The Decree OF THE CABINET OF MINISTERS OF THE REPUBLIC OF BELARUS
of May 12, 1995, N 252
ON APPROVING OF THE EXCISE RATES ON GOODS
IMPORTED TO THE TERRITORY OF THE REPUBLIC OF BELARUS
(Collection of Decrees of the President and of Enactments
of the Cabinet of Ministers of the Republic of Belarus, 1995, N 15, p.
348)
With the aim to execute the Agreement on the Customs Union between
the Republic of Belarus and the Russian Federation of January 6, 1995,
the Cabinet of Ministers of the Republic of Belarus DECIDES:
1. To approve the applied excise rates on goods imported to the territory
of the Republic of Belarus.
2. To establish that the excise rates for the goods imported to the
territory of the Republic of Belarus are in power till the moment of making
changes in the legislation acts of the Republic of Belarus on taxation
matters.
3. The State Customs Committee in cooperation with the Ministry of
Finance shall till June 1, 1995, design and pass the order of charging
the excises for goods imported to the territory of the Republic of Belarus.
4. To adopt the Enactment of the Cabinet of Ministers of the Republic
of Belarus of March 23, 1995, N 152 as invalid.
5. To enact the present Decision since June 1, 1995. Prime-Minister
of the Republic of Belarus M. Chigir APPROVED by the Enactment of the Cabinet
of Ministers of the Republic of Belarus of May 12, 1995, N 252 The Excise
Rates for Goods Imported to the Territory of the R. ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÂÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿
Goods Code in the ³ Brief Name of the Goods Excise Rate ³ in % to the ³
Goods Assortment of ³ Customs Price or in of Foreign Economic³ ECU per
Goods unit³ Activities ³ ³ ³ ÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÁÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ
220300 malt beer 0.3 ECU per 1 l 2204 (except natural grape wines, 0.5
ECU per 1 l 220410, 220430) including fortified ones 220410 sparkling wines*
1 ECU per 1 l 2205 vermouths and other grape 1 ECU per 1 l natural wines
with addition of plant or aromatic extracts 220600 other fermented drinks
(apple 0.5 ECU per 1 l cider, pear cider (pearru), honey drink) 220710000
ethyl alcohol denatured with 40% but no less than alcohol content at least
80% 4 ECU per 1 l volume 220820100, strong alcohol drinks, produced 5 ECU
per 1 l 220820900 by distillation of grape wine or grape husks 220830 whisky
5 ECU per 1 l 220840 rum and taphia 5 ECU per 1 l 220850 gin and juniper
infusion 5 ECU per 1 l 220890110, arrack 5 ECU per 1 l 220890190 220890310
2, 0from vodka 3.5 ECU per 1 l 220890390 220890330, from plum, pear or
cherry alcohol 3 ECU per 1 l 220890390 infusion excluding liqueurs 220890510-
other alcohol drinks, 3 ECU per 1 l 220890790 liqueurs, etc. from 220890530,
alcohol juices** 30% from 220890730 220890910, ethyl denatured alcohol
400% but not less 220890990 with alcohol content below than 4 ECU per 1
l 80 vol. % 2402 (except cigars (including cigars with 2 ECU per 1000 240290000)
cut-off ends), cigarillos (thin cigars) and cigarettes from tobacco 271000330,
automobile gasoline 20% 271000350 401110000 (except 2 0tires and outer
tires for cars*** 30% radial all-steel tires and all-steel outer tires
for them) from 401110000 radial all-steel tires and outer 15% tires for
them for cars*** 401310100 internal tires for cars*** 30% from 420310000
clothes from natural leather 35% from 430230100 plates with template area
35% 15 sq. in. and up from 430230100 plates with template area 10% below
15 sq. in. from 430310 collars, cuffs and finishes 10% from 430310 coats,
short coats, jackets 35% fur tippets, boas, scarves, pelerines**** 570500
(only carpets and textile floor 40% carpets) covers, others decorated or
not 650692000 other headgear with or without 20% lining, decorated with
natural furs***** 701321 vessels for drinking from 20% cut glass 701331
articles to lay the table... 20% or kitchen things... from cut glass 701391
other articles from cut glass 20% 710239000 diamonds 10% 7113 jewelry articles
and their 30% parts from precious metals or metals coated with precious
metals 7114 gold and silver articles and 30% their parts from precious
metals and metals coated with precious metals 7116 articles from natural
or grown 30% pearls, precious or semi-precious stones (natural, artificial
or reconstructed) from 8/0321, cars with piston combustion 15% from 8/0322
engine and cylinder volume up to 1500 cub.cm****** from 830323 cars with
piston combustion 20% engine and cylinder volume from 1501 to 3000 cub.cm******
inclusive 870323110, automobiles equipped 15% 870332110, for living 870333110
from 8/0324 cars with piston combustion 25% engine and cylinder volume
above 3000 cub.cm****** from 870331 cars with diesel or semi-diesel 15%
engine, using fuel with low cetane number and cylinder volume up to 1500
cub.cm****** from 870332 cars with diesel or semi-diesel 20% engine, using
fuel with low cetane number and cylinder volume from 1501 to 2500 cub.cm
inclusive****** from 870333 cars with diesel or semi-diesel 25% engine,
using fuel with low cetane number and cylinder volume above 2500 cub.cm******
from 870421, trucks with load capacity 10% from 870431 up to 1.25 ton from
890391 yachts 30% from 890392 cutters (except of special 30% purpose) from
930320 fowling-pieces 20% from 940510500 chandeliers and other electric
20% illumination articles from cut glass the nomenclature of goods is determined
both by code and name. ** alcohol juices are juices with volume alcohol
content above 0.5%. *** in case of shipments to car plants as components
are not charged with excises. **** fur articles for children (for boys:
height - 170 cm inclusive, breast - up to 88 cm inclusive; for girls: height
- up to 164 cm inclusive, breast - up to 84 cm inclusive) are not charged
with excises. ***** headgear for children (sizes up to 56 cm inclusive)
are not charged with excises. ****** cars specially equipped for medical
purposes are not charged with excises.
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