(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 |
|
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.
______________________________
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.
______________________________
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.
______________________________
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.