(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.