On the local fee for crossing the State Border

In accordance with paragraph 3 of Article 4 of the Law of the Republic of Belarus of December 29, 2020 No. 72-3 "On Amendments to the Tax Code of the Republic of Belarus" (hereinafter referred to as Law No. 72-3), payers of the fee are recognized as drivers of vehicles owned by organizations or individuals, including those registered as individual entrepreneurs, crossing the State Border of the Republic of Belarus at border crossing points.
A driver of a vehicle leaving the Republic of Belarus at a border crossing point shall present a document confirming the payment of the fee (except in cases where the person is exempt from paying the fee).
In this case, the document confirming the payment of the fee must contain information about the name of the organization and/or the surname, first name, patronymic (if any) of the individual or individual entrepreneur who owns the vehicle. The absence in the payment document of the surname, first name, patronymic (if any) of the driver of a vehicle owned by an organization or individual entrepreneur, or another individual (the owner of the vehicle) is not a ground for refusing to allow the vehicle to cross the State Border of the Republic of Belarus.
Refund of overpaid fee
is carried out by a decision of the main financial department of the regional executive committee based on the application of the payer, to which are attached documents that are the basis for the refund, namely: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of this payment, which indicates the circumstances that are the basis for the full or partial refund of the payment.
On fee benefits.
1. In accordance with paragraph 7 of Article 4 of Law No. 72-3, vehicles carrying the persons listed in this

in the category of individuals.

Thus, both drivers and passengers of vehicles crossing the State Border of the Republic of Belarus at crossing points are entitled to the fee benefit, with the exception of vehicles used for regular passenger road transport or for other commercial purposes.

2. In accordance with the thirteenth paragraph of point 7 of Article 4 of Law No. 72-3, vehicles carrying other categories of persons determined by regional Councils of Deputies are exempt from the fee. Thus, additional fee benefits may be established for other categories of persons by decisions of regional Councils of Deputies.

In addition, fee benefits to individual payers - individuals may be granted by regional, district, city (cities of regional subordination) Councils of Deputies, or at their instruction by local executive and administrative bodies within the scope of rights granted to them by part four of point 3 of Article 35 of the Code, in connection with such payers being in a difficult life situation.