RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 7, 2024 No. 155

About delay or payment by installments of payment of import customs duties, the value added tax

Based on the paragraph of the nineteenth of part one of 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;

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