Main Financial Department: clarifications on the introduction of a local fee for crossing the border by car
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", part one of paragraph 6, the thirteenth subparagraph 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 the 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 crossing the State Border of the Republic of Belarus by vehicles at the border crossing points of the State Border of the Republic of Belarus (hereinafter referred to as the fee) has been introduced in the Vitebsk region until January 1, 2025.
Previously, this fee was introduced in the Vitebsk region by the Decision of the Vitebsk Regional Council of Deputies dated June 29, 2021 No. 238 "On the Local Fee" and was charged until January 1, 2023.
In the Vitebsk region, the fee is charged from February 1, 2023 to 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 border crossing points "Grigorovshchina" and "Gavrilino" (Verkhnedvinsk district), "Urbanы" and "Plyusы" (Braslav district);
- with the Republic of Lithuania – at the border crossing points "Vidzy" (Braslav district), "Moldevichi" and "Lyntupy" (Postavy district).
The fee rate is set (as before) at the amount of 1 (one) base unit (currently - 37.00 rubles) for crossing the border by one vehicle, technically
which does not exceed 5 tons, regardless of the number of passengers in this vehicle.According to the Resolution of the Council of Ministers of the Republic of Belarus of December 30, 2022 No. 967 "On establishing the amount of the basic unit", as of January 1, 2023, the basic unit 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 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 at the 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 by 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 interstate formations, 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 the deceased for burial during the transportation of coffins (urns) with their bodies (remains);
- disabled persons
By Resolution No. 358, the following vehicles are additionally exempted from payment of the fee:
- representatives of state bodies of the Republic of Belarus for the performance of official duties, upon presentation of supporting documents;
- foreign citizens and stateless persons arriving in the Republic of Belarus by invitation of state bodies, state organizations, upon presentation of supporting documents;
- foreign citizens and stateless persons for whom a visa-free regime for entry into and exit from the Republic of Belarus is established in connection with the holding of the International Arts Festival "Slavianski Bazaar in Vitebsk", upon presentation of original or electronic tickets for events of this festival at the Summer Amphitheater or the "Vitebsk" Concert Hall;
- veterans of the Great Patriotic War, veterans of combat operations in the territory of other states, upon presentation of supporting documents issued by competent authorities of the Republic of Belarus, as well as persons accompanying disabled persons;
- foreign citizens and stateless persons traveling with documents confirming the degree of severity and extent of limitations of 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, upon presentation of documents (copies of documents) from the receiving medical organization or the Ministry of Health, or aftermedical care upon presentation of documents (copies of documents) by healthcare organizations of the Republic of Belarus, as well as accompanying persons;
- foreign citizens leaving after staying in sanatorium-resort and health improvement 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 to the income of the regional budget of the Vitebsk region (if the border crossing points of the Republic of Belarus are located in the Vitebsk region).
Details for Fee Payment:
Main Treasury Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk Region, account No. BY37 AKBB 3600 3010 0002 0000 0000 with 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 upon crossing the border at border crossing points, based on the size of the basic unit in effect on the date of payment.
In cases where the location of the border crossing point, through which the State Border of the Republic of Belarus is crossed, is situated in the Vitebsk region, and the fee has been paid to the regional budget of any other region, the fee is considered not paid.
The document confirming the payment of the fee shall be presented by the vehicle driver at the border crossing point to an officer of the border service or an official of the customs authority (except for cases where the vehicle is exempt from paying 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 the branches of RUP "Belpochta" and credit and financial organizations (at the bank's cash desk, ATM, payment and information terminal, info kiosk, internet banking, mobile banking). If the payment is made at the bank's cash desk, inform about the need to make the payment through the "Расчет" (ERIP) system.
In the "Расчет" (ERIP) system, you need to 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 infrastructure and remote banking systems), a card check generated on paper or in electronic form must be presented at the border crossing point.
When transferring the fee amount from the account of an organization or individual entrepreneur, an additional copy of the payment instruction, a copy of the payment instruction compiled on paper when making electronic payments, with the bank's mark of execution must be presented at the border crossing point. In this case, the bank's mark must contain: the date of execution of the payment instruction, the original bank stamp, and the signature of the responsible executor.