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The document ceased to be valid since  July 25, 2021 according to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 6, 2005 No. 118

About approval of the inventory of medical appointment, turnovers on which realization in the territory of the Republic of Belarus are exempted from taxation on value added,

(as amended on 26-11-2019)

1. Approve the enclosed list of medicines, medical products which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added.

2. In two-month time 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 from the date of its official publication and extends to the legal relationship which arose since January 1, 2005.

President of the Republic of Belarus

A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of March 6, 2005, No. 118

The list of medicines, medical products which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

Commodity code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union

Description of goods

From  0510 00 000 0

bile, including dry

From 1211

plants and their parts (including seeds and fruits) used in the pharmaceutical purposes, fresh or dried, whole or crushed, crushed or ground

From 1702,
from 1704

the sacchariferous products registered as medicines

From 2106

the foodstuff registered as medicines

From group 22

alcohol ethyl of food raw materials and the spirit tinctures registered as medicines

From  2520 10 000 0

plaster, anhydrite (waterless plaster) for use in the medical purposes

From  2712 10 900 0

the vaseline used in pharmaceutical industry and for the medical purposes

From group 28

products of inorganic chemistry, connection inorganic or organic precious metals, rare-earth metals, radioactive elements or isotopes for production of medicines and products of medical appointment; the finished pharmaceutical products containing connections of radioactive elements or isotopes

From group 29

ready forms of organic chemical compounds and their substance for production of medicines and products of medical appointment

Group 30

pharmaceutical products

From  3304 99 000 0

children's powder

From  3305 10 000 0,
from  3305 90 000

remedies (only antipedikulezny, anti-scabby, protivoseboreyny)

From  3306 90 000 0

means for hygiene of oral cavity or teeth, including the fixing powders and pastes for dentures, for use in the medical purposes

From  3307 90 000

solutions for storage of contact lenses or eye artificial limbs; hypertensive solution of sea water

From 3401

the soaps, surface-active organic substances and means applied as soap, used in medicine

From  3404 90 000 1

wax ready, including sealing waxes, for use in the medical purposes

From  3407 00 000 0

"dental surgery wax" or the structures for receipt of molds of teeth which are packed up in sets in packagings for retail sale or in the form of tiles, in the form of horseshoes, in whetstones or similar forms, structures for the dental surgery purposes other on the basis of plaster (calcined gypsum or sulfate of calcium) for use in the medical purposes

From 3502

albumine for use in the medical purposes

From  3503 00 100 1,
from  3503 00 100 9

gelatin and its derivatives for use in the medical purposes

From 3504 00

peptones and their derivatives for use in the medical purposes

From 3507

enzymes, fermental medicines for production of medicines in the medical industry

From  3701 10 000 0

photographic plates and films flat, sensibilized, not exhibited, from any materials, except paper, cardboard or textile, x-ray for the medical and dental purposes

From  3702 10 000 0

films in rolls, sensibilized, not exhibited, from any materials, except paper, cardboard or textile, x-ray for the medical and dental purposes

From 3707 90

photochemicals for processing of medical x-ray film

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