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The territory of the FEZ is a customs control zone and is equipped for customs control.
Goods are imported into the territory of the FEZ with the notification of the customs authority about such imports, and goods are removed from the territory of the FEZ with the permission of the customs authority.
Within the boundaries of the free economic zone there is a division of the customs service, which performs customs clearance of goods.
IMPORTANT: equipment and materials that are subject to conformity assessment in the framework of EAU (certification of goods) may be imported into the territory of the Republic of Belarus ONLY after receiving the appropriate certificate. The certificate number is indicated in the customs declaration.
When goods arrive in the customs territory of the Republic of Belarus, for customs clearance of goods it is necessary to provide the customs authorities with:
When transported by rail
|When transported by auto|
|transport (shipping) documents||documents for an international transport vehicle|
|rolling stock transfer list||transport documents|
|supply document||documents accompanying international mailings during their transportation, defined by acts of the Universal Postal Union|
|documents accompanying international mailings during their transportation, defined by acts of the Universal Postal Union; commercial documents for transported goods||commercial documents for transported goods|
|information about: the sender and recipient of the goods (names and addresses); stations of departure and station of destination of goods (names); the number of packages, their labeling and types of packaging of goods; goods; gross weight of goods (in kilograms); identification numbers of containers||information about: state registration of the vehicle of international transportation; carrier of goods (name and address); the country of departure and the country of destination of the goods (name); the sender and recipient of the goods (names and addresses); the seller and buyer of the goods in accordance with the commercial documents held by the carrier; the number of packages, their labeling and types of packaging of goods; goods; gross weight of goods (in kilograms) or the volume of goods (in cubic meters); the presence (absence) of goods the importation of which into the customs territory of the Union is prohibited or restricted; the place and date of drawing up the international consignment note|
Customs clearance of goods (equipment) is carried out by a specialized organization - the customs declarant. Customs declarant consults, checks all documents and prepares a customs declaration for customs.
For residents of the free economic zone, it is possible to place the imported goods and equipment under the customs procedure of the free customs zone (FCZ).
Customs benefits when placing goods under the customs procedure for FCZ:
1. Exempt from customs duties
2. The rate of VAT- 0%
The conditions for the use of goods in accordance with the customs procedure of the free customs zone are:
• placement and location of goods placed under the customs procedure of the free customs zone in the territory of the FEZ
• use of goods placed under the customs procedure of the free customs zone in the territory of the FEZ
• processing (processing) of goods, the manufacture of goods (including assembly, disassembly, installation, fitting), repair or maintenance of goods, including the commission of which foreign goods placed under the customs procedure of a free customs zone, participate or contribute to the manufacture ( receipt) of goods, even if such foreign goods are fully or partially consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods manufactured (received) from goods, under the customs procedure of free customs zone.
Customs benefits for the export of goods outside the territory of the FEZ, which applies the customs procedure of FCZ:
• exemption from payment of value-added tax levied by customs authorities when residents of the FEZ are placed under the customs procedure of release for domestic consumption of goods manufactured (received) using foreign goods placed under the customs procedure of the FCZ
• exemption from payment of import customs duties and taxes (on raw materials placed under the customs procedure of the FCZ) when exporting finished products outside the customs territory of the Union
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