Application of the norms of the Resolution of the Council of Ministers of the Republic of Belarus №951 dated December 30, 2022 "On the disposal of self-propelled vehicles and (or) trailers to them" (hereinafter – Resolution №951) it is carried out based on the following approaches:1. In accordance with the footnote "*" to Resolution №951, self-propelled vehicles are understood to be tractors, self-propelled road construction, utility, agricultural machines and other ground-based trackless mechanical vehicles (with the exception of motor vehicles with a maximum design speed of more than 50 km per hour, intended for movement on public roads) with a working volume of an internal combustion engine of more than 50 cubic cm or a maximum (total) power of an electric motor(s) of more than 4 kW.
According to the footnote "**" to Resolution №951, trailers are understood to mean a vehicle that is not equipped with an engine that drives this vehicle and is towed by a self-propelled vehicle. Trailers also include trailers in which part of the vertical load is transferred to the towing vehicle (semi-trailers).
2. The list of types of motor vehicles and (or) trailers that are subject to utilisation levy, as well as the rates of utilisation fee, is determined in accordance with application 2 to Decree No. 951.
3. According to the first paragraph of Note 3 to Annex 2 to Decree No. 951, the main criteria for determining the amount of the recycling fee are the type of self-propelled machine and the code of the unified Commodity Nomenclature of Foreign Economic Activities of the Eurasian Economic Union (hereinafter, the "EEU HS").
Example. Paragraph 17 of Annex 2 to Decree No. 951 "Forage harvesters" refers only to HS code 8433 59 110, i.e. silage harvesters (accordingly, potato harvesters, beet harvesters, etc. are not included in this list).
4. The second paragraph of note 3 to Annex 2 to Decision No. 951 states that where the same code of the Eurasian Economic Union's HS and different rates of recycling duty are provided for different types of motor machines, the highest of such rates of recycling duty shall apply.
Consequently, if the document reflecting the calculation and payment of the utilisation fee (hereinafter referred to as the RS) specifies both the type and the HS code mobile machine, but the specified HS code of a mobile machine also corresponds to another type of mobile machine contained in Annex 2 to Decree No. 951, then the utilisation fee is charged on the basis of the highest rate, but taking into account the known characteristics (power plant capacity, date of manufacture).
5. If the HS code of the goods corresponds to the HS code of the EAEU contained in Annex 2 to Decision No. 951, but the name of the goods does not correspond to any of the types of mobile machines specified in this Annex, then, regardless of the type of mobile machine, the customs authority will charge a recycling fee, and at the highest of the rates specified in Annex 2 to Decision No. 951, but taking into account the known characteristics (power plant capacity, date of release).
6. Annex 2 to Decree No. 951 includes only trailers for mobile machines (based on note 4 to List 2 and footnote <**> to Decree No. 951).
Consequently, Decree No. 951 does not apply to trailers that can be used with both motor vehicles and mobile machines (i.e. when the design features of using trailers exclusively with mobile machines are absent or not obvious).
As a rule, such trailers fall within the scope of the Decision of the Council of Ministers of the Republic of Belarus of 1 July 2019 No. 437 "On the disposal of vehicles" (if they comply with the category O4 provided by the technical regulation of the Customs Union "On the safety of wheeled vehicles" (TR/TC 018/2011) adopted by the Decision of the Commission of the Customs Union of 9 December 2011 No. 877 "On the adoption of the technical regulation of the Customs Union "On the safety of wheeled vehicles").
7. Paragraph 19 of Annex 2 to Decree No. 951 names dump trucks, which are excluded from paragraph 4 of Decree No. 437 of the Council of Ministers of the Republic of Belarus of 1 July 2019 "On the Recycling of Vehicles". So, in relation to dump trucks from 7 April 2023, the recycling fee is payable at the rates stipulated by Resolution No. 951.
8. On issues of technical standardisation related to Resolution No. 951, legal entities and individuals may apply on a reimbursable basis with an official request and with copies of available technical documentation (operating manual, passport, etc.) for imported goods to the research and production republican unitary enterprise "Belarusian State Institute of Standardisation and Certification" (hereinafter - BelGISS).
For reference. BelGISS, based on the provisions of Article 11 of the Law of the Republic of Belarus of 5 January 2004 No. 262-З "On Technical Norming and Standardisation", acts as the National Institute for Standardisation in the field of technical norming and standardisation, performs research and development work, develops technical regulations, standards and other documents, as well as provides consulting and methodological assistance on the production of products and other issues.
In case of failure to submit to the customs authority the documents confirming the information declared in the RS and affecting the amount of the utilisation fee, the utilisation fee shall be levied with the peculiarity established by paragraph 3 of Note 3 of Annex 2 to Decision No. 951 - at the highest rate.
The utilisation fee is paid by legal entities and individuals when bringing a vehicle into the territory of the Republic of Belarus and is formalised by registering the RS document with the customs authority before the vehicle is registered.
Specialists of Beltamozhservice provide high quality services for completing a document reflecting the calculation and payment of utilisation fee (RS).
Detailed information on the types and categories of vehicles subject to utilisation fee, rates of utilisation fee, documents required to conclude a contract with Beltamozhservice can be obtained at declarant.by, as well as by calling a single short number 197, as well as the international number +375 33 911 11 97.