OREANDA-NEWS. November 23, 2012. Belarus introduces new excise rates for alcohol and automobile fuel effective on January 1, 2013.

In light of the new edition of the Tax Code, starting January 1, 2013 the excise rates on strong alcoholic drinks (with alcohol content of 7% and over, except pure alcohol, fortified wines of improved quality, natural grape wines, fruit wine, sparkling wine, beer and beer cocktails) shall grow 34.5% to reach Br104,500 per litre of pure alcohol.

Alcohol excises shall be introduced once and for the whole of the year.

For other low-alcohol beverages the excise tax will grow 34.5% to Br63,400 (USD 7.4), other low alcohol beverages and wine with alcohol content ranging from 1.2% to 7%, excise rates are set at Br104,500 per litre (USD 12.2), up 46.3%.

For fortified wines of improved quality the excise rates will grow 34.7% to Br50,200 (USD 5.88) as of January 1, 2013 per litre of pure alcohol.

Excise rates on beer with alcohol content between 0.5% and 7% will be set at Br2,900 per litre from January 1, 2013 per litre.

Excise rates on beer with alcohol content over 7% (December 2011 - 2,670 rubles): January 1, 2012 -Br3,330, April 1, 2012 – Br3,930, July 1, 2012 – Br4,560, October 1, 2012 - Br4,560.

Excise rates on fuel, minibuses and passenger cars will be introduced once and for the whole of the year.

The rates of the excise tax on automotive petrol (go up by 20%) will differ depending on the octane rating and will be set once for the entire year:

- petrol with an octane rating of 95 and higher – 1,231,500 Belarusian rubles per ton (USD 144.4);

- petrol with an octane rating of 91 - 95 – 1,544,000 Belarusian rubles per ton (USD 181) (USD 1 - Br8,530);

- petrol with an octane rating under 91 – 1,751,000 Belarusian rubles per ton (USD 205.3);

- diesel - 991,800 Belarusian rubles per ton (USD 116.3).

Excise rates for biodiesel shall be Br306,500 (USD 35.9) on January 1, 2013.

Excise rates for ship diesel fuel shall be Br991,800 (USD 116.3) on January 1, 2013.

The 2013 excise tax on engine oil for diesel and carburetor engines shall be Br2,016,000 (USD 236.3) per tonne, up 12%.

Natural gas used as engine fuel shall be taxed at Br327,000 (USD 38.3) per 1,000 cubic metres, up 12%.

Mini buses and passenger cars with engines below 67.5 kW (90 h.p.) are not subject to excise tax in Belarus in 2013.

Vehicles with engines between 67.5 kW and 112.5 kW (90-150 hp) are taxed at Br2,200 per hp, up 11.1%.

For vehicles with engines above 112.5 kW (over 150 hp) the excise rates shall be Br22,100 (USD 2.6), up 11.8%.