of November 21, 2022 No. 805
About delay or payment by installments of payment of import customs duties, the value added tax
Based on the paragraph of the nineteenth subitem 2.10 of Item 2 of the Presidential decree of the Republic of Belarus of March 14, 2022 "About additional measures for ensuring stable functioning of economy" and Item 3 of article 2 of the Law of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 93
1. Determine that:
1.1. when importing to customs area of the Eurasian Economic Union of goods (except for the excise goods which are not used in production) the tax deferral on value added is granted to legal entities - the payers specified in the list of the systemically important and (or) city-forming companies (organizations) which are given support for the purpose of implementation of measures directed to increase in stability of economy according to appendix.
The tax deferral on value added according to part one of this subitem is granted for the term of no more than six months from the date of, the release of goods following behind day according to customs procedure of release for internal consumption, without ensuring discharge of duty on the tax discharge on value added.
As the statement of the payer for provision of the tax deferral on value added the declaration on goods containing the corresponding data is considered. The decision on provision of the tax deferral on value added is the decision of customs authority on release of goods according to this declaration on goods;
1.2. confirmation of availability of the basis for the provision of delay or payment by installments of payment of import customs duties specified in paragraph one of Item 1 of the Decision of Council of the Eurasian economic commission of April 15, 2022 to No. 75 "About determination of the basis for provision of delay or payment by installments of payment of import customs duties without interest payment" is availability of the legal entity - the payer in the list specified in part one of subitem 1.1 of this Item.
2. This resolution becomes effective after its official publication and is effective till December 31, 2023.
Prime Minister of the Republic of Belarus
R. Golovchenko
Appendix
to the Resolution of Council of Ministers of the Republic of Belarus of November 21, 2022 No. 805
1. Belarusian-Russian joint business "Brestgazoapparat" open joint stock company.
2. Volkovyssky open joint stock company "Bellakt".
3. AMKODOR-PINSK private company.
4. ATLANT private company.
5. "Belarusian National Biotechnological Corporation" private company.
6. "Osipovichsky Plant of Transport Mechanical Engineering" private company.
7. Open joint stock company "140th repair plant".
8. Open joint stock company "558 Aircraft repair plant".
9. Open joint stock company "Belavia Airline.
10. AGATE-management systems open joint stock company - managing company of Geographic Information Systems of Management holding.
11. Open joint stock company "Agrokombinat "Skidelsky".
12. AMKODOR open joint stock company - managing company of holding".
13. Grandmother's Krynka open joint stock company - managing company of holding "The Mogilev dairy company "Grandmother's Krynka".
14. "Baranovichi Production Cotton Association" open joint stock company.
15. BELAZ open joint stock company - managing company of BELAZ-HOLDING holding.
16. Belaruskali open joint stock company.
17. Open joint stock company "The Belarusian steel works - managing company of Belarusian Metallurgical Company holding.
18. Belarusian Cement Works open joint stock company.
19. Belshina open joint stock company.
20. BELENERGOREMNALADKA open joint stock company.
21. Berezastroymaterialy open joint stock company.
22. "Babruysk Plant of Tractor Details and Aggregates" open joint stock company.
23. Babruysk Tanning Plant open joint stock company.
24. Babruysk Meat-processing Plant open joint stock company.
25. "Borisovsky Plant of Autotractor Electric Equipment" open joint stock company - managing company of holding of Avtokomponenta.
26. Brest Electrolamp Plant open joint stock company.
27. Verkhnedvinsky Creamery open joint stock company.
28. Vitebskdrev open joint stock company.
29. Vitebsk Carpets open joint stock company.
30. Vitebsk Oil Extraction Plant open joint stock company.
31. Vitebsk Meat-processing Plant open joint stock company.
32. Vityaz open joint stock company.
33. Volkovyssky Meat-processing Plant open joint stock company.
34. Gluboksky Concentrated Milk Plant open joint stock company.
35. Gomel Chemical Plant open joint stock company.
36. Open joint stock company "the Gomel PO "Crystal" - managing company of KRISTALL-HOLDING holding.
37. Gomelsteklo open joint stock company.
38. Gomeltransneft Friendship open joint stock company.
39. Gomselmash open joint stock company.
40. GORODEYSKY SUGAR PLANT open joint stock company.
41. "Horyn Plant of Construction Materials" open joint stock company.
42. Open joint stock company "Grodno tobacco factory "Neman".
43. Grodno Meat-processing Plant open joint stock company.
44. Grodno Nitrogen open joint stock company.
45. "David-Gorodoksky Electromechanical Plant" open joint stock company.
46. Open joint stock company "Dzerzhinsk garment factory "ELIZ".
47. Dolomit open joint stock company.
48. DORORS open joint stock company.
49. Dorstroymontazhtrest open joint stock company.
50. Open joint stock company "Dyatlovsky alcoholic beverage plant "Algon".
51. Zhabinkovsky Sugar Plant open joint stock company.
52. Ivatsevichdrev open joint stock company.
53. INTEGRAL open joint stock company - managing company of INTEGRAL holding.
54. KERAMIN open joint stock company.
55. Open joint stock company "Displey design office.
56. Krasnoselskstroymaterialy open joint stock company.
57. KRINITSA open joint stock company.
58. Krichevtsementnoshifer open joint stock company.
59. Kuzlitmash open joint stock company.
60. Lakokraska open joint stock company. Lead.
61. Lidakhleboprodukt open joint stock company.
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The document ceased to be valid since December 31, 2023 in connection with expiration