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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 9, 2005 No. 262

About some questions of activities of free economic zones in the territory of the Republic of Belarus

(The last edition from 22-08-2018)

For the purpose of creation in the Republic of Belarus of equal conditions for development of free economic zones, compact accommodation of their residents, investment attraction, formation of new workplaces, implementations of high technologies, building-ups of the export potential I decide:

1. Determine that:

1.1. it is excluded

1.1-1. the declared volume of investment into implementation of the investment project of the legal entity or the individual entrepreneur applying for registration as resident of the free economic zone (further - SEZ), shall constitute the amount equivalent to at least 1 million euros if other is not established by part two of this subitem.

The declared volume of investment into implementation of the investment project of the legal entity or the individual entrepreneur applying for registration as resident of SEZ can constitute the amount equivalent to at least 500 thousand euros, on condition of implementation of investments in the specified amount within three years from the date of the conclusion of the agreement on activities conditions in SEZ;

1.1-2. residents of SEZ, except for the case determined in part two of this subitem do not perform compensation landings and compensation payments of cost of the deleted, replaced flora objects in case of construction in borders of SEZ of the objects provided in the investment project with the right of removal, change of objects of flora.

The residents of SEZ registered till January 1, 2012 have the right to application of the privilege established in part one of this subitem after January 1, 2017;

1.1-3. residents of SEZ, except for the case determined in part two of this subitem are exempted from payment for right to contract of lease of the parcel of land provided for construction and servicing of real estate units in borders of SEZ.

The residents of SEZ registered till January 1, 2012 have the right to application of the privilege established in part one of this subitem after January 1, 2017;

1.1-4. are exempted from the value added tax levied by customs authorities, SEZ placed by residents under customs procedure of release for internal consumption the goods made (received) with use of the foreign goods placed under customs procedure of free customs zone;

1.2. the legislation of the Republic of Belarus in the territory of SEZ is applied taking into account the features provided by the international treaties and acts constituting the right of the Eurasian Economic Union, this Decree, the Tax code of the Republic of Belarus, the Law of the Republic of Belarus of December 7, 1998 "About free economic zones" and other legislation regulating activities of SEZ regulating customs legal relationship;

1.3. it is excluded

1.4. the administration of SEZ independently makes the decision on registration of legal entities and individual entrepreneurs as residents of SEZ in case of compliance of their investment projects to the condition established in subitem 1.11 of this Item;

1.5. it is excluded

1.6. it is excluded

1.7.  No. 109 is excluded according to the Presidential decree of the Republic of Belarus of 24.02.2012

1.8.  No. 109 is excluded according to the Presidential decree of the Republic of Belarus of 24.02.2012

1.8-1.  No. 346 is excluded according to the Presidential decree of the Republic of Belarus of 22.08.2018

1.8.2.  No. 109 is excluded according to the Presidential decree of the Republic of Belarus of 24.02.2012

1.9.  No. 109 is excluded according to the Presidential decree of the Republic of Belarus of 24.02.2012

1.9.1.  No. 109 is excluded according to the Presidential decree of the Republic of Belarus of 24.02.2012

1.10. it is excluded

1.11. it is excluded

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