Procedure and specifics of the recycling fee refund to individuals
The Vitebsk Customs draws the attention of individuals interested in the refund of amounts of the utilization fee paid by them in relation to vehicles imported into the territory of the Republic of Belarus, that in accordance with the Tax Code of the Republic of Belarus (hereinafter - the Tax Code) the amount of the utilization fee recognized as overpaid is subject to refund.
According to the Tax Code, the document confirming the payment of the utilization fee in relation to the vehicle, including those imported into the Republic of Belarus from the territories of the member states of the Eurasian Economic Union and subject to state registration on the territory of the Republic of Belarus, is the document reflecting the calculation and payment of the utilization fee (hereinafter - the fee calculation), registered by the customs.
Thus, the funds paid by the payer as a utilization fee may be recognized as overpaid only after the cancellation of the specified document (if there are legally established grounds).
For the purposes of canceling the fee calculation registered by the customs authority, the payer must submit to the customs that registered the fee calculation, within three years from the date of its registration, a written request with attached documents confirming the existence of conditions for its cancellation.
We also draw attention to the fact that the refund of the overpaid amount of the utilization fee, which is an administrative procedure, is carried out on the basis of the payer's application, the form of which is established by Appendix 1 to the resolution of the State Customs Committee of the Republic of Belarus dated January 10, 2023 No. 1, to be sent to the address of the Minsk Central Customs (Mogilevskaya St., 45, building 3, Minsk, postal code 220007). At the same time, the application must contain the following necessary information for the refund of the utilization fee:
about the person submitting such an application (full name, patronymic (if any) and place of residence of the individual;
name, amount, and currency of the overpaid payment;
number and date of the document on the payment of the utilization fee (when paid through the automated information system of the unified settlement and information space (hereinafter - AIS "Calculation"), the operation (transaction) account number in AIS "Calculation" is indicated as the payment document number;
method of refunding the overpaid payment - in cash or non-cash (indicating the account number (card account), name of the account agreement, name of the bank, bank code).
The maximum period for carrying out the administrative procedure is 15 working days.