of August 5, 2019 No. 296
About duty-free trade on boards of aircrafts
For the purpose of expansion of duty-free trade when implementing the international airborne transportations of passengers by the Belarusian aviation organizations I decide:
1. Determine that:
1.1. on boards of aircrafts of the Belarusian aviation organizations performing the international airborne transportations of passengers (further - boards of aircrafts), realization by peddling trade of goods, including the alcoholic beverages and tobacco products loaded on boards of aircrafts from duty-free shops for use as the supplies which are exported from customs area of the Eurasian Economic Union is allowed;
1.2. in case of realization in the territory of the Republic of Belarus of self-produced goods to the owner of duty-free shop for their subsequent realization on boards of aircrafts as the supplies which are exported from customs area of the Eurasian Economic Union the rate of the value added tax zero is established (0) percent and such goods are exempted from excises.
The basis for application of rate of the value added tax zero (0) percent availability at the payer of the following documents is:
copies of declarations * on goods (copies of external submission of declarations * on goods if these declarations were presented in customs authority in the form of the electronic document) according to which the self-produced goods loaded on boards of aircrafts are issued for use as the supplies which are exported from customs area of the Eurasian Economic Union as which customs applicant the owner of duty-free shop acts;
the documents specified in subitems 7. 1, 7.2, 7.4 and 7.5 of Item 7 of article 126 of the Tax Code of the Republic of Belarus.
The basis for release from excises is availability at the payer of copies of the documents specified in the paragraph the second to part two of this subitem, and also documents specified in subitems 2. 1, 2.2, 2.4 and 2.5 of Item 2 of article 151 of the Tax Code of the Republic of Belarus.
For the purposes of this subitem self-produced goods goods which shipping date falls on the period of action of the certificate of self-produced products issued to the payer in the procedure established by the legislation and confirming belonging of these goods to self-produced products are recognized.
Provisions of this subitem do not extend to sales of goods to the owner of duty-free shop under commission agreements, orders or to other similar civil agreements;
* Are certified by the signature of the head of the legal entity who is the owner of duty-free shop, or person authorized by it.
1.3. the goods specified in subitem 1.1 of this Item are implemented on boards of aircrafts according to prisoners between owners of duty-free shops and the Belarusian aviation organizations by agreements on cooperation on the organization of trade in goods on boards of aircrafts;
1.4. special permission (license) for the right of implementation of retail trade by alcoholic beverages and (or) tobacco products issued to the owner of duty-free shop grants the right of implementation of peddling trade on boards of aircrafts in alcoholic beverages and tobacco products.
President of the Republic of Belarus
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