of August 11, 2011 No. 358
About sales promotion of goods
For the purpose of creation of conditions for growth in volumes of sales of goods (works, services) out of limits of the Republic of Belarus:
1. Determine that from April 1, 2011 to December 31, 2013 the goods imported into the Republic of Belarus by the faces having the status of Authorized Economic Operator and included in the register of owners of customs warehouses and (or) in the register of owners of warehouses of temporary storage (further - person - the warehouse keeper), are exempted from the value added tax levied by customs authorities.
Condition of such release is export by person - the warehouse keeper of the goods imported by it into the Republic of Belarus (further - goods), using rate of the value added tax in the amount of zero (0) percent.
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The document ceased to be valid since August 31, 2021 according to the Presidential decree of the Republic of Belarus of August 19, 2021 No. 315