Guide to Belarus Customs Import and Export Taxes

Tariffs

Definition: A tax levied on imported and exported goods, usually calculated based on factors such as the type, origin and value of the goods.

Purpose: To adjust the trade balance, protect domestic industries, and increase national fiscal revenue.

Tax rate: Belarus's tariff rates are determined in accordance with the Unified Customs Tariff, and the tax rate range is relatively wide, ranging from zero tariff to high tariff.

Features: Tariffs are one of the most important taxes in the import and export links, and the level of their tax rates directly affects the cost of imported goods.

Value-added tax

Definition: A tax levied on the value added of goods, which is one of the main indirect taxes in Belarus.

Tax scope: Almost all goods and services are subject to value-added tax. Tax rate: Belarus's value-added tax rates are divided into standard rates and preferential rates.

Features: VAT is a turnover tax, which is levied at all stages of the production and circulation of goods.

Consumption tax

Definition: A tax levied on specific consumer goods, usually used to adjust the consumption structure.

Tax scope: Mainly levied on luxury goods, tobacco, alcoholic beverages and other commodities.

Tax rate: The tax rate of consumption tax is usually high.

Features: The collection of consumption tax helps to adjust income distribution and protect the environment.

Input tax

Definition: The input tax amount that enterprises can deduct from the output tax when purchasing goods or services.

Function: The deduction mechanism of input tax can avoid double taxation and reduce the tax burden of enterprises.