The purpose of the Ordinance is to bring the effective legislation in compliance with the Agreement on the Principles of Levying Indirect Taxes at the Export of Goods and Provision of Services within the Customs Union adopted on 25 January 2008 and the protocols to it.
The document repeals some provisions of Ordinance No 10 of 6 September 2005 ‘On Some Measures to Implement the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation on the Principles of Levying Indirect Taxes at the Export of Goods and Provision of Services Signed in Astana on 15 September 2004 and on the Introduction of Additions to Some Ordinances of the President of the Republic of Belarus’ which discontinued the practice of tax privileges with respect to the value added tax and excise duties levied on the goods imported from the Russian Federation. In addition, the ordinance introduces the necessary amendments to the regulatory legal acts that introduced exclusions from the preference rules related to the goods imported from the Russian Federation.
On 1 July 2010 the Customs Code Treaty came into effect thus excluding such independent notions as ‘the customs territory of the Republic of Belarus’ and ‘the customs border of the Republic of Belarus’. All the customs legal relations will arise at the crossing by goods of the customs border of the Customs Union and their use within the united customs territory of the Customs Union.
The Ordinance comes into force on the day of its official publication and will have its effect on the legal relations that have arisen since 1 July 2010.
Please see the Russian version of this website for the full text of the Ordinance.