of February 7, 2006 No. 81
About approval of the list of products of national art crafts of acknowledged art advantage which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added
1. Approve the enclosed list of products of national art crafts of acknowledged art advantage which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added.
2. To provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree.
3. This Decree becomes effective since January 1, 2006.
President of the Republic of Belarus
A. Lukashenko
Approved by the Presidential decree of the Republic of Belarus of February 7, 2006, No. 81
Name of types of products |
Short technical description |
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1. Woven products: |
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1.1. souvenir and gift products: bench hammers, sets table, tea, coffee, napkins, paths, decorative capes, cloths |
in case of production of products raw materials are used: threads and yarn natural, artificial synthetic, mixed and others. All products are carried out on manual weaving looms. The applied weaving types: heddle, reboric, openwork and lozhnoazhurny, circular, mortgage, abusive and others |
1.2. decorative items for interior: covers, plaids, doormats, oriental carpets, rugs, capes on chairs, portieres, curtains, lambrequins; decorative panels, woven inserts, subelms | |
1.3. coupons for clothes: skirts, aprons, vests, jumpers, shirts, shirts |
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1.4. headdresses: scarfs, povoynik |
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belts, ties, decorative amendments to clothes |
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2. Strochevyshity products: |
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2.1. garments (men's, women's, children's): suits, skirts, jackets, shirts, sundresses, coat, dresses, dressing gowns, pajamas, raincoats, trousers, blouses, vests, headdresses, aprons, bags, linen, collars, cuffs |
strochevyshity products with high level art and the workmanship reflecting originality of national culture in which decorative registration are applied manual and machine embroidery, lace and another. The machine embroidery is carried out on universal and special sewing machines. For embroidery threads are used: mouline thread, cotton, sewing of natural silk, polyester and others. The equipment of embroidery used in registration of products: superimposed sewing (application), smooth surface, gladyevy the roller, smooth surface in prikrep, line, embankment, beaded seam, shuttle prikrep, openwork embroidery, merezhka and another. The manual embroidery is carried out by mouline thread and other threads. In case of registration of products the equipment of embroidery is used: cross, semi-cross, calculating smooth surface, list, merezhka, rococo, small knots and another |
2.2. suits national (women's, men's, scenic): blouses, shirts, skirts, aprons, corsets, headdresses, belts, trousers, vests, suites |
the machine and manual embroidery, beadwork, beads, paillettes, pastes and another, and also pompons, brushes can be finishing. In suits coupons of manual weaving can be used |
2.3. linen is table, bed: sets are table, tea, coffee, napkins, paths, cloths, curtains, portieres, bedding sets, bench hammers |
products are carried out from linen, cotton, silk and other fabrics, and also fabrics of manual weaving. Products are drawn up by manual and machine embroidery in various technology of execution, supplemented with laces, tapes, band, brushes, fringe and other finishings |
2.4. pennants, flags, coats of arms |
products are drawn up by embroidery and other decorative amendments |
2.5. dolls in national suits |
products are made of fabric with the subsequent stuffing (yarn waste). Are drawn up by embroidery, laces, jewelry with use of coupons of manual weaving |
2.6. decorative covers, panel |
products are carried out on cloth, flax, grid and other materials with use of manual and machine embroidery in various technology of execution, other decorative amendments |
3. Products, wattled of rod, cane, spatra, roots, bast, birch bark: |
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3.1. souvenir products: panel, decorative adornments, compositions, braid for bottles, caskets, chests |
in case of production of products raw materials are applied: willow rods the cleared (rods), and also auxiliary materials: shank (it is cut from rod and it is used as finishing material), plywood, interline interval, tree (for bottom in products), wire (for fixture), varnishes (for surface covering), screws and nails (for connection of details of furniture), finishing materials. The technology of weaving applied in case of production of products: simple, layer-by-layer, ranks, square, continuous and openwork, string, zagibky and another. Procurement of raw materials and weaving of products are made manually |
3.2. utilitarian products: baskets, konfetnitsa, fruktovnitsa, bread boxes, biscuit barrels, oreshnitsa, sets for table layout, decorative dishes, box, trays, caskets, bags, trays |
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The document ceased to be valid since September 14, 2023 according to Item 2 of the Presidential decree of the Republic of Belarus of September 11, 2023 No. 283