The border crossing fee will be introduced from February 1, 2023

On the introduction of a local fee from February 1, 2023

Based on subparagraph 11.4 of paragraph 11 of Article 5 of the Law of the Republic of Belarus dated December 30, 2022 No. 230-Z "On Amendments to Laws on Taxation", the first part of paragraph 6, the thirteenth clause of 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", the Vitebsk Regional Council of Deputies adopted the Decision dated December 30, 2022 No. 358 "On a Local Fee" (published: National Legal Internet Portal of the Republic of Belarus, January 12, 2023, No. 9/120600), which enters into force from February 1, 2023 (hereinafter referred to as Decision No. 358).

In accordance with Decision No. 358, a local fee for the crossing of 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 introduced on the territory of the Vitebsk region until January 1, 2025.

Previously

this fee was introduced in the Vitebsk region                 by the decisionof the Vitebsk Regional Council of Deputies dated June 29, 2021 No. 238 "On Local Fee" and was charged until January 1, 2023.

In the Vitebsk region, the fee is charged from February 1, 2023 g.                                          until January 1, 2025 for crossing the State Border by a vehicle when leaving the country at the border:

with the Republic of Latvia – at the checkpoints "Grigorovshchina" and "Gavrilino" (Verkhnedvinsky district), "Urbanы" and "Plyusy" (Braslavsky district);

with the Republic of Lithuania – at the checkpoints "Vidzy" (Braslavsky district), "Moldevichi" and "Lyntupy" (Postavsky district).

The fee rate is set (as before) at the rate of 1 (one) base unit (currently – 37.00 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 decisionofCouncil of Ministers of the Republic of Belarus                             of December 30, 2022 No. 967 ”On establishing the amount of the basic amount“ as of January 1, 2023, the basic amount is set at 37.00 rubles.

The document confirming the payment of the fee is 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 Article 4 of Law No. 72-Z, the following vehicles 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 intergovernmental entities, their representations and bodies, and their family members;

persons traveling to the funeral of family members and close relatives, upon presentation of supporting documents;

persons accompanying deceased for burial during the transportation of coffins (urns) with their bodies (remains);

disabled veterans of the Great Patriotic War, disabled persons of Group I and II, as well as persons accompanying them;

participants of the Great Patriotic War, upon presentation of supporting documents;

participants in the liquidation of the consequences of the Chernobyl Nuclear Power Plant disaster;

persons traveling for treatment to health resort institutions, with supporting documents;

participants in sports and mass sports, cultural, and educational events, with supporting documents.

 

By Resolution No. 358, the following are additionally exempted from payment of the fee: vehicles carrying:

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

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

foreign citizens and stateless persons, for whom

a visa-free regime for entry into and exit from the Republic of Belarus has been established in connection with the International Arts Festival "Slavianski Bazaar in Vitebsk", provided that original or electronic tickets for events of this festival at the Summer Amphitheatre or the "Vitebsk" Concert Hall are available;

veterans of the Great Patriotic War, veterans of combat operations in the territory of other states, provided that supporting documents issued by the competent authorities of the Republic of Belarus are available, as well as accompanying persons of disabled individuals;

foreign citizens and stateless persons travelling with documents confirming the degree of severity and intensity of limitations in physical activity and participation 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 that documents (copies of documents) from the receiving medical organization or the Ministry of Health are available, or after receiving medical treatment, provided that documents (copies of documents) from a healthcare organization of the Republic of Belarus are available, as well as accompanying persons;

foreign citizens leaving after staying in sanatorium-resort and health improvement organizations

organizations of the Republic of Belarus, upon presentation of supporting documents;

citizens of the Republic of Belarus traveling 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, upon presentation of supporting documents;

foreign citizens and stateless persons leaving 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, human organs and/or tissues for transplantation;

persons leaving the Republic of Belarus under deportation (expulsion) orders, upon presentation of supporting documents.

 

On the procedure for paying the fee

The fee is paid

in the revenue of the regional budget of the Vitebsk region (if the checkpoints across the State Border of the Republic of Belarus are located in the Vitebsk region).

Details for payment of the fee:

Main department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, account No. BY37 AKBB 3600 3010 0002 0000 0000                                 at JSC "ASB Belarusbank" Minsk, bank BIK AKBBBY2X,                                     UNP 300594330. Budget payment code 03110 "Fee for crossing the State Border of the Republic of Belarus by vehicles".

The fee is paid in Belarusian rubles before crossing the state border (in advance), or when crossing the border at checkpoints based on the amount of the basic unit in effect on the date of payment.

If the location of the checkpoint 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.

The document confirming the payment of the fee is presented at the checkpoint by the driver of the vehicle to a border guard officer or a customs official.

(unless the vehicle is exempt from 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, given name, patronymic (if any) of the payer, the amount and date of payment, the vehicle registration number, the purpose of payment.

The fee can be paid at branches of RUP ”Belpochta“ and credit and financial organizations (at the bank teller, ATM, payment and information terminal, info kiosk, internet banking, mobile banking).                    If the payment is made at the bank teller, inform about the need to make the payment through the ”Raschet“ (ERIP) system.

In the ”Raschet“ (ERIP) system, you must 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 facilitiesinfrastructure and remote banking systems) at the checkpoint, a card slip generated on paper or in electronic form must be presented.

When transferring the fee amount from the account of an organization or individual entrepreneur at the checkpoint, an additional copy of the payment instruction must be presented, a copy of the payment instruction drawn up on paper when making electronic payments, with the bank's endorsement of its execution. The bank's endorsement must contain: the date of execution of the payment instruction, the original bank stamp, and the signature of the responsible executive.

Refund of overpaid (erroneously paid) fees from the regional budget.

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), refunds of payments are made within 5 working days from the date of receipt of the documents that are the basis for the refund – a written application from the payer (another obligated or interested person), to which documents that are the basis for the refund are attached: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of this fee.payment, specifying the circumstances that form the basis for a full or partial refund of the payment. The application of the payer (or other obligated or interested person) shall indicate the bank details for transferring funds from the budget.

According to paragraph 25 of the Instructions, if the payer, an individual, does not have an account, a refund to the separate (structural) unit of the open joint-stock company                         "ASB Belarusbank" for accounting of funds in settlements for the payment of cash from the bank's cash desk is possible.

To make a decision on the refund of the fee from the regional budget, the payer must submit the following documents to the main financial department of the Vitebsk Regional Executive Committee (hereinafter referred to as the Regional Executive Committee):

1. Application of the payer addressed to the head of the main financial department of the Regional Executive Committee, indicating:

Passport details (passport number, date of issue and issuing authority, identification number);

Phone number;

Type of payment document, date and amount of payment;

registration number of the vehicle crossing the border;

surname, given name, patronymic (if any) of the vehicle owner;

circumstances (reason) for payment refund;

bank details for crediting funds (card account number or deposit account number (in 28-digit IBAN format), details of the bank where these accounts are opened; in the absence of an account for an individual payer, the address and branch number of the open joint-stock company "ASB Belarusbank" for cash withdrawal from the bank's cash desk shall be indicated in the application);

date, signature, printed name;

2. copy of passport (pages 31–33, pages 3–24 (border crossing stamps);

3. copy of vehicle registration certificate;

4. proof of fee payment (receipt, cash receipt, card receipt, etc.).

Documents for return shall be submitted to the Main Financial Directorate of the Vitebsk Regional Executive Committee.

Postal address: Gogol St., 6, Vitebsk, 210029.

E-mail: gfu.vitebskobl@minfin.gov.by