On the local fee for crossing the State Border of the Republic of Belarus by vehicles at border crossing points of the State Border of the Republic of Belarus
On the introduction of a local fee from February 1, 2025
Based on paragraph 6 of Article 6 of the Law of the Republic of Belarus of December 13, 2024 No. 47-Z "On Amendments to Laws", part one of paragraph 6, and the thirteenth subparagraph of paragraph 7 of Article 4 of the Law of the Republic of Belarus of December 29, 2020 No. 72-Z "On Amendments to the Tax Code of the Republic of Belarus" (hereinafter referred to as Law No. 72-Z), the Vitebsk Regional Council of Deputies adopted the Decision of December 30, 2024 No. 69 "On the Local Fee" (published: National Legal Internet Portal of the Republic of Belarus, January 11, 2025, No. 9/136672), which enters into force on February 1, 2025 (hereinafter referred to as Decision No. 69).
In accordance with Decision No. 69, a local fee for crossing the State Border of the Republic of Belarus by vehicles at checkpoints across the State Border of the Republic of Belarus (hereinafter referred to as the fee) has been permanently introduced on the territory of the Vitebsk region from February 1, 2025.
Previously, this fee was introduced on the territory
Vitebsk region by the decision of the Vitebsk Regional Council of Deputies dated December 30, 2022 No. 358 "On Local Levy" from February 1, 2023 and was levied until January 1, 2025.
In the Vitebsk region, the levy is charged from February 1, 2025 for crossing the State Border by a vehicle when leaving the country at border crossing points on the border with the Republic of Latvia and the Republic of Lithuania.
The levy rate is set (as before) at the rate of 1 (one) base unit (currently - 42.00 rubles) for crossing the border by one vehicle with a technically maximum mass not exceeding 5 tons, regardless of the number of passengers in this vehicle.
According to the resolution of the Council of Ministers of the Republic of Belarus dated November 16, 2024 No. 848 "On setting the size of the base unit", from January 1, 2025, the base unit is set at 42.00 rubles.
A document confirming the payment of the fee shall be presented at the checkpoints by the driver of a vehicle belonging to an organization or an individual, including one registered as an individual entrepreneur.
Fee Exemptions
According to paragraph 7 of Article 4 of Law No. 72-Z, vehicles carrying the following are exempt from the fee:
heads of state and government of the Republic of Belarus, members of parliamentary, governmental, and other official delegations of the Republic of Belarus, the House of Representatives and the Council of the Republic of the National Assembly of the Republic of Belarus, the Council of Ministers of the Republic of Belarus, and other state bodies;
heads of state and governments, members of parliamentary, governmental, and other official
delegations, persons arriving in the Republic of Belarus by invitation of the President of the Republic of Belarus, the House of Representatives and the Council of the Republic of the National Assembly of the Republic of Belarus, the Council of Ministers of the Republic of Belarus and other state bodies;
employees of diplomatic missions and consular institutions of the Republic of Belarus in foreign states, documented with diplomatic and service passports, as well as their family members;
employees of diplomatic missions, consular institutions, other official representations of foreign states, international organizations and interstate entities, their representations and bodies, and their family members;
persons traveling for the funeral of family members and close relatives, upon presentation of supporting documents;
persons accompanying the deceased for burial during the transportation of coffins (urns) with their bodies (remains);
Veterans of the Great Patriotic War, disabled persons of I and II groups, as well as their escorts;
Participants of the Great Patriotic War, upon presentation of supporting documents;
Participants in the liquidation of the consequences of the Chernobyl NPP disaster;
Persons traveling for treatment at sanatorium-resort institutions, upon presentation of supporting documents;
participants of sports and sports and mass, cultural, educational events, upon presentation of supporting documents.
By Resolution No. 69, the following vehicles are additionally exempted from the fee:
representatives of state bodies of the Republic of Belarus in the performance of official duties, upon presentation of supporting documents;
foreign citizens and stateless persons arriving in the Republic of Belarus by invitation of state bodies, state organizations, upon presentation of supporting documents;
foreign citizens and stateless persons for whom a visa-free regime of entry into and exit from the Republic of Belarus has been established in connection with the conduct of the International
of the "Slavianski Bazaar in Vitebsk" Arts Festival, provided they have original or electronic tickets for events of this festival at the Summer Amphitheater or the "Vitebsk" Concert Hall;veterans of the Great Patriotic War, veterans of combat operations in the territory of other states, provided they have supporting documents issued by the competent authorities of the Republic of Belarus, as well as persons accompanying disabled veterans of combat operations in the territory of other states;
foreign citizens and stateless persons traveling with documents confirming a degree of severity and expression of physical activity and participation limitations of 75–100 percent, issued by the competent authorities of the state of citizenship or usual place of residence of the foreign citizen or stateless person;
persons leaving the Republic of Belarus for medical treatment, provided they have documents (copies of documents) from the receiving medical organization or the Ministry of Health, or after receiving medical treatment, provided they have documents (copies of documents) from a healthcare organization of the Republic of Belarus, as well as persons accompanying them;
foreign citizens departing after staying in sanatorium-resort and health improvement organizations of the Republic of Belarus, upon presentation of supporting documents;
citizens of the Republic of Belarus departing to care for family members and (or) close relatives due to their severe illness, as well as citizens of the Republic of Belarus, foreign citizens and stateless persons returning to their place of permanent residence after caring for family members and (or) close relatives due to their severe illness, upon presentation of supporting documents;
foreign citizens and stateless persons departing from the Republic of Belarus after the funeral of family members or close relatives, upon presentation of supporting documents;
persons engaged in the transportation of hematopoietic stem
cells, organs and
(or) human tissues for transplantation;persons leaving the Republic of Belarus under decisions on imposing administrative penalties in the form of deportation, expulsion, with supporting documents.
On the procedure for payment of the fee
Payment of the fee is made to the current treasury account for accounting of funds of the Vitebsk regional budget according to the following details:
settlement account BY37 AKBB 3600 3010 0002 0000 0000, Minsk, OJSC "ASB Belarusbank",BIC AKBBBY2X, beneficiary – Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk Region, beneficiary’s UNP 300594330, actual beneficiary – Main Financial Department of the Vitebsk Regional Executive Committee, actual beneficiary’s UNP 300002612. Budget payment code 03110 "Fee for crossing the State Border of the Republic of Belarus by vehicles".
Payment of the fee is made in Belarusian rubles before crossing the state border (in advance), or upon crossing the border at border crossing points based on the size of the basic amount in effect on the date of payment.
The fee is paid to the revenue of the Vitebsk Regional budget (if border crossing points of the Republic of Belarus are located in the Vitebsk Region).
If the location of the checkpoint through which the State Border of the Republic of Belarus is crossed is in the Vitebsk region, and the fee is paid to the regional budget of any other region, the fee is not considered paid.
The document confirming the payment of the fee shall be presented by the vehicle driver at the checkpoint to an employee of the border service or an official of the customs authority (except in cases where the vehicle is exempt from paying the fee). The document can be presented in paper or electronic form.
This document must contain the following information: the name of the organization and (or) the surname, first name, patronymic (if any) of the payer, the amount and date of payment, the registration number of the vehicle crossing the border, the purpose of payment.
The fee can be paid at the branches of RUP "Belpochta" and credit and financial organizations (at the bank's cash desk, ATM, payment and information terminal, info kiosk,
internet banking, mobile banking).If the payment is made at a bank branch, inform about the need to make the payment through the "Raschet" (ERIP) system.
In the "Raschet" (ERIP) system, you need to sequentially select the following tabs: Administrative procedures, state duty, fees / Fee for crossing the border of the Republic of Belarus / Vitebsk Regional Executive Committee GF U / Fee for crossing the border.
When paying the fee electronically (using software and hardware infrastructure and remote banking systems), you must present a card receipt generated on paper or electronically at the border crossing point.
When transferring the fee amount from the account of an organization or individual entrepreneur at the border crossing point, an additional copy of the payment instruction must be presented, a copy of the payment instruction compiled on paper when making electronic payments, with the bank's mark of
their execution. The bank's mark must contain: the date of execution of the payment instruction, the original bank stamp, and the signature of the responsible executor.Procedure for refunding overpaid (erroneously paid) fees from the regional budget.
Please note that an application for refunding overpaid (erroneously paid) fees from the regional budget is not considered an appeal, is not subject to submission through the state unified (integrated) republican information system for recording and processing appeals of citizens and legal entities, and is not subject to consideration in the manner established by the legislation on appeals of citizens and legal entities.
In accordance with paragraph 21 of the Instructions on the procedure for executing local budgets by revenue, approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Board of the National Bank of the Republic of Belarus dated December 23, 2005 No. 159/176 (hereinafter referred to as the Instructions), payments are refunded within 5 business days from the date of receipt of documents that are the basis for refund –
a written application from the payer (or other obligated or interested party), to which are attached documents that form the basis for the refund: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of this fee, which specifies the circumstances that form the basis for the full or partial refund of the payment. The payer's application (other obligated
or interested party) shall indicate the bank details for transferring funds from the budget.
In accordance with paragraph 25 of the Instructions, if the payer, a natural person, does not have an account, a refund to the account of a separate (structural) division of OJSC "ASB Belarusbank" for accounting for funds in settlements for the payment of cash from the bank's cash desk is possible. Funds not claimed by an individual and not paid within a month from the cash desk of OJSC "ASB Belarusbank", credited to the bank for refund to the payer – an individual, are subject to transfer to the revenue of the corresponding local budget.
In accordance with paragraph 26 of the Instructions, for the purpose of refunding payments to an individual from the bank's cash desk, the main financial department of the Vitebsk Regional Executive Committee
(hereinafter referred to as the main financial department of the executive committee) shall submit to the Main Treasury of the Ministry of Finance of the Republic of Belarus for the Vitebsk region a payment order for the transfer of funds to the beneficiary bank, which indicates the surname, first name, patronymic (if any) and details of the document certifying the identity of the individual.According to paragraph 28 of the Instructions, funds credited to the beneficiary bank for return to the payer – an individual shall be transferred to the revenue of the respective local budget: not claimed by the individual and not paid from the cash desk of OJSC "ASB Belarusbank" within 30 working days from the date of their receipt.
In accordance with paragraph 3 of Article 4, Part Two of Paragraph 10 of Law No. 72, the payers of the fee are recognized as drivers of vehicles belonging to organizations or individuals, including those registered as individual entrepreneurs, crossing the State Border of the Republic of Belarus at crossing points.
To make a decision on the refund of the fee from the regional budget, the payer of the fee shall submit to the main financial
The following documents are submitted to the executive committee administration:
1. A written application from the payer with a personal signature addressed to the head of the main financial department of the executive committee, which specifies:
payer's passport details (identity document number, date of issue and issuing authority, identification number);
payer's phone number;
type of payment
document confirming fee payment, date and amount of payment;
registration number of the vehicle crossing the border;
circumstances (reason) for payment refund;
bank details for crediting funds (card account number belonging to the payer (in 28-digit IBAN format), bank details of the bank where these accounts are opened).
In the absence of a card account for the payer, who is an individual, cash can be paid from the cash desk of OJSC "ASB Belarusbank". Funds credited to the bank for return to the payer, an individual, which are not claimed by the individual within a month and not paid from the cash desk of OJSC "ASB Belarusbank", are subject to transfer to the income of the Vitebsk regional budget. Cash payment from the cash desk of OJSC "ASB Belarusbank" in Vitebsk is carried out by branch No. 200/2024 at the address:
9A Smolenskaya St., as well as branches of OJSC "ASB Belarusbank" in the district centers of the Vitebsk region. If the payer, an individual, indicates in the application the receipt of funds from the bank's cash desk at an OJSC "ASB Belarusbank" branch in other settlements of the Republic of Belarus, the possibility of cash payment from the cash desk of this bank is clarified by the payer independently at the selected bank branch, indicating in the application the number of the OJSC "ASB Belarusbank" branch, its address, and bank details;
date, personal signature, deciphering of signature.
2. Copy of passport or other identity document of a citizen of the Republic of Belarus (pages 31–33), copy of passport or other identity document of a foreign citizen not permanently residing in the Republic of Belarus, with a notarized translation into Belarusian or Russian.
3. Copy of the technical passport for the vehicle (both sides).
4. Information on payment of the fee (receipt,
cash receipt, card receipt, etc.).
If an individual who is not the taxpayer of the fee applies for the refund of the fee, a power of attorney for the receipt of the specified funds, executed in the prescribed manner, shall also be provided.
Application and documents for the refund of the fee shall be submitted to the main financial department of the regional executive committee in person (by messenger, courier), by postal service (postal address: Gogol St., Bldg. 6, Vitebsk, 210029) or scanned copies of the application and documents for
refund shall be sente-mail: gfu.vitebskobl@minfin.gov.by.
The decision on the refund of the fee is made by the main financial department of the regional executive committee within 5
working days from the date of receipt of documents.In cases where a refund decision cannot be made, the main financial department of the executive committee will notify the payer in writing to the address indicated in the application.