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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 24, 2012 No. 107

About tax exemption on value added when importing to the territory of the Republic of Belarus of some types of goods

(The last edition from 21-03-2018)

For the purpose of enhancement of the taxation of the goods imported on the territory of the Republic of Belarus I decide:

1. Approve enclosed:

the list of technical means which cannot be used differently as for prevention of disability and (or) rehabilitation of the disabled people exempted from the value added tax when importing to the territory of the Republic of Belarus;

the list of medicines, medical products and prosthetic and orthopedic products, and also raw materials and materials for their production, components for their production, semifinished products to them exempted from the value added tax when importing to the territory of the Republic of Belarus.

2. Determine that placed till January 1, 2013 under customs procedure of release for internal consumption (under customs regime of free circulation) using privilege on the value added tax:

technical means which cannot be used differently as for prevention of disability and (or) rehabilitation of disabled people shall be used in the territory of the Republic of Belarus for the purpose of prevention of disability and (or) rehabilitation of disabled people. Restrictions on use and (or) the order with these goods are effective before their use and consumption for the purpose of corresponding to conditions of provision of privileges, but no more than five years from the date of release of these goods according to customs procedure of release for internal consumption (goods placement under customs regime of free circulation) that is confirmed by representation by the payer to customs authority of the report of the payer in the form established by the State Customs Committee;

medicines, products of medical appointment, prosthetic and orthopedic products and medical equipment, and also raw materials and materials for their production, components for their production, semifinished products to them concerning which till January 1, 2013 restrictions on use and (or) the order with these goods were not broken are considered as these goods issued without restrictions on use and (or) the order.

3. Recognize invalid the following presidential decrees of the Republic of Belarus and their separate provisions:

subitem 1.7 of Item 1 of the Presidential decree of the Republic of Belarus of December 31, 2007 No. 702 "About modification of some presidential decrees of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2008, No. 6, 1/9291);

The presidential decree of the Republic of Belarus of March 28, 2008 No. 188 "About modification and amendments in the Presidential decree of the Republic of Belarus of August 28, 2006 No. 535" (The national register of legal acts of the Republic of Belarus, 2008, No. 81, 1/9583);

subitem 1.5 of Item 1 of the Presidential decree of the Republic of Belarus of April 10, 2008 No. 197 "About modification and amendments in some presidential decrees of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2008, No. 92, 1/9608);

Item 2 of the Presidential decree of the Republic of Belarus of November 30, 2009 No. 563 "About modification of presidential decrees of the Republic of Belarus of May 16, 2005 No. 228 and of August 28, 2006 No. 535" (The national register of legal acts of the Republic of Belarus, 2009, No. 289, 1/11123);

subitem 3.13 of Item 3 of the Presidential decree of the Republic of Belarus of March 9, 2010 No. 143 "About single questions of the taxation" (The national register of legal acts of the Republic of Belarus, 2010, No. 66, 1/11477);

subitem 1.7 of Item 1 of the Presidential decree of the Republic of Belarus of September 13, 2010 No. 477 "About modification and amendments in some presidential decrees of the Republic of Belarus concerning collection of indirect taxes in custom union" (The national register of legal acts of the Republic of Belarus, 2010, No. 223, 1/11955);

The presidential decree of the Republic of Belarus of April 11, 2011 No. 135 "About entering of amendments and changes into the Presidential decree of the Republic of Belarus of August 28, 2006 No. 535" (The national register of legal acts of the Republic of Belarus, 2011, No. 43, 1/12461).

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