In Belarus, the list of goods subject to traceability has been expanded

Editorial Board 122 January 8, 2026 11:09 Starting from March 1, 2026, in accordance with the Resolution of the Council of Ministers of the Republic of Belarus dated September 25, 2025 No. 528 "On Amendments to Resolutions of the Council of Ministers of the Republic of Belarus," the following household appliances have been added to the list of goods subject to traceability: washing machines; food processors; multicookers; dishwashers; microwave ovens; stoves and cooktops; vacuum cleaners; irons; kettles; drills; hair dryers; televisions. In addition, goods with HS codes 8418 10 900 0 and 8418 29 000 0 have been additionally classified as traceable refrigerators and freezers.

In accordance with the provisions of Decree No. 496 and Resolution No. 250, business entities engaged in the circulation of goods subject to traceability have the following obligations:

1. to use commodity-transport and commodity waybills in the form of electronic documents (electronic waybills) (except for transactions specified in paragraph 17 of the Regulation on the functioning of the goods traceability system, approved by Decree No. 496). The procedure for creating, transmitting, and receiving electronic waybills is established by the Resolution of the Council of Ministers of the Republic of Belarus dated 30.12.2019 No. 940 "On the functioning of the electronic waybill mechanism" (hereinafter — Resolution No. 940);
2. to maintain quantitative records of goods in the units of measurement required to be indicated in electronic waybills, as established by Annex 2 to Resolution No. 250 (hereinafter — unified units of measurement). Maintaining such records must ensure: the indication in electronic waybills of information on the quantity and value of goods in unified units of measurement; maintaining records of the receipt and disposal of goods by lines of incoming documents, under which such goods were received by the business entity in accordance with the information of the PC SPT (Part two of subparagraph 2.2 of paragraph 2 of Resolution No. 940 provides that electronic waybills created when carrying out transactions related to the circulation of goods subject to traceability must contain, among other things, information on the type, date, and number of the incoming document under which the goods indicated in the electronic waybill were received; the line number in the incoming document under which the goods indicated in the electronic waybill were received);
3. to submit to the tax authorities at the place of registration, for inclusion in the PC SPT, within the time limits established by paragraph 4 of the Regulation on the functioning of the goods traceability system approved by Decree No. 496, information on: goods produced (including from commissioned raw materials (materials)) that are included in the list of goods subject to traceability (no later than the 20th day of the month following the month of production, but no later than the date of the start of their circulation); goods imported from the territories of the member states of the Eurasian Economic Union that are included in the list of goods subject to traceability (no later than the 20th day of the month following the month of the day of their registration as received, but no later than the date of the start of their circulation); on the balances of goods available as of the date of their inclusion in the list of goods subject to trac

ability, in case the Council of Ministers of the Republic of Belarus establishes the need to provide such information. Accordingly, business entities engaged in the turnover of goods that are subject to traceability from March 1, 2026 are required to comply with the provisions of Decree No. 496 and Resolution No. 250 from that date.

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