Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 4, 2006 No. 202

About release from taxation by import customs duties and the value added tax of the goods intended for ensuring scientific, research and innovative activities

(as amended on 15-09-2016)

For the purpose of creating favorable conditions for development of scientific, research and innovative activities, strengthening of material and technical resources of science I decide:

1. Exempt from taxation by import customs duties (taking into account the international obligations of the Republic of Belarus) and the value added tax the Republic of Belarus imported by residents on the territory of the Republic of Belarus the equipment, devices, materials and components intended for accomplishment in the territory of the Republic of Belarus of research, pilot design and experienced and technological works (further - goods).

2. The basis for release from taxation by import customs duties and the value added tax of goods is the conclusion about purpose of the equipment, devices, materials and components issued according to the procedure, the established Regulations on procedure for issue of the conclusion about purpose of the equipment, devices, materials and components for the purposes of release them from taxation by import customs duties and the value added tax approved by this Decree, and for the purposes of release from taxation by import customs duties - also confirmation about accomplishment of conditions of provision of the tariff privileges established by legal acts of the Customs union within Eurasian economic community.

2-1. In case of use of the goods imported with provision of the privileges determined in Item 1 of this Decree not on purpose the import customs duties and the value added tax levied by customs authorities are paid (are collected) according to the legislation.

Restrictions on use and (or) the order with the goods imported with provision of the privileges determined in Item 1 of this Decree, including placed till January 1, 2013 under customs procedure of release for internal consumption (under customs regime of free circulation) using privileges on import customs duties and the value added tax, are effective before use and consumption of these goods for the purpose of accomplishment in the territory of the Republic of Belarus of research, developmental and experienced and technological works, but no more than five years from the date of release of these goods according to customs procedure of release for internal consumption (the room under customs regime of free circulation) that is confirmed by representation by the payer to customs authority of the report of the payer in the form established by the State Customs Committee.

3. Approve the enclosed Regulations on procedure for issue of the conclusion about purpose of the equipment, devices, materials and components for the purposes of release them from taxation by import customs duties and the value added tax.

4. To impose control over the implementation of this Decree on the State Control Committee.

5. This Decree becomes effective from the date of its official publication and extends the action to the relations which arose since January 1, 2006.

President of the Republic of Belarus

A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of April 4, 2006 No. 202

Regulations on procedure for issue of the conclusion about purpose of the equipment, devices, materials and components for the purposes of release them from taxation by import customs duties and the value added tax

1. This Provision extends to residents of the Republic of Belarus and regulates the procedure of consideration of the application about issue and issue of the conclusion about purpose of the equipment, devices, materials and components for accomplishment of research, developmental and experienced and technological works (further - goods), for the purposes of release them from taxation by import customs duties and the value added tax (further - the conclusion).

2. The organizations - residents of the Republic of Belarus for issue of the conclusion direct the application in form according to appendix 1 to the republican state bodies, other state organizations subordinated to the Government of the Republic of Belarus, National academy of Sciences of Belarus under which supervision they are and other residents of the Republic of Belarus - in National academy of Sciences of Belarus.

The application submitted with violation of the requirements established by this Provision is not subject to consideration and returns to the applicant.

Copies of the following documents are enclosed to the application:

the document based on which research, developmental and experienced and technological works are performed;

the plan and (or) program of research, developmental and experienced and technological works approved by resident of the Republic of Belarus which carries out these works;

agreements in foreign trade according to which goods are imported;

the customs declaration (in case of its availability), the invoice and (or) the pro forma bill;

the document confirming source of financing of expenses on purchase of goods.

The documents listed in part three of this Item shall be certified by the head of the organization - resident of the Republic of Belarus. At the same time the documents confirming financing source are signed also by the chief accountant of the organization.

If the resident of the Republic of Belarus importing goods is the physical person, including the individual entrepreneur, then necessary documents are signed by it.

3. The republican state bodies, other state organizations subordinated to the Government of the Republic of Belarus National academy of Sciences of Belarus after the analysis of the documents specified in Item 2 this provision submitted by residents of the Republic of Belarus issue the conclusion according to appendix 2 or refuse its issue. The conclusion in duplicate or the motivated decision on refusal in its issue go to the corresponding resident of the Republic of Belarus before the expiration of two weeks estimated from the date of receipt of the statement.

The resident of the Republic of Belarus represents the conclusion:

in tax authority in the place of registration - concerning the goods imported from state members of the Customs union;

in the customs authority performing the customs transactions connected with release of goods according to the declared customs procedure – concerning the goods imported from the states which are not specified in the paragraph the second to part two of this Item.

4. The conclusion is the basis for release of imported goods from taxation by import customs duties and the value added tax.

If at the time of customs declaring (import) of goods the conclusion is absent, payment of import customs duties and the value added tax is performed according to the procedure, established by the legislation.

In case of submission of the conclusion after release (import) of goods of the amount of customs duties and the value added tax concerning goods are not subject to payment, and paid amounts are subject to return or offset in accordance with the established procedure.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.