of March 19, 2020 No. 103
About measures for development of civil aviation
For the purpose of creation of conditions for development of civil aviation I decide:
1. Exempt till December 31, 2030 from the value added tax imported (imported) for the purpose of use for airborne transportations or accomplishment of aerial works by the aviation organizations - residents of the Republic of Belarus on the territory of the Republic of Belarus the air vehicles, components, spare parts, ground equipment and other goods necessary for use in case of operation air sudov*.
The basis for tax exemption on value added is submission to customs authority (tax authority - when importing from the territory of state members of the Eurasian Economic Union) the conclusions of the Ministry of Transport and Communications.
This conclusion shall contain data:
about reference of imported goods to the goods specified in part one of this Item;
about the name, quantity and cost of the goods, persons performing their import, details of the external economic contracts based on which goods are imported.
In case of inappropriate use of the goods specified in part one of this Item, the value added tax is paid collected) according to the legislation.
* Including imported (imported) after their repair or maintenance outside the Republic of Belarus.
2. Concerning the goods imported with provision of the privilege provided in Item 1 of this Decree, restrictions on use and (or) the order with such goods are effective within three years from the date of their room under customs procedure of release for internal consumption.
3. In the Presidential decree of the Republic of Belarus of June 10, 2008 No. 315 "About the state support of open joint stock company "Belavia Airline:
the paragraph third - for office use.
4. This Decree becomes effective after its official publication.
Items 1, 2 and paragraph two of Item 3 of this Decree extend the action to the relations which arose since January 1, 2020.
President of the Republic of Belarus
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