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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 19, 2014 No. 149

About approval of the Regulations on procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning imported (imported) processing equipment, component parts and spare parts to it and (or) raw materials and materials

(as amended on 25-03-2022)

For the purpose of realization of Item 3 of the Decision of the Commission of the Customs union of July 15, 2011 No. 728 "About procedure for application of exemption of customs duties when importing separate types of goods to single customs area of the Customs union" and determinations of procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning the imported (imported) processing equipment, component parts and spare parts to it and (or) raw materials and materials for implementation of the investment projects corresponding to priority type of activity (the sector of economy), the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed Regulations on procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning the imported (imported) processing equipment, component parts and spare parts to it and (or) raw materials and materials.

2. If by legal acts of the Republic of Belarus it is provided to the investor and (or) the organization created by the investor (investors) or the organization concerning which the investor (investors) has opportunity to determine the decisions made by it by the bases established by the legislation concerning processing equipment, component parts and spare parts to it and (or) raw materials and materials of privileges on customs payments other, than import customs duties and the value added tax, on the conditions similar for release from import customs duties and (or) the value added tax, confirmation of conditions for application of such release is made according to the procedure, the established Regulations on procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning imported (imported) processing equipment, component parts and spare parts to it and (or) raw materials and materials, the approved this resolution.

3. Specified in Item 1 of this resolution Provision it is not applied if other is established by the legal acts or resolutions of Council of Ministers of the Republic of Belarus accepted in pursuance of such legal acts.

4. Ceased to be valid according to the Resolution of Council of Ministers of the Republic of Belarus of 19.07.2016 No. 563

5. No. 175 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 25.03.2022

6. This resolution becomes effective after its official publication and is applied to the legal relationship which arose after its entry into force.

Concerning processing equipment, component parts and spare parts to it and (or) raw materials and materials which list was approved before entry into force of this resolution additional confirmation of conditions for application of release from import customs duties and (or) the value added tax is not required.

Prime Minister of the Republic of Belarus

M. Myasnikovich

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of February 19, 2014 No. 149

Regulations on procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning imported (imported) processing equipment, component parts and spare parts to it and (or) raw materials and materials

1. This Provision determines procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax according to regulatory legal acts of the Republic of Belarus concerning processing equipment, component parts and spare parts to it and (or) the raw materials and materials imported (imported) for realization in the territory of Republic of Belarus investment projects corresponding to priority type of activity (the sector of economy) including taking into account the international obligations of the Republic of Belarus.

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