The tariff regulation in the Republic of Belarus is carried out in accordance with the legal provisions of the Eurasian Economic Union (EAEU).
The elements of customs tariff regulation are:
- Single Commodity Nomenclature of Foreign Economic Activity of the EAEU;
- Common Customs Tariff of the EAEU;
- Common rules for determining the country of origin.
The common measures of customs and tariff regulation are applied on the customs territory of the EAEU members.
The powers to make decisions in the sphere of customs and tariff regulation in accordance with the Treaty on the Eurasian Economic Union were transferred to the supranational body — the Eurasian Economic Commission (EEC). Decisions of the EEC are included in the legal framework of the EAEU and are subject to direct application on the territories of the EAEU members.
Decisions of the EEC and the Supreme Eurasian Economic Council are published on the official website of the EEC.
Detailed information about tariff regulations within the EAEU could be found here.
The application of import customs duties on imported goods is one of the main instruments of the trade policy of any state.
The rates of import customs duties of the Common Customs Tariff of the Eurasian Economic Union (CCT of the EAEU) that were approved by the Decision of the EEC Council of July 16, 2012 № 54 (with amendments and additions) are applied to goods imported to the Republic of Belarus from third countries.
The customs tariff is a list of customs duties, ranked according to the commodity nomenclature.
The major goals of the CCT of the EAEU are:
- enabling efficient integration of the Union into the global economy;
- streamlining the commodity structure for goods imported into the customs territory of the Union;
- maintaining a rational correlation between export and import of goods on the customs territory of the Union;
- enabling progressive changes in the structure of production and consumption of goods within the Union;
- supporting for various economy sectors of the Union.
In the member states of the Union, as in most other countries, the CCT of the EAEU is created in accordance with the principles of tariff escalation and effective tariff protection. In practice this is reflected in the establishment of the lowest duty rates on raw materials and the highest — for finished products and highly processed products.
Thus, incentives are created for the importation of necessary raw materials and components. At the same time, tariff protection for finished products and highly processed products is increasing, what creates incentives for the development of manufacturing industry within the EAEU members.
There are some types of import customs duties rates which are applied in the CCT of the EAEU:
- ad valorem (in percentage of the customs value of imported goods);
- specific (charged for a unit of imported goods);
- combined (combination of aforesaid types).
The import customs duties rates of the CCT of the EAEU are applied in relation to goods imported on the customs territory of the EAEU members and originated from any country (including the origin of which is not determined), excepting cases of granting tariff preferences as well as cases of application of free trade regime.
As for the agricultural products originating from third countries it is allowed to establish tariff-rate quotas (TRQ) for their import, provided that similar products are produced (mined, grown) on the customs territory.
Different customs duties (in-quota or out-of-quota) are applied to such goods.
Terms and mechanisms of TRQ are defined by Annex 6 to the Treaty on the EAEU. Information on the distribution of tariff quotas in the EAEU can be found here.
The distribution of tariff quotas in the Republic of Belarus for poultry meat and pork is carried out on the basis of the Government’s decision by the Ministry of Agriculture and Food, for rice — by the Ministry of Antimonopoly Regulation and Trade.
There are some legal acts in the Republic of Belarus that set rates of export customs duties on exporting goods from the territory of the Republic of Belarus outside the customs territory of the EAEU members:
- Potash fertilizers — Decree of the President of the Republic of Belarus of September 5, 2013 №400;
- Seeds of rape — Decree of the President of the Republic of Belarus of May 21, 2010 №272;
- Timber — Decree of the President of the Republic of Belarus of October 9, 2010 №522;
- Raw hides, tanned skinns — Decree of the President of the Republic of Belarus of February 1, 2011 №40;
- Oil and oil products — Agreement of December 9, 2010 on the procedure of paying and calculating of export customs duties (other duties, taxes and charges that have similar effect) when exporting crude oil and certain categories of products that are produced from oil from the territory of the Republic of Belarus outside the Customs Union’s territory, Decree of the President of the Republic of Belarus of December 31, 2010 № 716, Decree of the Council of Ministers of the Republic of Belarus of December 31, 2010 № 1932.
Cases of tariff exemptions and tariff preferences in the Republic of Belarus (as well as in all EAEU member states) are defined by the Treaty on the Eurasian Economic Union of May 29, 2014, and Decision of the Customs Union Commission of November 27, 2009 № 130.
In particular, the following goods may be exempted from import customs duties:
- goods that represent contributions of foreign founders into the authorised (share) capital (fund) within the time limits determined in the founding documents for the formation of such capital (fund);
- all goods, except for excisable goods (except for passenger cars specially designed for medical purposes), imported by third countries, international organisations and governments for charitable purposes and/or recognized in accordance with the legislation of the Member States as gratuitous aid (assistance), including technical aid (assistance);
- technological equipment, components and spare parts for it, raw materials imported for exclusive use on the territory of the EAEU member state as part of the implementation of an investment project corresponding to the priority activity (sector of the economy) of the EAEU member state;
The information on the full list of tariff exemptions applied in the EAEU can be found here.
The preferential regime provides that developed countries give tariff preferences for the export from developing and least developed countries on the principles of universality, non-discrimination and non-reciprocity.
In order to promote the economic development of developing and least developed countries, a single system of tariff preferences of the Eurasian Economic Union is applied on the customs territory of the EAEU member states.
In accordance with Article 45 of the EAEU Treaty of May 29, 2014, lists of countries — beneficiaries of the EAEU Common system of tariff preferences and the list of goods originating from developing countries and least developed countries (that are subject to tariff preferences when importing into the customs territory of EAEU member states) are determined by the Eurasian Economic Commission.
The information on a Common system of tariff preferences in the EAEU can be found here.
The regulation for the preparation of initiative proposals was approved by the Resolution of Council of Ministers of the Republic of Belarus of September, 27, 2016 № 772 «On the issues of consideration, preparation, and cancellation of acts of certain bodies of the Eurasian Economic Union».
Initiative proposals for setting import customs duties (including seasonal tariffs), tariff quotas, for granting tariff privileges should contain materials that was provided by the Special Procedure approved by the EEC Collegium of April 27, 2015 №45.
The approved initiative proposal is finally sent to the Ministry of Economy.