Customs preferences

Customs procedure of the free customs zone is a customs procedure applied to foreign goods and goods of the Union. According to the procedure such goods are placed and used within the territory of FEZ or its part without paying customs duties, taxes, special, antidumping or countervailing duties on condition the goods are placed and used in accordance with the customs procedure.

The boundaries of the free customs zone (hereinafter referred to as FCZ) are defined for each FEZ resident upon application by the decision of the corresponding FEZ administration in coordination with the customs for placing goods under the customs procedure of free customs zone. FCZ is determined in accordance with the Regulations of administrative procedure in relation to business entities according to sub-paragraph 23.18.1 "Establishing the boundaries of FCZ" approved by Resolution of the State Customs Committee of the Republic of Belarus No 38 of May 23, 2022, Regulation on Decision Agreements with the Customs Authorities approved by Resolution of the Council of Ministers of the Republic of Belarus No 406 of June 20, 2019, Article 147 of the Law of the Republic of Belarus No 129-3 of January 10, 2014 "On Cuatoms Regulation on the Republic of Belarus".    

Foreign goods placed under the customs procedure of free customs zone retain the status of foreign goods, the goods of the Union placed under the customs procedure of free customs zone retain the status of goods of the Union.

The goods manufactured (obtained) of goods of the Union that have been placed under the customs procedure of free customs zone, and goods manufactured (obtained) both from the goods of the Union that have been placed under the customs procedure of free customs zone and goods of the Union that haven't been placed under the customs procedure of free customs zone acquire the status of Union goods.

The goods manufactured (obtained) from foreign goods that have been placed under the customs procedure of free customs zone and goods manufactured (obtained) both from foreign goods that have been placed under the customs procedure of free customs zone and goods of the Union acquire the status of foreign goods.

Customs preferences upon export of goods outside the territory of FEZ on which the customs procedure of FCZ is applied:

• exemption from value-added tax levied by customs authorities when FEZ residents place goods manufactured (obtained) using foreign goods previously placed under the customs procedure of the free customs zone under the customs procedure of release for domestic consumption;
• 100% exemption from import customs duties and taxes (on raw materials previously placed under the customs procedure of free customs zone) when exporting finished products outside the customs territory of the Union.