ may be included in a FCZ being newly determined of another FCZ owner prior to the expiry of six months from the day of obtaining consent of the customs body to the decision of the FEZ administration on abolition of the FCZ, in the event of absence in the abolished FCZ of goods:

placed under the customs procedure of free customs zone by the owner of the abolished FCZ;

placed under the customs procedure of free customs zone by other persons that may act as declarants of goods being placed under the customs procedure of free customs zone;

manufactured (obtained) from goods specified in indents two and three of this part.

12. On the territory of the FCZ determined for the FCZ owner by the FEZ administration or an authorized person in the order established by the Council of Ministers of the Republic of Belarus, immovable property objects2 may be determined, which may be transferred to a resident of this FEZ for implementation of his investment project.

If the construction and/or equipment of immovable property objects were (are) made by the FCZ owner who is FEZ resident, such immovable property objects may be transferred to another resident of that FEZ, provided that the transfer does not prejudice the implementation of the investment project of the FEZ resident that performed (performs) construction and equipment of immovable property objects.

Transfer of immovable property objects between persons specified in part one of this clause may be carried out on the basis of a contract of lease (gratuitous use) or another contract granting the right to use immovable property, but not entailing the transfer of the ownership to that property.

When transferring, in the order specified in part three of this clause, immovable property objects equipped with commissioned equipment to the FEZ resident, completion of the customs procedure of free customs zone and payment of import customs duties, taxes, special, anti-dumping, countervailing duties being collected when importing goods into the territory of the Republic of Belarus, in respect of goods and equipment placed under the customs procedure of free customs zone and used for the construction and equipment of such immovable property objects are not required provided that:

the goods and equipment specified in part one of this part are not being dismantled or exported outside the FCZ determined for the FCZ owner who placed such goods and equipment under the customs procedure of free customs zone;

immovable property objects and equipment put into operation remain unchanged, except for changes due to normal wear or natural loss under normal conditions of storage and/or use (operation).

In case of non-compliance with the conditions established in part four of this clause, import customs duties, taxes, special, anti-dumping, countervailing duties being collected when importing goods into the territory of the Republic of Belarus shall be paid (collected) by the person (from the person) who placed the goods and equipment used for construction and/or equipment of immovable property objects, under the customs procedure of free customs zone, in accordance with the legislation of the Republic of Belarus, taking into account the provisions stipulated in part seven of clause 3 and part four of clause 4 of these Regulations.

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2 For the purposes of these Regulations, immovable property objects are capital constructions (buildings, structures, isolated premises, parts thereof) construction and/or equipment of which were (are) performed (produced) by the FCZ owner using goods placed under the customs procedure of free customs zone.

13. It is allowed to transfer goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) from goods placed under the customs procedure of free customs zone without termination of the customs procedure of free customs zone in the possession and/or use to persons who will perform operations on loading (unloading) of such goods and other cargo operations connected with their storage.

14. Importation of goods into the territory of a logistic FCZ or a port FCZ shall be carried out with notification of the customs body about such importation.

Importation into the territory of the FCZ, with the exception of the logistic FTZ and the port FCZ, of goods of the Eurasian Economic Union not placed under the customs procedure of free customs zone and/or goods manufactured (obtained) from goods of the Eurasian Economic Union not placed under the customs procedure of free customs zone, shall be carried out without notifying the customs body.

Exportation from the territory of the FCZ, with the exception of the logistic FTZ and the port FCZ, to the remaining part of the Eurasian Economic Union of goods of the Eurasian Economic Union not placed under the customs procedure of free customs zone and/or goods manufactured (obtained) from goods of the Eurasian Economic Union not placed under the customs procedure of free customs zone, shall be carried out without permission of the customs body.

Goods imported into the territory of a logistic FCZ or a port FCZ are deemed to be placed under the customs procedure of free customs zone from the day of their importation into the territory of the logistic FCZ or port FCZ, with the exception of goods that in accordance with clause 3 of Article 204 of the Customs Code of the Eurasian Economic Union are not subject to be placed under the customs procedure of free customs zone.

15. Goods being imported into a logistic FCZ, a port FCZ or a territorial FCZ placed outside of its limits prior to such importation under the customs procedure of export or customs procedure of transit are not subject to placement under the customs procedure of free customs zone.

16. In regard of goods being imported into the territorial FCZ, the peculiarities of placing goods under the customs procedure of free customs zone shall be applied, provided for in clauses 1 and 3 of Article 204 of the Customs Code of the Eurasian Economic Union.

17. Goods imported into the logistic FCZ, port FCZ or territorial FCZ, with the exception of those specified in clause 6 of Article 201, clause 3 of Article 204 of the Customs Code of the Eurasian Economic Union, clauses 15 and 18 of these Regulations, are subject to customs declaration.

In regard of goods imported into a logistics STZ, a port FCZ or a territorial FCZ, the customs declaration must be filed before the end of the month following the month of importation, but not later than the day of exportation of such goods outside the logistic FCZ, port FCZ or territorial FCZ, respectively.

18. The customs procedure of free customs zone shall be terminated without placing under the customs procedure of foreign goods placed under the customs procedure of free customs zone, and imported into the logistic FCZ or port FCZ, which remained unchanged3, and being exported outside the customs territory of the Eurasian Economic Union through the place of departure to which to the logistic FEZ or the port FEZ is adjacent, if no customs declaration was submitted in relation to such goods.

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3 Except for changes due to normal wear or changes due to natural loss under normal conditions of carriage (transportation) and/or storage.

19. The white sugar, which has the status of a foreign product, is not subject to placement under the customs procedure of free customs zone.

20. Information on the method of identification of foreign goods placed under the customs procedure of free customs zone in goods manufactured (obtained) from foreign goods placed under the customs procedure of free customs zone, or information about the absence of identification shall be indicated by the declarant in the goods declaration in the order established by the Council Ministers of the Republic of Belarus.

21. The customs procedure of free customs zone in respect of goods placed under the customs procedure of free customs zone shall be completed without being placed under the customs procedures, if the goods placed under the customs procedure of free customs zone and/or goods manufactured (obtained) from goods placed under the customs procedure of free customs zone, being considered for the purposes of the application of this clause as waste, in the case provided for in sub-clause 1 of clause 10 of Article 207 of the Customs Code of the Eurasian Economic Union, removed from the FCZ territory for burial, decontamination, recycling, and/or destruction by other means and such burial, decontamination, recycling, and/or destruction shall be carried out:

by a legal person or an individual entrepreneur (later on – organization) operating objects included in the register of objects on waste utilization (later on – register), or by an organization that has a special permit (license) for activities related to environmental impact, component works and/or services of which are decontamination and/or burial of waste (later on - special permit (license);

by a FEZ resident on his own object included in the register, or on his own object for decontamination and/or burial of waste having a special permit (license).

The declarant of the customs procedure of free customs zone shall, prior to exportation of goods specified in part one of this clause from the FCZ territory, file with the customs body a notification in a written or electronic form indicating therein:

information about goods being exported (description, weight netto);

name of the organization carrying out operation of the object on using waste, included in the register, and/or having a special permit (license), to which the transfer if being planned, date of their transfer, location of such an object with the enclosure of a copy certified by the declarant of the contract between it and the said organization.

The quantity of goods placed under the customs procedure of free customs zone, in respect of which the customs procedure of free customs zone is being completed without placement under customs procedures, in the part corresponding to the quantity of goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) from goods placed under the customs procedure of free customs zone, buried, decontaminated, recycled and/or destroyed otherwise, shall be determined by the declarant of the customs procedure of he free customs zone in the order established by the Council of Ministers of the Republic of Belarus.

22. Preliminary information provided to the customs bodies in accordance with Article 11 of the Customs Code of the Eurasian Economic Union need not be submitted for goods being moved through the customs border of the Eurasian Economic Union and being imported into the territorial FCZ.

23. In the territorial FCZ, in respect of goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) using goods placed under the customs procedure of free customs zone, consumption defined in sub-clause 5 of clause 1 of Article 205 of the Customs Code of the Eurasian Economic Union is allowed in cases established by the Eurasian Economic Commission in accordance with sub-clause 5 of clause 1 of Article 205 of the Customs Code of the Eurasian Economic Union, or in the case of expenditure in the public catering objects of goods determined by the Council of Ministers of the Republic of Belarus.

24. With respect to goods placed under the customs procedure of free customs zone for placement and/or use in a territorial FCZ, legal persons belonging to the system of governing bodies of the territorial FEZ may act as declarants of such goods.

25. In case of loss within the limits of a territorial FCZ of foreign goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) from foreign goods placed under the customs procedure of free customs zone, and the absence of facts indicating that the mentioned goods are outside such a territorial FCZ in violation of the established order, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties does not occur.

26. The Council of Ministers of the Republic of Belarus shall determine:

the order for filing a notification on the importation of goods into the territory of the FCZ, including the territory of a logistic FTZ or port FTZ, the order for issuing permits for exportation of goods from the territory of such FTZs;

the order for issuing by the customs body of a permit allowing the exportation of goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) from goods placed under the customs procedure of free customs zone from the FCZ territory without the completion of the customs procedure of free customs zone in accordance with clause 4 of Article 205 of the Customs Code of the Eurasian Economic Union;

information to be submitted by the FEZ resident in addition to the information determined by the Decision of the Council of the Eurasian Economic Commission of December 20, 2017 No. 88 "On some issues of application of the customs procedure of free customs zone" in the case of exportation of goods placed under the customs procedure of free customs zone, and/or goods manufactured (obtained) from goods placed under the customs procedure of free customs zone, from the FEZ territory to the rest of the customs territory of the Eurasian Economic Union without completion of the customs procedure of free customs zone for performance of operation on processing of goods, manufacturing of goods, including assembly, installation, fitting;

information that must be indicated in the application for the completion of the customs procedure of free customs zone being filed with the customs body in cases specified by the Decision of the Council of the Eurasian Economic Commission of December 20, 2017 No. 88  (later on – application for completion of the customs procedure of free customs zone), in addition to the information determined by the Decision of the Council of the Eurasian Economic Commission of December 20, 2017 No. 88;

list of documents confirming the information specified in the application for completion of the customs procedure of free customs zone, enclosed to the application, the form and procedure for filling out such an application;

time limit during which the customs body shall consider the application for completion of the customs procedure of free customs zone and the documents enclosed thereto;

order of completion of the customs procedure of free customs zone:

in cases provided for in sub-clauses 1, 2 and 4 of clause 10 of Article 207 of the Customs Code of the Eurasian Economic Union;

in respect of goods placed under the customs procedure of free customs zone and being equipment put into operation and used by the FEZ resident to implement an agreement (contract) on the implementation (conducting) of activities in the FEZ territory (contract on activity conditions in the FEZ, investment declaration, entrepreneurial programme) or goods used to create immovable property objects on the FEZ territory and which are an integral part of such immovable property objects, without placing the mentioned goods under customs procedures in the event of the termination of the operation of the FEZ or adoption of the decision to terminate the application of the customs procedure of free customs zone in the FEZ territory;

in respect of goods placed under the customs procedure of free customs zone and being equipment put into operation and used by the FEZ resident to implement an agreement (contract) on the implementation (conducting) of activities in the FEZ territory (contract on activity conditions in the FEZ, investment declaration, entrepreneurial programme) or goods used to create immovable property objects on the FEZ territory and which are an integral part of such immovable property objects, without placing the mentioned goods under customs procedures in the event of loss the status of the FEZ resident by the person in connection with the expiration of the validity period of the agreement (contract) on the implementation (conducting) of activities in the FEZ territory (contract on activity conditions in the FEZ, investment declaration, entrepreneurial programme) and fulfillment of the conditions of that agreement;

upon liquidation (termination of activities) of the person being FEZ resident;

upon consumption of goods determined in clause 23 of these Regulations.

27. The State Customs Committee shall determine:

forms of the notification on the importation of goods into the territory of the FCZ, including the territory of a logistic FTZ or port FTZ, and of the permit for exportation of goods from the territory of such FTZs;

order for record keeping of goods placed under the customs procedure of free customs zone, and goods manufactured (obtained) from goods placed under the customs procedure of free customs zone, as well as the form and the order of submission of reports on such goods to the customs body;

order of formalization of the decision of the customs body on completion of the customs procedure of free customs zone or of the decision to refuse to complete the customs procedure of free customs zone in cases specified by the Decision of the Council of the Eurasian Economic Commission  of December 20, 2017 No. 88;

form of the report on the consumption of goods in accordance with Annex 1 to the Decision of the Council of the Eurasian Economic Commission of December 20, 2017 No. 88.