On the local fee for crossing the State Border of the Republic of Belarus by vehicles at border crossing points of the State Border of the Republic of Belarus
In accordance with the decision of the Vitebsk Regional Council of Deputies dated December 30, 2024, No. 69 "On Local Levy" (published: National Legal Internet Portal of the Republic of Belarus, January 11, 2025, No. 9/136672), as of February 1, 2025, a local levy for vehicles crossing the State Border of the Republic of Belarus at border crossing points of the Republic of Belarus (hereinafter referred to as the levy) has been introduced in the Vitebsk region.
In the Vitebsk region, the levy is charged for a vehicle crossing the State Border when leaving the country at border crossing points with the Latvian and Lithuanian Republics.
The levy rate is set at 1 (one) basic unit per border crossing by one vehicle with a technically maximum mass not exceeding 5 tons, regardless of the number of passengers in that vehicle.
The document confirming the payment of the levy is presented at the border crossing points by the driver of a vehicle owned by an organization or an individual, including one registered as an individual entrepreneur.
Exemptions from the levy
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" (hereinafter referred to as Law No. 72) defines the categories of persons exempt from paying the levy when crossing the State Border of the Republic of Belarus by vehicle.
In addition, by the decision of the Vitebsk Regional Council of Deputies dated December 30, 2024, No. 69 "On Local Levy," vehicles crossing the State Border of the Republic of Belarus at border crossing points in the Vitebsk region are additionally exempt from paying the levy when carrying:
representatives of state bodies of the Republic of Belarus for the performance of official duties, provided that supporting documents are available;
foreign citizens and stateless persons invited to the Republic of Belarus by 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 "Slavianski Bazaar in Vitebsk" International Arts Festival, 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 veterans of combat operations in the territory of other states;
foreign citizens and stateless persons traveling with documents confirming the degree of severity and manifestation of physical activity and participation limitations 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 after receiving medical treatment upon presentation of documents (copies of documents) from a healthcare organization 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 transporting hematopoietic stem cells, human organs and (or) tissues for transplantation;
persons leaving the Republic of Belarus under decisions on imposing administrative penalties in the form of deportation, expulsion, upon presentation of supporting documents.
On the procedure for paying the fee
The fee is paid to the income of the Vitebsk regional budget (if the checkpoints across the State Border of the Republic of Belarus are located in the Vitebsk region).
In the event that the location of the checkpoint through which the State Border of the Republic of Belarus is crossed is located in the Vitebsk region, and the fee is paid to the regional budget of any other region, the fee is not considered paid.
Payment of the fee is made to the current treasury account for accounting for the funds of the Vitebsk regional budget according to the following details:
settlement account BY37 AKBB 3600 3010 0002 0000 0000, Minsk, JSC "ASB Belarusbank", BIK AKBBBY2X, beneficiary – Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, beneficiary's UNP 300594330, actual beneficiary – Main Financial Department of the Vitebsk Regional Executive Committee, actual beneficiary's UNP 300002612. 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 when crossing the border at checkpoints, based on the size of the basic amount in effect on the date of payment.
The document confirming the payment of the fee is presented by the driver of the vehicle at the checkpoint to an officer of the border service or an official of the customs authority (except in 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, first name, patronymic (if any) of the payer, the amount and date of payment, the registration number of the vehicle crossing the border, and 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 must sequentially select the following tabs: Administrative procedures, state duty, fees / Fee for crossing the border of the Republic of Belarus / Vitebsk Regional Executive Committee GFУ / Fee for crossing the border.
When paying the fee electronically (using software and hardware infrastructure and remote banking systems), a card receipt generated on paper or electronically must be presented at the border crossing point.
When transferring the fee amount from the account of an organization or individual entrepreneur at the border crossing point, an additional copy of the payment instruction must be presented, a copy of the payment instruction drawn up on paper when making electronic payments, with the bank's mark of execution. 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.
Procedure for refunding an overpaid (erroneously paid) fee from the regional budget.
Please note that an application for the refund of an overpaid (erroneously paid) fee from the regional budget is not considered an appeal, is not subject to submission through the state unified (integrated) republican information system for recording and processing appeals of citizens and legal entities, and is not considered in the manner established by the legislation on appeals of citizens and legal entities.
In accordance with paragraph 21 of the Instructions on the Procedure for Executing Local Budgets by Revenue, approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Board of the National Bank of the Republic of Belarus dated December 23, 2005 No. 159/176 (hereinafter referred to as the Instructions), the refund of payments is made within 5 working days from the date of receipt of documents that are the basis for the refund – a written application from the taxpayer, to which are attached documents that are the basis for the refund: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of this fee, which indicates the circumstances that are the basis for the full or partial refund of the payment. The application shall indicate the bank details for transferring funds from the budget.
According to clause 25 of the Instructions, if an individual payer does not have an account, the funds can be returned to the account of a separate (structural) unit of OJSC "ASB Belarusbank" for accounting of funds in settlements for cash payment from the bank's cash desk. Funds not claimed by an individual and not paid out within a month from the cash desk of OJSC "ASB Belarusbank", credited to the bank for return to the individual payer, shall be transferred to the revenue of the relevant local budget.
According to clause 26 of the Instructions, to carry out the refund of payments to an individual from the bank's cash desk, the main financial department of the Vitebsk Regional Executive Committee (hereinafter referred to as the main financial department of the regional executive committee) must submit to the Main Treasury Ministry of Finance of the Republic of Belarus for the Vitebsk region a payment order for the transfer of funds to the beneficiary bank, indicating the surname, first name, patronymic (if any) and the details of the identity document of the individual.
According to clause 28 of the Instructions, funds credited to the beneficiary bank for return to the individual payer shall be transferred to the revenue of the relevant local budget: not claimed by the individual and not paid out from the cash desk of OJSC "ASB Belarusbank" within 30 working days from the date of their receipt.
In accordance with paragraph 3 of Article 4, part two of paragraph 10 of Law No. 72, payers of the fee are recognized as drivers of vehicles belonging to organizations or individuals, including those registered as individual entrepreneurs, crossing the State Border of the Republic of Belarus at crossing points.
To make a decision on the refund of the fee from the regional budget, the following documents must be submitted by the fee payer to the main financial department of the regional executive committee:
1. A written application from the fee payer with a personal signature addressed to the head of the main financial department of the regional executive committee (sample attached).
The application shall specify the card account number belonging to the payer (in 28-digit IBAN format) and the details of the bank where the account is opened for crediting funds to the bank details.
In the absence of a card account for an individual payer, cash payment from the cash desk of OJSC "ASB Belarusbank" is possible. Funds credited to the bank for return to an individual payer that are not claimed by the individual within 30 working days and not paid from the cash desk of OJSC "ASB Belarusbank" shall be transferred to the revenue of the Vitebsk regional budget. Cash payment from the cash desk of OJSC "ASB Belarusbank" in Vitebsk is made by branch No. 200/2024 at the address: Smolenskaya St., 9A, as well as by branches of OJSC "ASB Belarusbank" in the district centers of the Vitebsk region. If the payer, an individual, indicates in the application the receipt of funds from the bank's cash desk at a branch of OJSC "ASB Belarusbank" in other settlements of the Republic of Belarus, the possibility of cash payment from the cash desk of this bank is clarified by the payer independently at the selected bank branch, indicating the branch number of OJSC "ASB Belarusbank" and its address in the application (an algorithm for searching bank branches on the website of OJSC "ASB Belarusbank" is attached);
2. A copy of a passport or other identity document of a citizen of the Republic of Belarus (pages 31–33), a copy of a passport or other identity document of a foreign citizen not permanently residing in the Republic of Belarus.
3. A copy of the technical passport for the car (both sides).
4. Information on fee payment (receipt, cash check, card check, etc.).
In case a natural person, who is not a fee payer, applies for a fee refund, a power of attorney for the receipt of the specified funds, duly executed, shall also be submitted.
The application and documents for the fee refund shall be submitted to the main financial department of the regional executive committee in person (by messenger, courier), by postal service (postal address: Gogol St., 6, Vitebsk, 210029).
The decision on the fee refund shall be made by the main financial department of the regional executive committee within 5 working days from the date of receipt of the documents. In cases where a decision on the refund cannot be made, the main financial department of the regional executive committee shall notify the payer in writing at the address specified in the application.