According to the Presidential Decree No. 443 of 13 July 2006 on customs fees, the customs authorities of the Republic of Belarus collect the following:
- сustoms clearance;
- customs supervision of goods;
- application of measures for the protection of intellectual property rights and extension of the period of application of such measures;
- issuing and renewing the qualification certificate of the customs clearance specialist;
- adoption of a preliminary decision by the customs authorities;
- issuance of marks, identification marks or other signs of designation of goods to confirm customs clearance operations or a decision taken by the customs authorities in respect of goods transported across the customs border of the Republic of Belarus;
- inclusion in the register of banks and non-bank financial and credit institutions recognised by the customs authorities as guarantors of customs payments.
The Decree of the President of the Republic of Belarus also defines the categories of goods whose customs clearance is not subject to customs duties. No customs clearance fees will be charged for:
- means of transport whose movement across the customs frontier of the Republic of Belarus is associated with the international carriage of goods, passengers and baggage;
- goods subject to customs transit and refusal in favour of the state;
- goods intended for the official use of foreign diplomatic and similar missions or for the personal use of diplomatic and/or administrative and technical staff of these missions (including family members living with them), if they are not citizens of the Republic of Belarus;
- TIR carnet forms transferred between the Association of International Road Carriers and the International Road Transport Union;
- ATA carnets or parts thereof imported into or exported from the Republic of Belarus;
- goods imported into the Republic of Belarus using ATA carnets, provided they are fully exempt from customs duties and taxes;
- goods the customs value of which does not exceed the amount of the equivalent of 100 euro, and in respect of which customs duties and taxes are not paid and economic policy measures are not applied;
- goods imported into and/or exported from the customs territory of Belarus to eliminate the consequences of accidents, catastrophes and natural disasters;
- excise stamps and control (identification) marks transferred across the customs border of the Republic of Belarus;
- other goods in cases determined by the President of the Republic of Belarus.
Customs duties are calculated in Belarusian roubles. The rates of customs duties and the official exchange rate of the Belarusian rouble against foreign currency fixed by the National Bank are used for their calculation.