Belarus actively backs the creation of the Customs Union between Russia, Belarus, and Kazakhstan, a spokesman for the Belarusian Foreign Ministry said on Thursday.

"Belarus's position is clear and transparent. We are active supporters of the integration and continue working towards the implementation of the agreements reached by the three parties," Andrei Savinykh said.

He said, however, disagreements among the Union's participants, in particular on taxes on oil and petroleum products, which "emasculates the essence" and practicality of the union being created.

Also on Thursday, Kazakhstan's lower house of parliament unanimously ratified the Customs Code of the Customs Union.

"The goal [of the Customs Code] is the creation of a legal platform for customs regulation within the territory of the Customs Union, as well as creating modernized, direct action norms of the Customs Code," Kazakh Finance Minister Bolat Zhamishev said.

Russian President Dmitry Medvedev signed a federal law also on Thursday, ratifying the Customs Code.

Russia, Belarus and Kazakhstan signed an agreement on the creation of the Customs Code in the Belarusian capital, Minsk, on November 27, 2009.

The Customs Union formally came into existence on January 1, but is unable to start working fully until all three ex-Soviet states iron out all their disagreements. The Customs Code is expected to come into effect from July 1.

The main areas of contention are the import of foreign cars and aircraft into the Union's customs territory and export duties on Russian oil and petroleum products to Belarus.

MINSK, June 3 (RIA Novosti)