Commentary to Decree No. 489 of 22 December 2018
organizations and breweries are allowed to apply the existing order of
excise payments on a termless basis. Belarus President Alexander
Lukashenko signed corresponding Decree No. 489 to introduce amendments
to Decree No. 471 of 8 October 2014 “On the peculiarities of operation
of alcohol-making organizations and breweries” on 22 December.
At present these organizations can pay
excise duties when excised goods are shipped or when payments for the
shipped excised goods are made.