Alienation of vehicles imported into Belarus with the use of benefits
Photo: spec-machine.ru
Situation. The truck tractor, which is submitted to the environmental class 6 of the release of 2021, was imported to Belarus for the purpose of international road transport. Upon receipt of this product under customs duty for consumption, the benefit was used to receive Directive No. 123 of March 30, 2021 “On measures to develop international road transport” (hereinafter referred to as Directive No. 123) in the form of an exemption from the recycling fee and VAT.
Now the Belarusian transport business is being investigated to sell this tractor-resident of the Russian Federation.
Did the Belarusian origin in this case have an obligation to the customs duties of the Republic of Belarus to pay the recycling fee and VAT?
According to paragraph 1 of Art. 126 of the Customs Code of the EAEU for the special export of goods placed under customs duty for collection, in this regard:
a) application of benefits for the payment of import customs duties, taxes, assumed with restrictions on the use and (or) disposal of six goods;
b) the combination of prohibitions and restrictions in accordance with the Treaty on the Eurasian Economic Union and (or) with the exception of the member states of the EAEU can be confirmed after the release of goods;
c) in accordance with the existing agreements under the Agreement or subsequent agreements on accession to the Union, lower rates of import customs duties are applied than those established by the Common Customs Tariff of the EAEU.
Because of the meaning and content of paragraph 3 of Art. 126 of the Customs Code of the EAEU are prohibited from moving the sides, incl. by sale and alienation and possible, conditionally discarded goods, return above paragraph “b”. At the same time, in relation to the goods referred to in paragraph “a”, restrictions on the use and (or) disposal of manufacturers of goods in benefits for the payment of customs duties must be observed.
At the same time, Decree No. 123 does not contain…