Акциз

Abstract

The excise tax is one of the types of customs payments paid upon import of goods and vehicles for the customs burden of the EAEU. This tax is paid in respect of excisable goods, the list applies except in cases. Throughout the territory of the Republic of Belarus there are uniform excise rates both for goods produced by payers of excises and for goods imported by payers of excises into the customs territory of the Republic of Belarus and (or) sold in the customs territory of the Republic of Belarus.