On 30 September 2026, the State Customs Committee of the Republic of Belarus (GTK) reported that Gomel customs officers, during special enforcement operations at the Belarusian-Russian border, identified two instances of illegal export of fresh pears to the Russian Federation. The operations were conducted under the framework of the Eurasian Economic Union (EAEU) Customs Code (TK EAEU) and bilateral agreements governing the customs union between Belarus and Russia. The shipments in question were found to have been moved without proper customs declarations and with the intent to evade applicable export customs duties and value-added tax (VAT) obligations that arise upon the release of goods for export under the EAEU common customs territory regime. The GTK emphasized that such violations undermine the unified customs tariff regulation and create unfair competitive advantages for non-compliant traders. The cases have been referred for administrative prosecution under Article 16.3 of the Code of Administrative Offenses of the Republic of Belarus (violation of customs rules), with potential penalties including fines up to 100% of the customs payments evaded and confiscation of the goods. The GTK also reminded participants of foreign economic activity (FEA) of the mandatory requirement to submit electronic customs declarations (DT) via the Unified Automated Information System (EAIS) prior to the physical movement of goods across the customs border, and to ensure accurate HS code classification under the TN VED (Commodity Nomenclature of Foreign Economic Activity) to determine correct duty rates.
Key Takeaways
- Targeted Enforcement on Agricultural Exports: The special operation focused on high-value perishable agricultural products, indicating a strategic shift by Belarusian customs toward sector-specific risk profiling. Exporters of fresh fruit and vegetables must now anticipate heightened documentary and physical checks at border crossing points (BCPs) with Russia, particularly for goods subject to seasonal export quotas or phytosanitary restrictions that may trigger additional duty liabilities.
- Electronic Declaration Compliance Is Non-Negotiable: The GTK reiterated that failure to lodge a valid customs declaration before export constitutes a standalone offense, irrespective of whether the goods are ultimately released. Companies must integrate their ERP systems with the EAIS portal to guarantee real-time submission of export declarations (EX-1) and supporting documents (phytosanitary certificates, contracts, invoices) to avoid automatic referral to the risk management system (RMS) and subsequent inspection.
- Financial Exposure Extends Beyond Duties: In addition to unpaid export customs duties (typically 0-5% for agricultural goods under EAEU Common Customs Tariff) and VAT (20% on the customs value), offenders face administrative fines of up to 100% of the evaded amount, potential criminal liability under Article 233 of the Criminal Code of Belarus (smuggling) if the value exceeds 1 million BYN, and reputational damage that may lead to revocation of Authorized Economic Operator (AEO) status and inclusion in the GTK’s public registry of non-compliant traders.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement