On the local fee for the crossing of the State Border of the Republic of Belarus by vehicles at border crossing points
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), a local levy for vehicles crossing the State Border of the Republic of Belarus at border crossing points (hereinafter referred to as "the levy") has been introduced in the Vitebsk region starting from February 1, 2025.
In the Vitebsk region, the levy is charged for vehicles crossing the State Border when leaving the country at border crossing points on the border with the Latvian and Lithuanian republics.
The levy rate is set at 1 (one) basic unit for a single vehicle crossing the border, with a technically maximum mass not exceeding 5 tons, regardless of the number of passengers in that vehicle.
The document confirming payment of the levy is presented at border crossing points by the driver of a vehicle belonging to an organization or an individual, including those registered as individual entrepreneurs.
Levy Exemptions
Paragraph 7 of Article 4 of the Law of the Republic of Belarus dated December 29, 2020, No. 72-Z "On Amending the Tax Code of the Republic of Belarus" (hereinafter referred to as "Law No. 72") defines categories of persons exempt from paying the levy when crossing the State Border of the Republic of Belarus by vehicle.
In addition, by 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 if they are carrying:
— representatives of state bodies of the Republic of Belarus for the purpose of performing official duties, with supporting documents;
— foreign citizens and stateless persons who have arrived in the Republic of Belarus at the invitation of state bodies, state organizations, with supporting documents;
— foreign citizens and stateless persons for whom a visa-free entry and exit procedure to and from the Republic of Belarus has been established in connection with the International Arts Festival "Slavianski Bazaar in Vitebsk," with original or electronic tickets for events of this festival in the Summer Amphitheater or the "Vitebsk" Concert Hall;
— veterans of the Great Patriotic War, veterans of combat operations in other states, with supporting documents issued by competent authorities of the Republic of Belarus, as well as persons accompanying disabled veterans of combat operations in other states;
— foreign citizens and stateless persons traveling with documents confirming the degree of severity and expression of difficulties in physical activity and participation of 75–100 percent, issued by the competent authorities of the state of citizenship or habitual residence of the foreign citizen or stateless person;
— persons leaving the Republic of Belarus to receive medical care, with documents (copies of documents) from the receiving medical organization or the Ministry of Health, or after receiving medical care, with documents (copies of documents) from a healthcare organization of the Republic of Belarus, as well as persons accompanying them;
— foreign citizens leaving after staying in sanatorium-resort and health-improving organizations of the Republic of Belarus, with supporting documents;
citizens of the Republic of Belarus traveling abroad 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 permanent place of residence after caring for family members and/or close relatives due to their serious illness, provided that supporting documents are available;
foreign citizens and stateless persons leaving the Republic of Belarus after the funeral of family members or close relatives, provided that supporting documents are available;
persons transporting hematopoietic stem cells, human organs and/or tissues for transplantation;
persons leaving the Republic of Belarus under deportation orders or expulsion orders, provided that supporting documents are available.
On the procedure for paying the fee
The fee is paid to the Vitebsk regional budget (if the checkpoints across the State Border of the Republic of Belarus are located in the Vitebsk region).
If the location of the checkpoint through which the State Border of the Republic of Belarus is crossed is in the Vitebsk region, and the fee has been paid to the regional budget of any other region, the fee is not considered paid.
The fee is paid to the current treasury account for accounting for funds of the Vitebsk regional budget using the following details:
account BY37 AKBB 3600 3010 0002 0000 0000 Minsk, JSC "ASB Belarusbank", BIC AKBBBY2X, beneficiary – Main Department of the Ministry of Finance of the Republic of Belarus for Vitebsk Region, beneficiary's UNP 300594330, actual beneficiary – Main Financial Department of 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 basic value valid on the date of payment.
The document confirming payment of the fee is presented by the vehicle driver at the checkpoint to an officer of the border service or a customs official (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: name of the organization and/or surname, first name, patronymic (if any) of the payer, amount and date of payment, registration number of the vehicle crossing the border, purpose of payment.
The fee can be paid at branches of RUE "Belpochta" and credit and financial organizations (at a bank teller, ATM, payment and information terminal, infokiosk, internet banking, mobile banking). If the payment is made at a bank teller, inform them of the need to make the payment through the "Raschet" (ERIP) system.
In the "Raschet" (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 GFU / Fee for crossing the border.
When paying the fee electronically (using software and hardware infrastructure objects and remote banking systems), a card receipt generated on paper or in electronic form must be presented at the checkpoint.
When transferring the fee amount from the account of an organization or individual entrepreneur at a checkpoint, an additional copy of the payment instruction, a copy of the payment instruction drawn up on paper when making electronic payments, with a bank mark of their execution, must be submitted. In this case, the bank mark must contain: the date of execution of the payment instruction, the original bank stamp, and the signature of the responsible executor.
Procedure for the return of excessively (erroneously) paid fees from the regional budget.
Please note that an application for the return of excessively (erroneously) paid fees from the regional budget is not an appeal, is not subject to submission through the state unified (integrated) republican information system for recording and processing appeals from citizens and legal entities, and is not subject to consideration in the manner established by the legislation on appeals from citizens and legal entities.
In accordance with paragraph 21 of the Instruction on the procedure for executing local budgets by revenue, approved by 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 – the Instruction), payments are returned within 5 working days from the date of receipt of the documents that serve as the basis for the return – a written application from the payer, to which the following documents are attached: documents confirming the payment of funds to the local budget, and a document issued by the organization controlling the payment of this fee, which specifies the circumstances that serve as the basis for a full or partial return of the payment. The application must specify the bank details for transferring funds from the budget.
According to paragraph 25 of the Instruction, if the individual payer does not have an account, a return to the account of a separate (structural) unit of JSC "ASB Belarusbank" for accounting for funds in settlements for the payment of cash from the bank's cash desk is possible. Funds not claimed by the individual and not paid out within a month from the cash desk of JSC "ASB Belarusbank", credited to the bank for return to the individual payer, are subject to transfer to the income of the respective local budget.
According to paragraph 26 of the Instruction, for the return of payments to an individual from the bank's cash desk, the main financial department of the Vitebsk Regional Executive Committee (hereinafter – the main financial department of the regional executive committee) must submit a payment order for the transfer of funds to the recipient bank to the Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk Region, which indicates the surname, first name, patronymic (if any), and details of the identity document of the individual.
According to paragraph 28 of the Instruction, funds credited to the recipient bank for return to the individual payer are subject to transfer to the income of the respective local budget: those not claimed by the individual and not paid out from the cash desk of JSC "ASB Belarusbank" within 30 working days from the date of their receipt.
In accordance with paragraph 3 of Article 4, second part of paragraph 10 of Law No. 72, drivers of vehicles owned by organizations or individuals, including those registered as individual entrepreneurs, crossing the State Border of the Republic of Belarus at checkpoints are recognized as payers of the fee.
To make a decision on the return of the fee from the regional budget, the fee payer submits the following documents to the main financial department of the regional executive committee:
1. 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 must include the card account number belonging to the payer (in IBAN 28-digit format) and the details of the bank where these accounts are held, for crediting funds.
If the individual payer does not have a card account, cash payment from the cash desk of JSC "ASB Belarusbank" is possible. Funds not claimed by the individual within 30 business days and not paid out from the cash desk of JSC "ASB Belarusbank", which were credited to the bank for return to the individual payer, shall be transferred to the revenue of the Vitebsk Regional Budget. Cash payments from the cash desk of JSC "ASB Belarusbank" in Vitebsk are made by branch No. 200/2024 at the address: Smolenksaya St., 9A, as well as by branches of JSC "ASB Belarusbank" in district centers of the Vitebsk region. If the individual payer indicates in the application that they wish to receive funds from the bank's cash desk at a branch of JSC "ASB Belarusbank" in other localities of the Republic of Belarus, the possibility of cash payment from the cash desk of that bank must be clarified by the payer independently at the chosen bank branch, with the application specifying the branch number of JSC "ASB Belarusbank" and its address (the algorithm for searching bank branches on the website of JSC "ASB Belarusbank" is attached);
2. Copy of passport or other identity document of a citizen of the Republic of Belarus (pages 31–33), copy of passport or other identity document of a foreign citizen not permanently residing in the Republic of Belarus.
3. Copy of the vehicle's technical passport (both sides).
4. Information on payment of the fee (receipt, cash receipt, card receipt, etc.).
If an individual who is not the fee payer applies for a refund of the fee, a power of attorney for receiving the specified funds, drawn up in the prescribed manner, must also be submitted.
The application and documents for the fee refund are submitted to the main financial department of the regional executive committee in person (by messenger, courier), or by mail (postal address: 6 Gogol St., Vitebsk, 210029).
The decision on the fee refund is 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 refund decision cannot be made, the main financial department of the regional executive committee notifies the payer in writing at the address specified in the application.