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of September 18, 2014 No. 453

About single questions of collection of the value added tax


1. Determine that the tax amounts on value added paid when importing to the territory of the Republic of Belarus of goods according to appendix are deductible without provisions of subitem 1.5 of Item 1 of the Presidential decree of the Republic of Belarus of July 21, 2014 No. 361 "About single questions of the taxation, financial accounting, revaluation of property and collection of the rent" (The national legal Internet portal of the Republic of Belarus, 24.07. 2014, 1/15176).

2. For office use.

3. This Decree becomes effective in the following procedure:

Item 1 - after official publication of this Decree also extends the action to the relations which arose since July 25, 2014;

Item 2 - from the date of its signing.

President of the Republic of Belarus

A. Lukashenko


to the Presidential decree of the Republic of Belarus of September 18, 2014 No. 453

The inventory when which importing to the territory of the Republic of Belarus paid amounts of the value added tax are deductible

Code of the single Commodity nomenclature of foreign economic activity of the Customs union

Short description of goods

From 2709 00 900 1–2709 00 900 9


From 2711 11 000 0–2711 29 000 0

gas oil (passing), other liquid and gaseous hydrocarbons

From 2711 21 000 0

gas natural

From 2710 12 110 0–2710 20 900 0

oil products (except for oils for diesel and (or) carburetor (injector) engines)

From 2716 00 000 0

electrical energy

From 2909 19

methyl-rubs-butyl air (MRBA)

From 381121 000 0–3811 90 000 0

additives ready to oil products

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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