(Unofficial translation)

Edict of the President of the Republic of Belarus

No 178 of March 27, 2008
[Amended as of July 8, 2021]

On Order of Performance of 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 “currency contract”, “non-residents”, “goods” have the meanings defined respectively in sub-clauses 1.5, 1.10, and 1.12 of clause 1 of Article 1 of the Law of the Republic of Belarus of July 22, 2003 No. 226-Z “On currency regulation and currency control”, and also the terms are used in the following meaning:

foreign trade operation is shipment (delivery) of goods, transfer (receipt) of property into lease, undisclosed information, exclusive rights to intellectual property objects, property rights, execution of works, rendering of services, formalized by goods accompanying, commercial and other documents, performing of payments, including refunds carried out as a result of the refusal of one of the parties to fulfil its obligations under a foreign trade contract;

foreign trade contract is a currency contract between a resident and a non-resident stipulating transfer of goods (including under commission contracts and transactions not connected with the transfer of goods through the State Border of the Republic of Belarus), property into lease (including under transactions not connected with the transfer of goods through the State Border of the Republic of Belarus), undisclosed information, exclusive rights to intellectual property objects, property rights, execution of works, rendering of services;

residents are:

individual entrepreneurs registered in the Republic of Belarus;

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

diplomatic representations, consular institutions and other representations 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;

statistical declaration is a declaration that:

is presented in the form of an electronic document by the exporter (importer) or on their instruction by a customs representative for the purposes of statistical recording of foreign trade operations in the part of shipments (deliveries) of goods the performance of customs operations in relation to which is not made, for one or more facts of shipments (deliveries) of goods the total value of which makes the sum equivalent* to 3000 Euro or more for a reported calendar month within the framework of a foreign trade contract stipulating the for-compensation transfer of goods;

is registered with customs bodies using information systems and information technologies;

is a document of currency control;

exporter (importer) is a resident that has concluded a foreign trade contract or acquired rights and duties under a foreign trade contract;

______________________________

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

1.2. this Edicts for the purposes of statistical declaration does not cover:

foreign trade operations specified in the annex;

other foreign trade operations provided by the Council of Ministers of the Republic of Belarus;

1.3. [excluded]

1.4. [excluded]

1.5. [excluded]

1.6. [excluded]

1.7. [excluded]

1.8. [excluded]

1.9. [excluded]

1.10. [excluded]

1.11. [excluded]

1.12. [excluded]

1.13. [excluded]

1.14. [excluded]

1.15. [excluded]

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

submit a statistical declaration on shipments (deliveries) of goods, in respect of which no customs operations are performed, in the form of an electronic document to the customs body in the order and cases determined by the Council of Ministers of the Republic of Belarus, for registration using software and hardware means that ensure interaction with information systems of customs bodies in the exchange of electronic documents;

indicate in the in the declaration for goods, and in the case when customs operations are not performed, - in the statistical declaration, the registration number of the currency contract subject to registration in accordance with the currency legislation;

present, at the request of control (supervision) bodies, authorized to carry out currency control, documents and other information requested in accordance with their powers and within the time limits set by them;

provide in a foreign trade contract a sum (estimated sum) of monetary obligations of the parties under the contract, as well as the 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;

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. [excluded].

2. [Excluded]

3. [Translation not provided]

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 and the State Customs Committee.

51 The Council of Ministers of the Republic of Belarus shall explain issues concerning the application of this Edict.

6. This 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

 

 

Annex

to the Edict of the President

of the Republic of Belarus

No. 178 of March 27, 2008

(as amended as of the Edict of the President

of the Republic of Belarus

No. 265 of July 8, 2021)

 

FOREIGN TRADE OPERATIONS

to which this Edicts does not cover for the purposes of statistical declaration

 

To the foreign trade operations to which this Edicts does not cover for the purposes of statistical declaration include operations made:

between residents and non-residents under contracts stipulating the transfer of the property into financial lease (leasing) to non-resident;

by diplomatic representations, consular institutions and other representations of the Republic of Belarus, located outside the Republic of Belarus, for the own needs necessary for ensuring its functioning;

in the territory of the Republic of Belarus by diplomatic representations, consular institutions and other representations of foreign states, located in the Republic of Belarus, for own needs necessary for ensuring its functioning;

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 for the use not related to entrepreneurial activity;

between residents and non-residents under contracts of gas and electricity supply to non-residents, their representative offices (affiliates) carrying out activity in the territory of the Republic of Belarus;

under contracts for the supply of water, water supply, water disposal, gas-, electro-, steam- and heat supply, concluded between residents and non-residents carrying out activity on construction, commissioning and maintenance of the Belarusian nuclear power plant in the territory of the Republic of Belarus;

when holding exhibitions, expositions, fairs, sporting, sporting-mass and cultural events in the territory of a foreign state;

when realizing oil products, fuel and other related goods to non-residents through gas stations in the territory of the Republic of Belarus, and also to residents through gas stations outside the Republic of Belarus. Related goods are understood as goods realized in retail trade through a distribution network of gas stations, intended for ensuring the uninterrupted operation of the serviced transport;

when transferring on a compensation basis to residents of aviation fuel, special liquids and other related goods for aircrafts at airports (at airfields) outside and in the territory of the Republic of Belarus, and also to non-residents at airports (at airfields) in the territory of the Republic of Belarus, despite the existence of a foreign trade contract for the rendering of services, which provides, separately from payment for services, payment for aviation fuel, special liquids and other related goods;

when transferring on a compensation basis to residents of fuel, special liquids and other related goods outside the Republic of Belarus for sea vessels, and also in the territory and outside the Republic of Belarus for river vessels owned by a resident or leased, chartered by him, despite the existence of a foreign trade contract for the rendering of services, which provides, separately from payment for services, payment of fuel, special liquids and other related goods for sea (river) vessels;

when transferring on a compensation basis to residents of fuel for railway and automobile transport carried out transportation of goods or passengers outside the Republic of Belarus, and also spare parts, oils, other appurtenances necessary for maintaining this transport in a proper state;

the Republican Unitary Enterprise of Posts “Belpochta” with non-residents in the order of international postal exchange and for other settlements with the Universal Postal Union;

in the territory, and also outside the Republic of Belarus by residents with non-residents using cash in cases permitted by legislation.