In the Vitebsk region, the fee is charged for crossing the State Border by vehicle when leaving the country at checkpoints on the border with the Latvian and Lithuanian Republics.

The fee rate is set at 1 (one) base unit 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.

The document confirming the payment of the fee is presented at the checkpoints by the driver of the vehicle belonging to an organization or an individual, including one registered as an individual entrepreneur.

Fee exemptions

Paragraph 7 of Article 4 of the Law of the Republic of Belarus dated December 29, 2020 No. 72-Z "On Amendments to the Tax Code of the Republic of Belarus" (hereinafter referred to as Law No. 72) defines the categories of persons exempt from paying the fee when crossing the State Border of the Republic of Belarus by vehicle.

Furthermore, by the Resolution of the Vitebsk Regional Council of Deputies dated December 30, 2024, No. 69 "On Local Levy", vehicles crossing the State Border of the Republic of Belarus at border crossing points located in the Vitebsk region are additionally exempted from paying the levy, if they are carrying:

representatives of state bodies of the Republic of Belarus for the purpose of performing official duties, provided they have supporting documents;

foreign citizens and stateless persons arriving in the Republic of Belarus at the invitation of state bodies or state organizations, provided they have supporting documents;

foreign citizens and stateless persons for whom a visa-free regime for entry into and exit from the Republic of Belarus is established in connection with the International Festival of Arts "Slavianski Bazaar in Vitebsk", provided they have original or electronic tickets for events of this festival held in the Summer Amphitheatre 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 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 manifestation of physical activity and participation limitations of 75–100 percent, issued by 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 leaving after staying in sanatorium-resort and health improvement organizations of the Republic of Belarus, provided they have supporting documents;

citizens of the Republic of Belarus leaving to care for family members and (or) close relatives due to their serious 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 serious illness, provided they have supporting documents;

foreign citizens and stateless persons leaving the Republic of Belarus after the funeral of family members or close relatives, provided they have supporting documents;

persons engaged in the transportation of hematopoietic stem cells, human organs and (or) tissues for transplantation;

persons leaving the Republic of Belarus under decisions on imposing administrative penalties in the form of deportation, expulsion, provided they have supporting documents.

On the procedure for paying the fee

The fee is paid to the revenue of the Vitebsk regional budget (if the border crossing points across the State Border of the Republic of Belarus are located in the Vitebsk region).

In the event that the location of the border crossing point through which the State Border of the Republic of Belarus is crossed is located in the Vitebsk region, and the fee is paid to the regional budget of any other region, the fee is not considered paid.

Payment of the fee shall be 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, JSC "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".

The fee shall be paid in Belarusian rubles before crossing the state border (in advance), or when crossing the border at border crossing points, based on the size of the basic unit in effect on the date of payment.

The document confirming the payment of the fee shall be presented by the vehicle driver at the border crossing point to an officer 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, and the purpose of payment.

The fee can be paid at the branches of RUE "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 the bank's cash desk, 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 GFU / Fee for crossing the border.

When paying the fee electronically (using software and hardware infrastructure and remote banking systems), a card slip, generated on paper or in electronic form, must be presented at the checkpoint.

When transferring the fee amount from the account of an organization or individual entrepreneur, an additional copy of the payment instruction, a copy of the payment instruction compiled on paper during electronic payments, with the bank's mark of execution, must be presented at the checkpoint. 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 a refund of 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 considered in the manner established by the legislation on appeals of citizens and legal entities.

In accordance with clause 21 of the Instruction 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 Instruction), payments shall be refunded within 5 business days from the date of receipt of documents that form the basis for refund – a written application from the taxpayer, to which documents forming the basis for refund are attached: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of the given payment, indicating the circumstances that form the basis for the full or partial refund of the payment. The application shall specify the bank details for transferring funds from the budget.

According to clause 25 of the Instruction, if an individual taxpayer does not have an account, a refund to the account of a separate (structural) division of OJSC "ASB Belarusbank" for the accounting of 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 out within a month from the cash desk of OJSC "ASB Belarusbank", credited to the bank for refund to an individual taxpayer, shall be transferred to the revenue of the corresponding local budget.

According to clause 26 of the Instruction, to refund 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 regional executive committee) must submit to the Main Department 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, specifying the surname, given name, patronymic (if any) and details of the identity document of the individual.

In accordance with clause 28 of the Instructions, funds credited to the recipient bank for return to the payer – an individual: unclaimed by the individual and not paid from the cash desk of OJSC "ASB Belarusbank" within 30 working days from the date of their receipt, shall be transferred to the revenue of the respective local budget.

In accordance with clause 3 of Article 4, part two of clause 10 of Law No. 72, 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 fee payer shall submit the following documents to the main financial department of the regional executive committee:

1. A written application from the fee payer with a personal signature addressed to the head of the main financial department of the regional executive committee (sample attached).

In the application, the bank details for crediting funds shall indicate the card account number belonging to the payer (in 28-digit IBAN format), and the details of the bank where these accounts are opened.

In the absence of a card account for the payer – an individual, cash payment from the cash desk of OJSC "ASB Belarusbank" is possible. Funds credited to the bank for return to the payer – an individual, if not claimed by the individual within 30 working days and not paid out from the cash desk of OJSC "ASB Belarusbank", shall be transferred 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: Smolenskaya St., 9A, as well as by 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 a branch of OJSC "ASB Belarusbank" 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 at the selected bank branch independently, indicating the branch number of OJSC "ASB Belarusbank" and its address in the application (the algorithm for searching bank branches on the website of OJSC "ASB Belarusbank" is attached);

2. A copy of the passport or other identity document of a citizen of the Republic of Belarus (pages 31–33), a copy of the passport or other identity document of a foreign citizen not permanently residing in the Republic of Belarus.

3. A copy of the vehicle's technical passport (both sides).

4. Information on the payment of the fee (receipt, cash check, card check, etc.).

If an individual who is not the payer of the fee applies for a refund of the fee, a power of attorney for the receipt of the specified funds, executed in the prescribed manner, shall be additionally provided.

The application and documents for the refund of the fee are submitted to the main financial department of the regional executive committee in person (by messenger, courier), by postal service (postal address: Gogol St., 6, Vitebsk, 210029).

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 the documents. In cases where a decision on refund cannot be made, the main financial department of the regional executive committee notifies the payer in writing at the address indicated in the application.

vitebsk-region.gov.by