of August 23, 2005 No. 391
About payment deferral of customs duty and the value added tax
For the purpose of production incentive and export of products, enhancement of foreign economic activity:
1. Determine that in case of customs clearance of the component parts, spare parts, materials and raw materials imported into the Republic of Belarus for production of export products concerning which the amounts of customs duties which are subject to payment do not exceed 10 percent from their customs value customs authorities according to the procedure, determined by the State Customs Committee in coordination with the Ministry of Finance, grant payment deferral of customs duty and the value added tax up to six months and imported for production of products of export shipbuilding and raw sugar reed (irrespective of the subject payment of the amount of customs duties) for production of white sugar, - up to twelve months from the date of the room of these goods under customs regime of free circulation without interest payment for its use.
In case of export of these goods as a part of finished goods in the specified terms out of limits of customs areas of the Republic of Belarus and the Russian Federation the customs duty and the value added tax are not levied.
In case of failure to carry out of the conditions of delay provided in this Item, the customs duty and the value added tax are collected by customs authorities with collection of the penalty fee from the date of the statement of goods in the release mode for free circulation in the amount of 1/360 refunding rates of National Bank operating on the date of payment or collection of the customs duty and the value added tax increased by 20 percent for each day of delay, including day of payment or collection in indisputable procedure and also measures of the administrative responsibility according to the legislation are applied.
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The document ceased to be valid according to the Presidential decree RB of 14.03.2013 No. 127