The customs legislation of the Eurasian Economic Union (EEU) provides for four methods of ensuring payment of customs duties: cash, bank guarantees, surety, and pledge of property.
According to Article 63 of the EEU Customs Code, a guarantee is one of the ways of ensuring payment of customs duties, as well as fulfillment of obligations of an authorized economic operator or a legal entity carrying out activities in the field of customs affairs. According to the contract concluded with the Customs Authority, the guarantor guarantees to make payments if the direct taxpayer fails to fulfill or improperly fulfills its obligations.
In order to improve customs transit, which is used, for the delivery of foreign goods from the customs border of the EEU in Belarus to the customs authorities of other member states, the Institute of National Guarantor was established in the Republic of Belarus in 2015.
According to the Resolution of the Council of Ministers of the Republic of Belarus No. 588 of October 18, 2021 RUE “Beltamozhservice” is recognized as a national guarantor to ensure the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping and countervailing charges.
RUE “Beltamozhservice” offers a guarantee using a certificate of security for payment of customs duties, taxes as well as the guarantee of RUE “Beltamozhservice” as a carrier with the status of "Authorized Economic Operator" (3PL).
RUE “Beltamozhservice” is also ready to provide its clients with customs support services, which is an alternative to the provision of security for the fulfillment of obligations to pay customs duties when placing goods under the customs procedure of customs transit.
It should be noted that the service of provision of security for fulfillment of obligations to pay customs duties when placing goods under the customs procedure of customs transit is provided by "Beltamozhservice" only in connection with the service of electronic pre-information (EPI + provision of security for fulfillment of obligations to pay customs duties).