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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 13, 2001 No. 312

About measures for increase in commodity export and services by the legal entities who are part of the Belarusian state concern on production and sales of goods of light industry

For the purpose of increase in currency receipts to the Republic of Belarus, I decide stimulations of commodity export and services by the legal entities who are part of the Belarusian state concern on production and sales of goods of light industry:

1. Make in 2001 experiment on application of special conditions of customs regimes of export and conversion of goods under customs control concerning the goods (raw materials) made and realized or imported by the legal entities who are part of the Belarusian state concern on production and sales of goods of light industry (further - special conditions of export and conversion).

2. Determine that:

2.1. special conditions of export and conversion are:

reference of the goods (raw materials) realized to nonresidents of the Republic of Belarus for freely convertible currency after their room in customs regime of export and placement in warehouses of temporary storage to the imported foreign goods;

the room of these goods (raw materials) in customs regime of conversion of goods under customs control;

reference of products of conversion, remaining balance, the waste received as a result of conversion of these goods to the imported foreign goods;

2.2. realization of the goods (raw materials), and also services in their conversion specified in subitem 2.1 of this Item according to agreements (contracts) signed with nonresidents of the Republic of Belarus in case of their payment in freely convertible currency and receipt of these funds for accounts of the corresponding legal entities in the Republic of Belarus is assessed with the value added tax on zero rate if these goods (raw materials) or the goods received as a result of conversion of foreign raw materials are transferred for further conversion to the legal entities who are part of the Belarusian state concern on production and sales of goods of light industry in customs regime of conversion of goods under customs control.

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