of February 15, 2017 No. 42
About change of the Presidential decree of the Republic of Belarus
1. Bring in the list of food products and goods for children on whom the rate of the value added tax in the amount of 10 percent in case of their import to the territory of the Republic of Belarus is applied and (or) in case of realization in the territory of the Republic of Belarus, No. 287 approved by the Presidential decree of the Republic of Belarus of June 21, 2007 "About the taxation of food products and goods for children" (The national register of legal acts of the Republic of Belarus, 2007, No. 149, 1/8685; 2012, No. 21, 1/13284; National legal Internet portal of the Republic of Belarus, 20.12. 2013, 1/14701), following changes:
1.1. in the name of the column "Commodity Code of the Single Commodity Nomenclature of Foreign Economic Activity of the Customs Union" of the word of Customs union shall be replaced with words Eurasian Economic Union;
1.2. line item
|
" 1602 10 001 0 |
the finished homogenized products for baby food" |
replace with line item
|
" 1602 10 001 0 |
the homogenized ready-made products for children of early age"; |
1.3. line items:
|
" 1901 10 000 0 |
the baby food which is packed up for retail sale |
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The document ceased to be valid since July 25, 2021 according to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285