RESOLUTION OF THE MINISTRY OF CULTURE OF THE REPUBLIC OF BELARUS

of June 24, 2011 No. 23

About establishment of the list of types of the cultural values exempted from the value added tax in case of their import to the territory of the Republic of Belarus, and also in case of realization in the territory of the Republic of Belarus

Based on Item 7 of the Presidential decree of the Republic of Belarus of April 14, 2011 No. 145 «About some tax matters in spheres of culture and information», Item 9 of the Regulations on the Ministry of Culture of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 30, 2001 No. 1558 «Questions of the Ministry of Culture of the Republic of Belarus», the Ministry of Culture of the Republic of Belarus DECIDES:

1. Establish the list of types of the cultural values exempted from the value added tax in case of their import to the territory of the Republic of Belarus, and also in case of realization in the territory of the Republic of Belarus according to appendix.

2. This resolution becomes effective after its official publication.

Appendix

to the resolution of the Ministry of Culture of the Republic of Belarus of June 24, 2011 No. 23

The list of types of the cultural values exempted from the value added tax in case of their import to the territory of the Republic of Belarus, and also in case of realization in the territory of the Republic of Belarus

1. The objects and collections having historical, scientific, art or other cultural importance, connected with significant events in life of the people, development of society, state with history of science and technology:

1.1. the objects relating to life outstanding political, statesmen, national heroes, scientists, literature and art;

1.2. objects and collections of regimentals and equipment of military, production, household, scientific and other purpose created more than 50 years ago;

1.3. antiquarian and historical weapon and ammunition, their components and components, and also weapon and the ammunition, their components and components recognized as cultural values by results of historical and cultural or art criticism examination;

1.4. the objects and their fragments received as a result of archeological excavations and archaeological opening.

2. Art values: performing painting, sculpture, graphics and original graphical printing forms, objects of departure of religious cults of various faiths, arts and crafts objects (except for the pictorial, sculptural and graphical works created less than 50 years ago, objects of arts and crafts and departure of religious cults of various faiths, design projects, installations, souvenir products, objects of children's creativity, and also household items);

3. The printing editions created more than 100 years ago.

4. Coins, bonds, banknotes and securities, brands created more than 50 years ago.

5. Unique and rare musical instruments.

6. Rare collections, objects and samples of flora and fauna, mineralogy, anatomy and paleontology irrespective of time of origin or creation.

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