The Vitebsk Customs draws the attention of individuals interested in the refund of environmental fees paid in respect of 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 the environmental fee recognised as overpaid is subject to refund.
According to the Tax Code, the document confirming the payment of the environmental fee in respect of 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 environmental fee (hereinafter referred to as the fee calculation), registered by customs.
Thus, funds paid by the taxpayer as an environmental fee can only be recognised as overpaid after the cancellation of the said document (if legally established grounds exist).
For the purpose of cancelling a 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, attaching documents confirming the conditions for its cancellation.
We also draw attention to the fact that the refund of the overpaid amount of the environmental 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 the Minsk Central Customs (ul. Mogilevskaya, building 45, block 3, Minsk city, postal code 220007). The application must contain the following information necessary for the refund of the environmental fee:
about the person submitting such 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 (when paid through the automated information system of the unified settlement and information space (hereinafter referred to as 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), account agreement name, bank name, bank code).
The maximum period for carrying out the administrative procedure is 15 working days.