Procedure and features of the refund of the recycling fee to individuals
Vitebsk Customs draws the attention of individuals interested in the refund of recycling fees paid by them for vehicles imported into the territory of the Republic of Belarus, that in accordance with the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), the amount of recycling fee recognized as overpaid is subject to refund.
In accordance with the Tax Code, a document confirming the payment of the recycling fee for a vehicle, including one imported into the Republic of Belarus from the territories of the member states of the Eurasian Economic Union and subject to state registration in the Republic of Belarus, is a document reflecting the calculation and payment of the recycling fee (hereinafter referred to as the fee calculation), registered by customs.
Thus, funds paid by the taxpayer as a recycling fee can be recognized as overpaid only after the cancellation of the said document (if there are legally established grounds).
For the purpose of canceling the fee calculation registered by the customs authority, the taxpayer must submit a written request to the customs authority that registered the fee calculation, no later than three years from the date of its registration, with attached documents confirming the conditions for its cancellation.
We also draw attention to the fact that the refund of the overpaid amount of the recycling fee, which is an administrative procedure, is carried out on the basis of the taxpayer's application, the form of which is established by Annex 1 to the Resolution of the State Customs Committee of the Republic of Belarus dated January 10, 2023 No. 1, which should be sent to Minsk Central Customs (Mogilevskaya St., Building 45, Block 3, Minsk, postal code 220007). In this case, the application must contain the following information necessary for the refund of the recycling fee:
about the person submitting such an application (full name, patronymic (if any) and place of residence of the individual;
the name, amount and currency of the overpaid payment;
document number and date of payment of the recycling fee (if paid through the automated information system of the unified settlement and information space (hereinafter - AIS "Raschet"), the accounting number of the operation (transaction) in AIS "Raschet" shall be indicated as the document number of payment);
method of refund of overpaid payment – in cash or by cashless transfer (indicating the account number (card account), the name of the account agreement, the name of the bank, the bank code).
The maximum period for carrying out the administrative procedure is 15 working days.