Tariff exemptions and preferences

The cases for granting tariff exemptions and tariff preferences in the Republic of Belarus (as in all EAEU member states) are defined by the Treaty on the Eurasian Economic Union of May 29, 2014, and Decision No. 130 of the Customs Union Commission of November 27, 2009.

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

— goods contributed as a foreign founder’s share to the authorized (share) capital (fund), within the time limits established by the constituent documents for the formation of such capital (fund);

— goods, except for excisable goods (with the exception of passenger cars specially designed for medical purposes), imported by third countries, international organizations, or governments for charitable purposes and (or) recognized under the legislation of the member states as gratuitous aid (assistance), including technical aid (assistance);

— technological equipment, components and spare parts therefor, as well as raw materials and supplies, imported for the exclusive use on the territory of an EAEU member state within the framework of implementing an investment project that corresponds to a priority activity (economic sector) of the EAEU member state;

— other cases.

The preferential regime provides for the unilateral granting of trade preferences by developed countries to 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 unified system of tariff preferences of the EAEU is applied on the customs territory of the EAEU member states.

In accordance with Article 45 of the Treaty on the EAEU of May 29, 2014, the lists of user countries of the unified system of tariff preferences of the EAEU and the list of goods originating from developing countries and least developed countries, for which tariff preferences are granted when imported into the customs territory of the EAEU member states, are determined by the Eurasian Economic Commission.