In accordance with Article 35 of the Tax Code of the Republic of Belarus, a taxpayer is entitled to use customs payment exemptions that were not utilized during the customs declaration of goods placed under the corresponding customs procedure, after the release of the goods, if the obligation to make these payments arose during the period of validity of the legal grounds for using the said exemptions and three years have not elapsed from the date of the goods' release.

In other words, if the declaration for the goods was registered during the period of validity of the document establishing the exemptions for customs payments, within three years from the date of the goods' release, an application can be submitted to the customs authority that released the goods, accompanied by a properly completed customs declaration, its electronic version, and documents confirming compliance with the purposes and conditions for granting the exemptions for customs payments.