PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 16, 2007 No. 323

About some measures for development of civil aviation of the Republic of Belarus

For the purpose of creation of conditions for further development of civil aviation of the Republic of Belarus, determination of features of legal regulation of some customs regimes:

1. Determine that:

1.1. under customs regime of outward processing can be placed:

the components which are exported for their replacement, spare parts, the ground equipment and other goods necessary for operation of the air vehicles placed under customs regime of free circulation with use of the tax benefits providing full relief from payment of import customs duties and the value added tax levied by customs authorities in case of commodity importation on customs area of the Republic of Belarus;

the nodes which are exported for their repair, maintenance and (or) replacement, aggregates and components which are part of the air vehicles and ground equipment placed under customs regime of temporary import without execution of the tax liability on payment of import customs duties and the value added tax levied by customs authorities in case of commodity importation on customs area of the Republic of Belarus;

1.2. when placing goods, specified in paragraphs second and third subitem 1.1 of this Item, under customs regime of outward processing submission of the conclusion of authorized body about conditions of conversion of goods out of customs area of the Republic of Belarus is not required;

1.3. in case of approval in customs authority of conditions of use of goods in customs regime of outward processing the provisions of Items 8 and 9 of Article 180 of the Customs code of the Republic of Belarus regulating features of approval in customs authority of conditions of use of goods in customs regime of outward processing can be applied to the goods specified in paragraphs second and third subitem 1.1 of this Item if the goods placement purposes under customs regime of outward processing are their repair or maintenance;

1.4. when placing goods, called subitem in paragraph three

1.1 this Item, under customs regime of outward processing effective period of such customs regime is established by customs authority proceeding from time necessary for making of transactions on conversion of goods, but cannot exceed effective period of customs regime of temporary import, installed concerning the air vehicles and ground equipment placed under customs regime of temporary import;

1.5. for air vehicles, ground equipment, and also the components, spare parts and other goods necessary for operation of the air vehicles placed under customs regime of temporary import without execution of the tax liability on payment of import customs duties and the value added tax levied by customs authorities in case of commodity importation on customs area of the Republic of Belarus, effective period of customs regime of temporary import shall not exceed five years.

2. Export out of limits of customs area of the Republic of Belarus of the goods specified in subitem 1.1 of Item 1 of this Decree, for the purpose of, determined by this subitem, is not violation of the restrictions on use and the order such goods established in connection with use provided concerning their tax benefits.

3. Declare invalid the Presidential decree of the Republic of Belarus of July 12, 2005 No. 320 "About some measures for development of civil aviation of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2005, No. 110, 1/6616).

4. To Council of Ministers of the Republic of Belarus to take measures for implementation of this Decree.

5. This Decree becomes effective since July 1, 2007.

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