of August 28, 2006 No. 535
About tax exemption on value added of some types of goods
For the purpose of enhancement of the taxation of the goods imported on the territory of the Republic of Belarus I decide:
1. Approve enclosed:
the list of technical means, materials which cannot be used differently, as for prevention of disability and rehabilitation of the disabled people exempted from the value added tax when importing to the territory of the Republic of Belarus;
the list of medicinal (veterinary) remedies, products of medical (veterinary) appointment, prosthetic and orthopedic products and medical equipment, and also the raw materials and components for their production exempted from the value added tax when importing to customs area of the Republic of Belarus.
2. Determine that the goods called in Item 1 of this Decree and included in the State register of medicines of the Republic of Belarus, the State register of products of medical appointment and medical equipment of the Republic of Belarus, the State register of the veterinary medicines registered in the Republic of Belarus are subject to release from taxation on value added.
The goods which are not included in the registers specified in part one of this Item are exempted from taxation on value added in the presence of the conclusion of authorized body about purpose of imported goods for the purposes listed in the lists approved by this Decree.
In case of inappropriate use of the goods named in parts one and the second this Item, the value added tax is collected according to the legislation.
3. Authorize the Ministry of Health, the Ministry of Agriculture and Food, the Industry ministry, the Ministry of Labour and Social Protection within the competence to draw the conclusions about purpose of the imported goods called in part two of Item 2 of this Decree.
4. Excluded
5. In three-months time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.
6. This Decree becomes effective since August 1, 2006.
President
Republic of Belarus A. Lukashenko
Approved by the Presidential decree of the Republic of Belarus of August 28, 2006, No. 535
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The document ceased to be valid according to the Presidential decree RB of 24.02.2012 No. 535