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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 24, 2015 No. 521

About production of art products from crystal and glass and products of medical appointment from glass

(In edition of the Presidential decree of the Republic of Belarus of 11.05.2017 No. 153)

For the purpose of preserving traditional crafts on production of art products from crystal and glass, development of production of products of medical appointment from glass I decide:

1. Exempt from the value added tax raw materials and materials for production in the territory of the Republic of Belarus by manual method of art products, high-quality ware from crystal and glass of regular and difficult configurations when importing by producers of such products and ware to the territory of the Republic of Belarus according to appendix.

The basis for provision of the privilege determined in part one of this Item is submission to customs authority (tax authority - when importing from the territory of state members of the Eurasian Economic Union) the conclusions of the Ministry of Architecture about purpose of the imported raw materials and materials for production in the territory of the Republic of Belarus by manual method of art products, high-quality ware from crystal and glass of regular and difficult configurations. The specified conclusions shall contain data on the name, quantity and cost of the corresponding raw materials and materials, persons performing their import, details of the external economic contracts based on which these are imported raw materials and materials.

The procedure for issue of the conclusions specified in part two of this Item is determined by Council of Ministers of the Republic of Belarus.

In case of use of raw materials and materials imported with provision of the privileges determined in part one of this Item not on purpose the value added tax it is paid collected) according to the legislation.

2. Make additions to the following presidential decrees of the Republic of Belarus:

2.1. the list of products of national crafts (crafts) of acknowledged art advantage which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added,  No. 81 approved by the Presidential decree of the Republic of Belarus of February 7, 2006 (National register of legal acts of the Republic of Belarus, 2006, No. 23, 1/7236), to add with Item 13 of the following content:

 

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