Foreign goods for personal use. Vitebsk customs explained the new rules for citizens importing goods across the Belarusian border
On March 10, the State Customs Committee of the Republic of Belarus changed the approaches to classifying goods transported across the border by individuals as goods for personal use. Sergey Samushchev, Deputy Head of the Customs for the Organization of Customs Clearance and Control of the Vitebsk Customs, told "Vitebskiye Vesti" more about this.
— Sergey Eduardovich, what are the features of the innovations?
— Previously, when deciding whether to classify imported durable goods as goods for personal use, the customs authority made a positive decision if each of these goods was imported in a quantity not exceeding one unit, no more often than once within a calendar year. Since March 10, 2015, such a decision can be made if such goods in the same quantity are imported no more often than once within three calendar years, with the exception of durable goods imported with payment of a consolidated customs duty. Readers can familiarize themselves with the methodological recommendations for determining the purpose and cost of goods transported by individuals on the website of the State Customs Committee of the Republic of Belarus www.gtk.gov.by in the section "For Travelers".
— The changes take effect from March 10 of the current year, however, they indicate that the calculation of terms is carried out from March 31, 2014. That is, those who imported any household appliances or plumbing during this period under the old rules already have duty-free import counted?
— Yes. That is, if a person, for example, imported a hob in April of last year, then the countdown for them has already started from the moment the goods were imported: 3 years. Only after this period expires will customs officials make a decision on classifying the imported goods as goods for personal use.
— And if a person has already managed to import, say, 2-3 hobs – for themselves, parents, and friends. Will any additional recalculation be made for the second and subsequent units?
— If previously imported goods were classified by customs officials as goods for personal use upon import, and subsequently these goods were used for personal, family, household, and other needs of individuals not related to entrepreneurial activities, no problems will arise. But if it is established that goods were imported under the guise of goods for personal use with the aim of their subsequent sale, they will be considered illegally moved goods with all the ensuing consequences in accordance with paragraph 4 of Article 3 of the Agreement on the Procedure for Moving Goods for Personal Use by Individuals Across the Customs Border of the Customs Union and Performing Customs Operations Related to Their Release.
If a person now imports another hob, and the previous one was imported between March 31, 2014, and the present, a customs official will decide to refuse release due to the item not being classified as goods for personal use, and will recommend either exporting it outside the customs territory of the Eurasian Economic Union or placing it under the customs procedure of customs transit at one of the departmental customs clearance points. Subsequently, a mechanism is provided in the same manner as for business entities regarding goods in commercial circulation: the need to prepare and submit a goods declaration, compliance with established prohibitions and restrictions, etc.
However, for indivisible goods weighing more than 35 kg, the legislation provides for a composite customs payment, the payment of which is a mandatory condition for obtaining permission to import such goods. If, for example, a washing machine was previously imported by an individual in December 2014 with the payment of a composite customs payment, then this machine will not be taken into account when controlling the import of such goods once within a 3-calendar-year period. A customs authority may also decide to classify the second washing machine imported during the current period as goods for personal use, if the person proves it.
— How much will the second washing machine cost if it was purchased abroad for 300 euros?
— The EAEU Unified Customs Tariff establishes an import customs duty rate of 11.7% of the customs value for washing machines. The value-added tax rate established by the Tax Code of the Republic of Belarus is 20%. First, we determine the customs value in Belarusian rubles at the National Bank's exchange rate (for example, on March 17, 2015, the euro exchange rate was 15,800 rubles). Thus, the customs value will be 300 x 15,800 = 4,740,000 rubles. After determining the customs value, we calculate the customs duty: 4,740,000 x 11.7% = 554,580 rubles. The basis for calculating value-added tax in this case will be the sum of the customs value and the customs duty, which will amount to 4,740,000 + 554,580 = 5,294,580 rubles. We calculate the value-added tax: 5,294,580 x 20% = 1,058,916 rubles. For goods for personal use imported with payment of customs duties, it is also necessary to pay a fee for customs operations. In this case, a fixed fee rate of 5 euros is provided. Converted at the National Bank's exchange rate, the fee for customs operations will be 5 x 15,800 = 79,000 rubles. The total amount of customs payments is: 554,580 + 1,058,916 + 79,000 = 1,692,496 rubles. This is the amount by which the washing machine will increase in price.
— Many residents of the region use international postal services and express delivery. Does this mean that the introduced changes also apply to popular Chinese tablets purchased this way?
— Yes. Since March 10, 2015, only one tablet computer is allowed to be imported as goods for personal use, without payment of customs duties, within a three-calendar-year period (calculated from March 31, 2014). The second and subsequent units within the specified period will not be classified by the customs authority as goods for personal use. The release of such goods will be carried out in accordance with the requirements established by the Customs Code of the Customs Union for legal entities and individual entrepreneurs, by placing these goods under customs procedures and using a goods declaration for customs declaration purposes.
— What if someone is expecting a parcel soon, say, with two inexpensive tablets? The person is unaware of the changes. Will they have to pay duty for the second one? And what should be done by someone who, out of ignorance, crossed the border with a similar set?
— Only one tablet can be considered as goods for personal use with exemption from customs duties. The citizen will have to export this item outside the customs territory of the Eurasian Economic Union or place it under one of the customs procedures provided for by the Customs Code of the Customs Union, in the manner prescribed for trade turnover.
We advise readers to carefully familiarize themselves with the methodological recommendations for determining the purpose and cost of goods transported by individuals on the website of the State Customs Committee of the Republic of Belarus www.gtk.gov.by in the section “For Travelers”.
— Thank you for the interview!
Tatyana Serebryakova, "Vitebskiye Vesti"