Novelties in tax legislation regarding the payment of the recycling fee for vehicles.
For example, as of the specified date, the rate of the recycling fee for vehicles of category Ml, including off-road vehicles of category MlG, imported (brought) into the territory of the Republic of Belarus by individuals for personal use, is 624.92 Belarusian rubles for vehicles up to three years old inclusive from the date of manufacture, and 1,282.02 Belarusian rubles forvehicles of these categories that are more than three years old from the date of manufacture.
The Resolution also adjusted the regulatory provisions that stipulate the application of the criterion of providing the customs authority with an independent vehicle valuation report issued by a legal entity engaged in appraisal activities (hereinafter – the report) when determining the recycling fee rate for vehicles imported (brought) from the territory of the Eurasian Economic Union member states.
Thus, starting from April 29, 2026, the provision of the report is mandatory if, from the date of manufacture of such vehicles by the customs authority in other EAEU member states until the moment of submission of the document reflecting the calculation and payment of the recycling fee (hereinafter – RS) in the Republic of Belarus, less than two years have passed (previously – less than one year).
These provisions do not apply to vehicles imported (brought) from the territory of EAEU member states if such vehicles have been registered for at least two years in an EAEU member state at any time before the date of submission of the document reflecting the calculation and payment of the recycling fee.
Additionally, please note that the above regulatory provisions do not apply to RS, the submission of which was registered with the customs authority before April 29, 2026.
Based on materials from Vitebsk Customs