PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 21, 2007 No. 287

About the taxation of food products and goods for children

1. Approve the enclosed 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.

2. To the Ministry of Agriculture and Food to draw the conclusions about reference of the food products given in the list called in Item 1 of this Decree to delicious.

3. To Council of Ministers of the Republic of Belarus to take measures for implementation of this Decree.

4. Declare invalid:

The presidential decree of the Republic of Belarus of February 25, 2005 No. 99 "About some questions of application of rate of the value added tax in case of realization in the territory of the Republic of Belarus and when importing to customs area of the Republic of Belarus of food products and goods for children" (The national register of legal acts of the Republic of Belarus, 2005, No. 36, 1/6278);

The presidential decree of the Republic of Belarus of December 31, 2005 No. 652 "About entering of amendments into the Presidential decree of the Republic of Belarus of February 25, 2005 No. 99" (The national register of legal acts of the Republic of Belarus, 2006, No. 6, 1/7091).

5. This Decree becomes effective from the date of its official publication.

Approved by the Presidential decree of the Republic of Belarus of June 21, 2007, No. 287

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