В виде таблицы представлена информация на английском языке о некоторых особенностях оформления импортной внешнеторговой операции по ввозу оборудования на территорию Республики Беларусь. Освещаются договоры безвозмездного пользования, аренды купли-продажи.
Variants of temporary importation of the equipment to the territory of the Republic of Belarus
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Actions
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Features
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Cost
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А The contract of gratuitous using the equipment
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1. The contract is concluded between non-resident of the RB and resident(Belarus);
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2. The given contract can be qualified as receiving of foreign gratuitous aid (according to the Decree of the President №24 from 28.11.2003г.
«Production and use of foreign gratuitous aid»)
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1. The foreign aid must be registered in the Department of Humanitarian Activity of the Administrative Department of the President of Belarus;
2. Should be used only on the purposes defined in the item 4 of the Decree;
3. Can be used only after receiving of the certificate of registration;
4. resident should submit to the Department the plan of using of the received equipment.
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Registration is free of charge
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3. To clear at the customs procedure of
temporary importation (admission)
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1. The equipment should remain in an invariable condition, except for changes; owing to natural deterioration or a natural loss (item 279 of TMC TC)
2. Period of temporary importation should not exceed 2 years;
3. Partial conditional exception from payment of import customs duties, taxes is applied;
4. The customs procedure of temporary importation (admission) comes to the end before the expiry of the term of temporary importation of placing the temporarily imported goods, under the customs procedure for re-export.
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For each full and incomplete calendar month of the finding of the goods in customs territory of the customs union it is paid
3 (three) % of the sum of the import customs duties, taxes which would have been payable if the goods have been placed under the customs procedure of release for internal consumption on the day of registration of the customs declaration
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4. The imported equipment is subject to compulsory Certification
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1. To obtain a certificate of conformity in the Republic of Belarus (based on the Law of the Republic of Belarus from 05.01.2004 N269-З "About an estimation of conformity to the requirements of technical standard legal certificates in the field of technical regulation and standardization"). Certification period from 1,5 about 3 months depending on the certification scheme
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5. If the imported equipment is included in the list of goods relating to encryption (cryptographic) means it has to be imported into the Republic of Belarus under the licenses, permissions and notifications,
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1. Delivery of licenses, permissions and notifications is carried out by the Committee for State Security of the Republic of Belarus.
2. Notification is carried out for individual cryptographic devices, cryptographic characteristics are given in the Appendix 1 to the Regulations on the procedure for import into the customs territory of the customs union and export from the customs territory of the customs union encryption (cryptographic) means.
3. If the imported goods have been already passed the procedure of obtaining the license or notification in any other country of the Customs Union for importation into the Republic of Belarus will enough to indicate the number of notification.
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В. The contract of compensated using of the equipment (rent)
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1. The contract is concluded between non-resident of the RB and resident(Belarus);
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2. To clear at the customs procedure of
temporary importation (admission)
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1.The equipment should remain in an invariable condition, except for changes; owing to natural deterioration or a natural loss (item 279 of TMC TC)
2. Period of temporary importation should not exceed 2 years;
3. Partial conditional exception from payment of import customs duties, taxes is applied (see a column "Cost");
4. The customs procedure of temporary importation (admission) comes to the end before the expiry of the term of temporary importation of placing the temporarily imported goods, under the customs procedure for re-export.
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For each full and incomplete calendar month of the finding of the goods in customs territory of the customs union it is paid
3 (three) % of the sum of the import customs duties, taxes which would have been payable if the goods have been placed under the customs procedure of release for internal consumption on the day of registration of the customs declaration
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3. Payment of rent
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4. Payment of VAT
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20%
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5. resident (Belarus) acts as the tax agent on payment for non-resident of the RB of the tax to incomes
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5%
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6. The imported equipment is subject to compulsory Certification
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1. To obtain a certificate of conformity in the Republic of Belarus (based on the Law of the Republic of Belarus from 05.01.2004 N269-З "About an estimation of conformity to the requirements of technical standard legal certificates in the field of technical regulation and standardization"). Certification period from 1,5 about 3 months depending on the certification scheme
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7. If the imported equipment is included in the list of goods relating to encryption (cryptographic) means it has to be imported into the Republic of Belarus under the licenses, permissions and notifications,
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1. Delivery of licenses, permissions and notifications is carried out by the Committee for State Security of the Republic of Belarus.
2. Notification is carried out for individual cryptographic devices, cryptographic characteristics are given in the Appendix 1 to the Regulations on the procedure for import into the customs territory of the customs union and export from the customs territory of the customs union encryption (cryptographic) means.
3. If the imported goods have been already passed the procedure of obtaining the license or notification in any other country of the Customs Union for importation into the Republic of Belarus will enough to indicate the number of notification.
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С. Equipment acquisition in the property
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1. The purchase and sale contract between the non-resident of the RB and resident (Belarus)
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Payment of all cost of the equipment
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2. Variant 1. To request at HTP the Conclusion about appointment of the imported equipment. The conclusion is necessary for the exemption from import VAT (20 %) and the import customs duties
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Customs clearance using the privileges granted by HTP
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1. Carry out the procedure for obtaining the Conclusion of HTP (term of consideration of documents after their submission – 15 days)
2. The equipment on Conclusion of the HTP is exempt from payment of the import VAT and the customs duties to justify at resident (Belarus) that the equipment is imported for the purpose of implementing activities in accordance with the Decree №12 «About HTP»;
3. Observe the proper use of the equipment – i.e. to use it only for the implementation of activities according to the Decree №12 «About HTP»;
4. The equipment imported with application of privileges from HTP, can’t be to anyone neither sold, nor transferred in using or disposal within 2 years from the date of its import.
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Free of charge
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2. Variant 2. To import without privileges on customs clearance from HTP
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Customs clearance with payment of all customs expenses
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1. The payment of import VAT
2. Customs duties payment
3.Restrictions on terms of use and no further sales.
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20%
The size of the duty depends on the ТN VED code (foreign trade activities)
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3. The imported equipment is subject to compulsory Certification
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1. To obtain a certificate of conformity in the Republic of Belarus (based on the Law of the Republic of Belarus from 05.01.2004 N269-З "About an estimation of conformity to the requirements of technical standard legal certificates in the field of technical regulation and standardization"). Certification period from 1,5 about 3 months depending on the certification scheme
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4. If the imported equipment is included in the list of goods relating to encryption (cryptographic) means it has to be imported into the Republic of Belarus under the licenses, permissions and notifications,
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1. Delivery of licenses, permissions and notifications is carried out by the Committee for State Security of the Republic of Belarus.
2. Notification is carried out for individual cryptographic devices, cryptographic characteristics are given in the Appendix 1 to the Regulations on the procedure for import into the customs territory of the customs union and export from the customs territory of the customs union encryption (cryptographic) means.
3. If the imported goods have been already passed the procedure of obtaining the license or notification in any other country of the Customs Union for importation into the Republic of Belarus will enough to indicate the number of notification.
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