Customs Regulations in Mogilev FEZ

The main act regulating the order and terms of application of customs regulations to Free Economic Zones (hereinafter as FEZ) residents is the Agreement on the issues of free (special) economic zones in the customs territory of the Eurasian Economic Union and customs procedure of the free customs zone (hereinafter the Agreement), of June 18, 2010.

The customs territory of the Eurasian Economic Union is constituted by the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, the Kyrgyz Republic and the Republic of Armenia.

The bounds of the customs territory of the Union are the customs borders of the Union.

By agreement with the customs office in the region of which activity the FEZ resident is located and on the grounds of the FEZ resident’s application the corresponding FEZ Administration determines boundaries of the Free Customs Zone (hereinafter the FCZ). The FCZ area is determined according to the Regulations on Free Customs Zones approved by the Edict of the President of the Republic of Belarus No. 66 of January 31, 2006. Resolution of the State Customs Committee of Belarus on 27 February 2014 №7 On Approval of Instruction on the procedure for approval of the decision by customs administrations of free (special) economic zones on the definition of the limits of free customs zones and on the abolition of customs-free zones.

Upon placing goods under the FCZ customs procedure the goods are placed and used within the FCZ territory without paying custom duties, taxes. Either measures of non-tariff regulations are applied to foreign goods, nor embargos or limitations are set in regards to goods of the Eurasian Economic Union.

Foreign goods placed under the FCZ customs procedure retain the status of foreign goods, and the Eurasian Economic Union goods placed under the FCZ customs procedure retain the status of the Eurasian Economic Union goods.

Goods manufactured (made) from the Customs Union goods placed under the FCZ customs procedure, as well as goods manufactured (made) from the Customs Union goods placed under the FCZ customs procedure and Customs Union goods not placed under the FCZ customs procedure, acquire the status of the Eurasian Economic Union goods.

Goods manufactured (made) from the foreign goods placed under the FCZ customs procedure, as well as goods manufactured (made) from the foreign goods placed under the FCZ customs procedure and Customs Union goods (hereinafter “goods manufactured (made) with the use of foreign goods placed under the FCZ customs procedure”), acquire the status of the foreign goods..

Customs preferences provided to goods exported outside the FEZ territory, on which the FCZ customs procedure is applied:

  • exemption from payment of value added tax charged by the customs authorities, at the premises of FEZ residents under the customs procedure of release for domestic consumption of goods manufactured (obtained) using foreign goods placed under the customs procedure of free customs zone;
  • 100% exemption from import custom duties and taxes (on raw materials that have been placed under the FCZ customs procedure earlier) while exporting finished products outside the customs territory of Union.