УКАЗ ПРЕЗИДЕНТА РЕСПУБЛИКИ БЕЛАРУСЬ

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No 178 of March 27, 2008
[Amended as of November 23, 2015]

On Order of Performing and Control over Foreign Trade Operations

 

With a view of improving the order of performing foreign trade activities by legal persons and individual entrepreneurs:

1. To establish that:

1.1. for the purposes of this Edict the terms and concepts are used in the following meaning:

“foreign trade contract” is a contract between a resident and a non-resident of the Republic of Belarus stipulating transfer of goods, protected information, exclusive rights to the intellectual activity results, execution of works, rendering of services;

“foreign trade operation” is:

each export shipment of goods under a separate customs declaration within the framework of one foreign trade contract (entirety of mentioned shipments made earlier within the framework of one foreign trade contract in the course of one day under respective customs declarations formalized by one customs body and in the instance when the customs clearance is not performed, under a separate goods accompanying document (documents) which shall be terminated by the receipt of monetary funds or in other ways specified in sub-clause 1.7 of this clause;

each stage of execution of works, rendering of services, transfer of protected information, exclusive rights to intellectual activity results within the framework of one foreign trade contract (entirety of mentioned stages performed within the framework of one foreign trade contract in the course of one day), formalized by an act on acceptance-delivery of the works executed, services rendered, received protected information and exclusive rights to intellectual activity results  or by another document (other documents) provided by the legislation of the Republic of Belarus or of the state being the place of stay (permanent residence) of the non-resident – counteragent, which shall be terminated by the receipt of monetary funds or in other ways specified in sub-clause 1.7 of this clause;

each payment made within the framework of one foreign trade contract (entirety of payments performed by one bank in the course of one operational day) which shall be terminated by the receipt of goods (protected information or exclusive rights to intellectual activity results), execution of works, rendering of services  or in other ways specified in sub-clause 1.9 of this clause;

“date of works execution (services rendering, receipt or transfer of protected information, exclusive rights to intellectual activity results)” is the date of signing of the act on acceptance-delivery of works executed (services rendered; received protected information, exclusive rights to intellectual activity results) or of another document provided by the legislation of the Republic of Belarus or of the state being the place of location (permanent residence) of the non-resident – counteragent, confirming the fact of fulfilment of the obligation under a foreign trade operation (in instances when the signing of the mentioned documents is not stipulated – the date determined by the National Bank), and also:

when carrying out international carriage, the date of the freight receipt by the consignee put by the latter in goods accompanying documents;

when rendering services on processing raw material of a principal, the date of shipment (delivery) of finished products manufactured from that raw material;

“import” is acceptance by a resident of goods (including under transactions not connected with the transfer of goods through the State Border of the Republic of Belarus), protected information, exclusive rights to intellectual activity results, works executed, services rendered, from a non-resident of the Republic of Belarus on a compensation basis;

“non-residents” are

natural persons being foreign citizens and stateless persons, with the exception of foreign citizens and stateless persons which have a residence permit in the Republic of Belarus;

legal persons created in accordance with the legislation of foreign states with location outside the Republic of Belarus, and also their affiliates and representative offices, located in and outside the Republic of Belarus;

organizations not being legal persons, created in accordance with the legislation of foreign states with location outside the Republic of Belarus, and also their affiliates and representative offices, located in and outside the Republic of Belarus;

diplomatic and other official missions, consular institutions of foreign states, located in the Republic of Belarus and outside its borders;

international organizations, their affiliates and representations;

foreign states, administrative and territorial units thereof, which participate in the relations regulated by the currency legislation of the Republic of Belarus;

“registration of the transaction” is setting a bank stamp with indication of the registering number of the transaction and certification thereof by a signature of an authorized bank employee  on a document(s) which formalizes the conclusion of a foreign trade contract (when documents are presented in an electronic form, –indication of the registering number of the transactions and its certification by the electronic digital signature);

“periodic statistical declaration” is a declaration that is presented in the form of an electronic document by the exporter (importer), consignor or consignee for the purposes of statistical recording of the export (import) of goods the customs clearance in relation to which is not performed, for two and more facts of shipment (delivery) of goods the total value of which makes the sum equivalent* to 1000 Euro or more for the reported month within the framework of one foreign trade contract and is registered with customs bodies using information systems and information technologies and constitutes a document of currency control over the foreign trade operations;

______________________________

* For the purposes of this Edict for determining the value of goods in Euro or in another currency named in the foreign trade contract, a recalculation is performed with the use of official rates established by the National Bank on the date of conclusion of the foreign trade contract.

“residents” are:

natural persons registered in the Republic of Belarus as individual entrepreneurs;

legal persons created in accordance with the legislation of the Republic of Belarus with location in the Republic of Belarus, and also their affiliates and representative offices, located outside the Republic of Belarus;

diplomatic and other official missions, consular institutions of the Republic of Belarus located outside the Republic of Belarus;

the Republic of Belarus, administrative and territorial units thereof which participate in the relations regulated by the currency legislation of the Republic of Belarus;

“statistical declaration” is a declaration that is presented in the form of an electronic document by the exporter (importer), consignor or consignee for the purposes of statistical recording of the export (import) of goods the customs clearance in relation to which is not performed, for each fact of shipment (delivery) of goods performed on one consignment note within the framework of one foreign trade contract the total value of which makes the sum equivalent to 1000 Euro or more and is registered with customs bodies using information systems and information technologies and constitutes a document of currency control over the foreign trade operations;

“centre of statistical declarations” is a place with a complex of buildings (structures), determined by the State Customs Committee, intended for submission by legal persons and individual entrepreneurs, being residents, of statistical declarations or periodic statistical declarations for the purposes of the registration thereof, and also for deployment of officials of customs bodies, carrying out such registration;

“export” is transfer by a resident of goods (including under transactions not connected with the transfer of goods through the State Border of the Republic of Belarus), protected information, exclusive rights to intellectual activity results, works executed, services rendered to a non-resident on a compensation basis;

“exporter (importer)” is a resident of the Republic of Belarus that has concluded a foreign trade contract or acquired rights and duties under a foreign trade contract as a result of the cession of right of demand (delegation of debt) between residents in accordance with the Civil Code of the Republic of Belarus;

“goods” are movable items (with the exception of money and securities) and also transferable property treated as immovable items in accordance with the legislative acts;

"recording goods as received" is acceptance of goods for accounting under the procedure established by the legislation;

1.2. this Edict does not cove foreign trade operations:

1.2.1. made:

between residents and non-residents under contracts stipulating the transfer of the property into lease, financial lease (leasing) irrespective of the fact whether the lessee or the lessor is resident or non-resident and of the place of location of the property being transferred into lease, financial lease (leasing);

between residents and non-residents within the framework of administrative procedures;

in accordance with insurance contracts (of all kinds), loan contracts, and credit contracts;

by representative offices (affiliates) of residents, by diplomatic and other official missions (affiliates), consular institutions of the Republic of Belarus, located outside the Republic of Belarus, for the own needs necessary for ensuring the functioning of the named missions (affiliates), consular offices;

in the territory of the Republic of Belarus by residents with representative offices (affiliates) of non-residents, with diplomatic and other official missions (affiliates), consular offices of foreign states, located in the Republic of Belarus, for own needs necessary for ensuring the functioning of the named missions (affiliates), consular offices;

in the territory, and also outside the territory, of the Republic of Belarus by residents with natural persons – non-residents for realization by the residents of goods (protected information, exclusive rights to intellectual activity results, works, and services) for the use not related to entrepreneurial activity;

1.2.2. referred, in accordance with the legislation of the Republic of Belarus, to:

bank operations;

operations of a non-trading nature;

1.2.3. settlements on which are carried out:

by natural persons being individual entrepreneurs in cash outside the Republic of Belarus;

through accounts of residents (by banks – and non-bank credit and financial organizations through correspondent accounts) opened with banks – non-residents (including accounts on which the obligations of residents before banks – non-residents are reflected);

1.2.4. other operations specified by the National Bank;

1.3. at export, settlements by a resident in Belarusian rubles under foreign trade contracts concluded between another resident and a non-resident are non allowed, are carried out under the procedure established by the National Bank;

1.4. residents are obliged to ensure the termination of each foreign trade operation in full within the following time limits, with the exception of instances provided in part 5 of this sub-clause and part one of sub-clause 1.5 of this clause:

when exporting, not later than 90 calendar days (under commission contracts – not later 120 calendar days) from the date of shipment of goods (transfer of protected information, exclusive rights to intellectual activity results), execution of works, rendering of services;

when importing – not later than 60 calendar days from the date of making the payment.

Residents are obliged, when importing goods, to ensure, within the time limits indicated in this sub-clause, the receipt thereof to the territory of the Republic of Belarus.

Settlements under foreign trade contracts stipulating import of goods without their receipt into the customs territory of the Republic of Belarus are performed on the basis of permits of the National Bank issued:

for organizations subordinated to (making part of, included in the system of) republic bodies of state administration and other state organizations subordinated to the Government of the Republic of Belarus – upon solicitation of the Council of Ministers of the Republic of Belarus;

for organizations subordinated to (making part of, included in the system of) state bodies and other state organizations subordinated to the President of the Republic of Belarus, the National Academy of Sciences of Belarus – upon solicitation of such bodies, organizations, the National Academy of Sciences of Belarus;

for organizations subordinated to local executive and administrative bodies, and also for those not having departmental affiliation, for individual entrepreneurs – upon solicitation of regional executive committees (Minsk City Executive Committee).

If treaties of the Republic of Belarus establish other time limits of termination of foreign trade operations, rules of such treaties of the Republic of Belarus shall be applied.

A foreign trade operation may be terminated via:

recognition of the non-resident economically insolvent (bankrupt). In this instance the date of termination of the foreign trade operation is deemed to be the date when the court body took decision on recognizing of the non-resident economically insolvent (bankrupt);

exclusion of the non-resident from the state registry of organizations (payers) in the country of registration. In this instance the date of termination of the foreign trade operation is deemed to be the date when the authorized body took decision on exclusion of the non-resident from the state registry of organizations (payers) in the country of registration;

adoption by authorized bodies of the decision on confiscation (other seizure) from the resident or non-resident of goods in accordance with the legislation of the state in the territory of which the confiscation (other seizure) took place. In this instance the date of termination of the foreign trade operation is deemed to be the date when authorized bodies took decision on confiscation (other seizure) of goods;

1.5. The Council of Ministers of the Republic of Belarus, jointly with the National Bank, shall be entitled to established for certain kinds of foreign trade operations other time limits than those specified in part one of sub-clause 1.4 of this clause.

Time limits for termination of foreign trade operation may be prolonged, upon an application of the resident, by the National Bank (its main directorates in regions) subject to observation of conditions determined by the Council of Ministers of the Republic of Belarus and the National Bank.

The procedure for issuing permits for prolongation of time limits for termination of foreign trade operations is to be established by the National Bank;

1.6. the time limits established in this Edict are calculated according to  the time of the time zone in which the Republic of Belarus is located.  The beginning of calculation and running of the said time limits are determined by Articles 192, 194 and 195 of the Civil Code of the Republic of Belarus. When doing so:

1.6.1. the date of termination of obligations of the non resident at export is deemed to be:

in the cases specified in sub-clause 1.7 of this clause:

in indent 2, the date of receipt of monetary funds from the export;

in indent 3, the date of receipt of insurance or another compensation by the exporter;

in indent 4, the date of receipt of goods (protected information and exclusive rights to intellectual activity results); and in the event of conclusion of a new foreign trade contract with one non-resident (new foreign trade contracts with several non-residents when it is impossible to realize goods under one foreign trade contract) with the subsequent realization of goods not realized under a foreign trade contract concluded earlier, without their return to the territory of the Republic of Belarus – the date indicated in goods accompanying documents confirming the transfer of the goods to the non-resident under the new foreign trade contract ( non-resident under new foreign trade contracts);

in indent 5, the date of receipt of monetary funds from the factor;

in indent 6, the date of determined by the Council of Ministers of the Republic of Belarus jointly with the National Bank;

in indent 7, the date of receipt of monetary means from legal persons, banks, non-bank credit and financial organizations, which carry out negotiation of bills of trade (promissory notes) fulfilling the function of settlement documents on foreign-trade contracts;

in the instances specified in sub-clause 1.8 of this clause:

in indents 2 to 6 and 8, the date of remitting of monetary funds for the payment of respective expenses (payment of taxes and other payments);

in indent 7, the date of crediting monetary funds to the account of another resident in accordance with the contract of cession of demand;

in indent 9, the date determined by the National Bank;

1.6.2. the date of termination of obligations of a non resident at import is deemed to be:

in the instances specified in sub-clause 1.9 of this clause:

in indents 2, the date of receipt of goods (receipt of protected information, exclusive rights to intellectual activity results), execution of works, rendering of services;

in indent 3, the date of receipt of insurance or another compensation by the importer;

in indents 4 and 5, the date of crediting monetary funds to the account of the importer;

1.6.3. the date of shipment (delivery) of goods is deemed to be the date of their placement under customs procedures provided by the Customs Code of the Customs Union, determined by the National Bank for the purposes of currency control.

If in accordance with the legislation the customs operations are not performed, the date of shipment of goods is deemed to be the date of their release from the warehouse, performed under the established procedure, and the date of receipt of goods – the date of their recording as received by the importer, under the established procedure, in the warehouse located in the territory of the Republic of Belarus order.

When the importer has the permit of the National Bank to perform settlements under foreign trade contracts stipulating import of the goods without their delivery to the territory of the Republic of Belarus, the date of receipt of the goods is deemed to be the date indicated in goods accompanying documents confirming the receipt of the goods.

When goods are realized without their return to the territory of the Republic of Belarus in the instance provided in indent 4 of sub-clause 1.7 of this clause, the date of shipment of goods is deemed to be the date indicated in goods accompanying documents confirming the transfer of the goods to a new non-resident (new non-residents);

1.6.4. the date of receipt of monetary funds from export of goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered is deemed to be the date of their crediting to the account of the exporter with a bank; and in the cases provided for by the legislation, to the accounts with banks – non-residents, except for the instances mentioned in sub-clause 1.8 of this clause;

1.6.5. the date of making payment at import is deemed to be the date of debiting monetary funds from the account of the importer (including the special account for bills of credits), and in the instances specified in sub-clause 1.10 of this clause:

in indents 2, 4 – 6, the date of debiting the monetary funds from the account of the bank and also from the account of the non-bank credit and finance organization in the instance established in indent 6;

in indent 3, the date of debiting the monetary funds from the account of another resident in accordance with the terms of the contract on delegation of debt;

in indent 7, the date determined by the National Bank;

1.7.when exporting, a foreign trade operation may be terminated via:

receipt of monetary funds for transferred goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered, according to the foreign trade contract;

receipt of the insurance compensation under a contract on insuring the export risk, concluded between the exporter (bank) and an insurance company or the non-resident and an insurance company or via receipt by the export of another compensation in the event of loss (destruction, accidental damage, decay or stealing) of goods or on the basis of court resolutions or other procedural documents;

return of goods (protected information, exclusive rights to intellectual activity results) transferred by residents under the foreign trade contract, with the exception of the event of conclusion of a new foreign trade contract with one non-resident (new foreign trade contracts with several non-residents when it is impossible to realize goods under one foreign trade contract) with the subsequent realization of goods not realized under a foreign trade contract concluded earlier, shipped for export, without their return to the territory of the Republic of Belarus;

receipt of monetary funds (minus the discount if this kind of remuneration is stipulated by the contract) under of contract of financing against monetary claim assignment (factoring) concluded between an exporter and a bank (non-bank credit and financing organization);

non-monetary termination of obligations by ways determined by the Council of Ministers jointly with the National Bank;

receipt of monetary funds (minus the discount on the bill of trade) from legal persons included by the National Bank in the register of legal persons carrying out negotiation of bills of trade (promissory notes), banks, non-bank credit and financial organizations when they perform operations on negotiations of bills of trade (promissory notes) fulfilling the function of settlement documents under foreign-trade contracts;

1.8. receipt of monetary funds under foreign trade contracts stipulating the export (including when the foreign trade operation has been terminated by the ways mentioned in indents two, three and seven of sub-clause 1.17 of this clause) is performed only to the accounts of exporters, with the exception of monetary funds:

used for settlements made in accordance with treaties of the Republic of Belarus;

being remitted for the payment of taxes according to the legislation of the foreign state;

being remitted by non-residents for payment of expenses of exporters connected with construction works outside the Republic of Belarus, during the period of their execution;

received from holding exhibitions, sporting and other cultural events outside the Republic of Belarus and directed for payment of expenses on their holding;

received by representatives of international carriers (residents) from non-residents outside the Republic of Belarus as advances for payment of expenses under forwarding (carriage) contracts and used for those purposes;

directed by the non-resident to the account of another resident in accordance with the contract on cession of demand concluded between the exporter and that resident.  In this instance the new creditor becomes the exporter in accordance with sub-clause 1.1 of this clause;

due to exporters under foreign trade contracts and remitted by them without receiving them to their accounts for payment of own obligations before banks, including before banks – non-residents (except for obligations for payment a commission fee to the bank which services the account of the exporter in the Republic of Belarus and obligations under contracts concluded with banks and stipulating that banks carry out activities for their own needs);

due to the exporter in other instances determined by the  National Bank;

1.9. when importing, a foreign trade operation may be terminated via:

receipt of goods (protected information, exclusive rights to intellectual activity results), execution of works, rendering of services according to a foreign trade contract;

receipt of the insurance compensation under a contract on insuring the entrepreneurial risk, concluded between the importer and an insurance organization or the non-resident and an insurance organization or via receipt by the importer of another compensation in the event of loss (destruction, accidental damage, decay or stealing) of goods or on the basis of court resolutions or other procedural documents;

receipt of monetary funds under a bank guarantee;

return of monetary funds (minus commission fees of banks – non-residents) remitted earlier as a payment for goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered;

1.10. when importing, the settlements under foreign trade contracts are performed only from the accounts of importers (including the special account for bills of credits), with the exception of settlements being made:

using bank credits granted to the importers; loans granted to the importers by non-residents;

from the account of another resident in accordance with the contract on debt delegation concluded between the importer and that resident.  In this instance the new debtor becomes the importer in accordance with sub-clause 1.1 of this clause;

via bank’s fulfilling the obligations on guarantees issued on those foreign trade contracts;

through bank’s fulfilling the obligations on foreign exchange operations;

by means of fulfilment by the bank (non-bank credit and finance organization) of obligations as a result of a factoring operation or under a contract of financing against monetary claim assignment (factoring contract) in accordance with which the fulfilment of obligations is carried out under foreign-trade contract stipulating the import;

in other instances under the procedure determined by the National Bank;

1.11. for each foreign trade contract stipulating a for-compensation transfer of goods the total value of which with account of annexes and additions to that contract is equivalent to the 3000 Euro and more, he exporter (importer) is obliged, prior to the date of shipment (receipt) of goods or making (receiving) of payments, to register the transaction with the bank which services the account of the exporter (importer) under the procedure determined by the National Bank.

The registration of the transactions is performed by an authorized employee of the bank which services the account of the exporter (importer) on the day of submission by the exporter (importer) (its authorized representative) of a document (documents) by means of which the conclusion of the foreign trade contract has been formalized, via putting on such a document (documents) a bank stamp with indication of the registering number of the transaction and the certification thereof by a signature of the authorized bank employee (when documents are presented in an electronic form, with indication of the registering number of the transactions and the certification thereof by the electronic digital signature).

The authorized employee of the bank shall not perform registration in the instances when:

documents determined in part 2 of this sub-clause have not been submitted to the bank;

documents have been submitted to a bank that does not service the account of the exporter (importer);

the foreign trade contract does not comply with requirements of sub-clause 1.16.4 of this clause.

The fee for registration (re-registration) of the transaction by banks is not to be charged;

1.12. [excluded]

1.13. Performance of customs operations in relation to goods under foreign trade contracts, in instances provided by the legislation, is performed only upon presentation of the registration number of the transaction;

1.14. [excluded]

1.15. [excluded]

1.16. in accordance with each foreign trade contract concluded, the residents are obliged:

1.16.1 within the established time limits:

not later than 7 working days from the day of crediting to their accounts of funds received from the export of goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered, to present to the bank documents (data) necessary for the bank for carrying out functions of the agent of currency control;

on each shipment (delivery) of goods when in accordance with the legislation customs operations in relation to these goods are not performed, to present, under the procedure and in the instances established by the Council of Ministers of the Republic of Belarus, a statistical declaration or a periodic statistical declaration to the centre of statistical declarations for registration;

to obtain the permit of the National Bank (its main directorates in regions) for prolongation of the time limit for termination of a foreign trade operation with consequent notification to the National Bank, under the procedure established by the National Bank, about the termination of that foreign trade operation, in the event when the time limit for receipt of goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered or for receipt of monetary funds for the transferred goods (protected information, exclusive rights to intellectual activity results), works executed, services rendered, stipulated by the contract or actual, exceeds the time limit set by the legislation;

to re-register the transaction when the resident is being reorganized or the persons in the obligation under the foreign trade contract on the part of the exporter (importer) have been changed;

In the instance of termination of all operations under a foreign trade contract (with regard to its prolongation) to notify about it the bank in which the transaction has been registered under the procedure and within the time limits established by the National Bank;

1.16.2. to indicate the registration number of the transaction (if available) in the customs declaration and when, in accordance with the legislation, customs operations are not performed, in the statistical or periodical statistical declaration;

1.16.3. to present, at the request of state bodies and banks, authorized according to the legislation to carry out control over performance of foreign trade operations, documents requested in accordance with their powers and within the time limits set by them;

1.16.4. to provide in a foreign trade contract: 

value of goods (estimated value in the event when it is impossible to establish an actual value of goods due to the specifics of the commodity nomenclature);

conditions for settlements which mean the obligation of one party to carry out the settlements prior to the fulfilment or upon the fulfilment of the obligation by the other party having regard to the norms laid down in sub-clause 1.6.3 of this clause;

1.17. the Committee of State Control, the National Bank and the State Customs Control shall determine the form and the procedure of exchange, between these state bodies, of information about foreign trade operations performed by residents, for the control over the execution thereof;

1.18. banks are obliged to control the performance of foreign trade operations by residents and send information about such operations to the National Bank under the procedure established by the National Bank.

2. [Excluded]

3. [Not given]

4. The Council of Ministers of the Republic of Belarus, the National Bank shall, within a six-month period, ensure bringing acts of legislation of the Republic of Belarus into conformity with this Edict and take other measures necessary for its implementation.

5. To impose the control over the compliance with this Edict on the Committee of State Control, the National Bank and the State Customs Committee.

51. The National Bank shall explain issues concerning the application of this Edict.

6. The present Edict enters into in six months after its official publication, with the exception of clause 4 and this clause, which enter into force from the date of signing this Edict.

 

 

President of the Republic of Belarus

A. Lukashenko

 

* unofficial translation *