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Tariff exemptions and preferences

Cases of tariff exemptions and tariff preferences in the Republic of Belarus (as well as in all EAEU member states) are defined by the Treaty on the Eurasian Economic Union of May 29, 2014, and Decision of the Customs Union Commission of November 27, 2009 130.

In particular, the following goods may be exempted from import customs duties:

  • goods that represent contributions of foreign founders into the authorised (share) capital (fund) within the time limits determined in the founding documents for the formation of such capital (fund);
  • all goods, except for excisable goods (except for passenger cars specially designed for medical purposes), imported by third countries, international organisations and governments for charitable purposes and/or recognized in accordance with the legislation of the Member States as gratuitous aid (assistance), including technical aid (assistance);
  • technological equipment, components and spare parts for it, raw materials imported for exclusive use on the territory of the EAEU member state as part of the implementation of an investment project corresponding to the priority activity (sector of the economy) of the EAEU member state;
  • others.

The information on the full list of tariff exemptions applied in the EAEU can be found here.

The preferential regime provides that developed countries give tariff preferences for the export from developing and least developed countries on the principles of universality, non-discrimination and non-reciprocity.

In order to promote the economic development of developing and least developed countries, a single system of tariff preferences of the Eurasian Economic Union is applied on the customs territory of the EAEU member states.

In accordance with Article 45 of the EAEU Treaty of May 29, 2014, lists of countries – beneficiaries of the EAEU Common system of tariff preferences and the list of goods originating from developing countries and least developed countries (that are subject to tariff preferences when importing into the customs territory of EAEU member states) are determined by the Eurasian Economic Commission.

The information on a Common system of tariff preferences in the EAEU can be found here.