Provisions of Articles 37 and 67 of the Law of the Republic of Belarus dated January 10, 2014, No. 129-Z "On Customs Regulation in the Republic of Belarus" (hereinafter referred to as the Law) provide for the possibility of payers paying fines for customs and other payments, the collection of which is entrusted to customs authorities, in an amount reduced by half.

To reflect information on the calculation of such fines in the goods declaration, it is necessary to be guided by the provisions of subparagraph 45 of paragraph 15 of the Procedure for filling out the goods declaration, approved by the Decision of the Customs Union Commission dated May 20, 2010, No. 257, and the following features of filling out column 47 "Payment calculation" in the adjustment of the goods declaration (hereinafter referred to as the AD).

Fines for each payment are indicated in column 47 of item 1 of the goods declaration in the AD in the main lines and one additional line.

The main lines reflect the amount of fines accrued for each type of payment without taking into account the application of the provisions of Articles 37 and 67 of the Law. At the same time, in the "SP" (payment specification) column of the main lines, the code "UN" is entered.

The additional line contains information about the fines actually paid (subject to payment) by the payer for each type of payment, taking into account the norms of Articles 37 and 67 of the Law, i.e., about the accrued fines reduced by half.

In the "Basis of calculation" column of the additional line, the total amount of fines indicated in the "Amount" column of the main lines for the corresponding type of payment is specified.

In the "Rate" column of the additional line, "0.5" is specified.

In the "Amount" column of the additional line, the total amount of fines indicated in the "Amount" column of the main lines for the corresponding type of payment, reduced by half, is specified.

In the "SP" (payment specification) column of the additional line, the code "UM" is specified.

For example:

TypeBasis of accrualRateAmountSP2011250.009.25% x 473.02UN20113.020.51.51UM5011450.009.25% x 475.43UN50115.430.52.72UM2051350.009.25% x 474.23UN20514.230.52.12UM

Based on materials from the Minsk Regional Customs Office