of March 4, 2024 No. 77
About tax exemption on value added
For the purpose of stimulation of upgrade of productions and increase in competitiveness of economy:
1. Determine that when importing to the territory of the Republic of Belarus are exempted from the value added tax processing equipment, component parts and spare parts to it included in the list of processing equipment, component parts and spare parts to it determined by Council of Ministers of the Republic of Belarus which analogs are not made in the Republic of Belarus.
The basis for tax exemption on value added of the goods specified 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 authorized body determined by Council of Ministers of the Republic of Belarus about lack in the Republic of Belarus of production of analogs of processing equipment, component parts and spare parts to it. The procedure for issue of the conclusion is determined by the legislation on ministerial procedures.
The processing equipment imported with the tax exemption on value added established in part one of this Item, within one year from the date of its release according to the declared customs procedure (from the date of its obtaining, specified in transport (consignment) documents, - for the processing equipment imported from the territory of state members of the Eurasian Economic Union) shall be accepted the customs applicant (payer) to accounting as fixed asset objects. For date of the direction of the reports specified in part five of this Item, the imported processing equipment shall be used in case of production and (or) sales of products, performance of works, rendering services.
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