of April 25, 2015 No. 173
About release from excises of separate types of goods
For the purpose of enhancement of procedure for functioning of duty-free shops, growth in volumes of realization of domestic goods in these shops:
1. Determine that in 2015-2018 alcoholic beverages, low alcohol drinks with volume fraction of ethyl alcohol of more 1,2 of percent and less than 7 percent, wines with volume fraction of ethyl alcohol from percent 1,2 to 7 percent, beer, beer cocktails, ciders, self-produced tobacco products, implementable to owners of duty-free shops for their subsequent realization in such shops are exempted from excises.
2. The basis for release from excises of the goods specified in Item 1 of this Decree is availability at the payer of the following documents:
the purchase and sale agreement signed by it with the owner of duty-free shop included in the register of owners of duty-free shops;
the commodity-transport delivery note confirming shipment of self-produced goods to the owner of duty-free shop;
copies of declarations on the self-produced goods placed under customs procedure of duty-free trade, or copies of external submission of declarations on the self-produced goods placed under customs procedure of duty-free trade if such declarations were provided to customs authority by the owner of duty-free shop in the form of the electronic document. The specified copies of documents are certified by seal and the signature of the head of the legal entity who is the owner of duty-free shop, or person authorized by it;
the certificate of self-produced products issued in accordance with the established procedure;
the document register, duty-free shops confirming self-produced sales of goods to owners, in the form approved by the Ministry of Taxes and Tax Collection, represented by the payer to tax authority in the place of its registration along with the tax declaration (calculation) for excises.
3. This Decree becomes effective from the first following after month of its official publication.
President of the Republic of Belarus
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