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Customs preferences

For investors Useful information about free economic zone in Mogilev

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 on free customs zones created in the territories of free (special) economic zones approved by Decree of the President of the Republic of Belarus No 66 of January 31, 2006 and Resolution of the State Customs Committee of the Republic of Belarus No 26 of June 18, 2019 “On approval of the Instruction about the procedure of agreement of decisions of administrations of free (special) economic zones with the customs authorities".

    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.