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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 30, 2012 No. 392

About single questions of the taxation of residents of the Park of high technologies

(In edition of the Presidential decree of the Republic of Belarus of 14.09.2017 No. 326)

For the purpose of enhancement of conditions for development by residents of the Park of high technologies of competitive knowledge-intensive products, upgrade, technical retrofitting of the production based on new and high technologies I decide:

1. Approve enclosed:

the list of processing equipment, accessories and (or) spare parts to it exempted from taxation by import customs duties and the value added tax, collectable customs authorities when importing to the territory of the Republic of Belarus by residents of the Park of high technologies;

Regulations on procedure for issue of the conclusions about purpose of the high technologies imported by residents of the Park to the territory of the Republic of Belarus of processing equipment, accessories and (or) spare parts to it for the purposes of release them from taxation by import customs duties and the value added tax, collectable customs authorities.

2. Determine that the conclusions about purpose of the high technologies imported by residents of the Park to the territory of the Republic of Belarus of processing equipment, accessories and (or) spare parts to it for the purposes of release them from taxation by import customs duties and the value added tax, collectable customs authorities, are issued by public institution "Administration of the Park of high technologies" according to the procedure, established by the Provision approved by this Decree and confirm that imported by residents of the Park of high technologies processing equipment, accessories and (or) spare parts to it are necessary for use only in the territory of the Republic of Belarus for implementation of investment projects within implementation of the types of activity called in Item 3 of the Regulations on the Park of high technologies the President of the Republic of Belarus approved by the Decree of September 22, 2005 No. 12 "About the Park of high technologies" (The national register of legal acts of the Republic of Belarus, 2005, No. 154, 1/6811), and concerning such processing equipment, accessories and (or) spare parts to it are complied conditions of provision of the tariff privileges established by the contractual legal base of the Customs union and the Common economic space.

3. Use by residents of the Park of high technologies of processing equipment, accessories and (or) spare parts to it imported on the territory of the Republic of Belarus using privileges according to this Decree within two years from the date of their release differently, than for implementation of the types of activity listed in Item 3 of the Regulations on the Park of high technologies and also transfer into the ownership or in ownership, use and (or) the order based on civil transactions within two years from the date of their release it are allowed to legal entities and physical persons on condition of payment of the import customs duties and the value added tax levied by customs authorities, accomplishment of other requirements stipulated by the legislation.

In case of violation by residents of the Park of high technologies of requirements of part one of this Item customs duties and the value added tax are paid collected) according to the legislation.

5. To impose control over the implementation of this Decree on the State Control Committee.

6. This Decree becomes effective after its official publication.

President of the Republic of Belarus

A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of August 30, 2012 , No. 392

The list of processing equipment, accessories and (or) spare parts to it exempted from taxation by import customs duties and the value added tax, collectable customs authorities when importing to the territory of the Republic of Belarus by residents of the Park of high technologies

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