PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 24, 2012 No. 107

About tax exemption on value added when importing to the territory of the Republic of Belarus of some types of goods

For the purpose of enhancement of the taxation of the goods imported on the territory of the Republic of Belarus I decide:

1. Approve the list of medicines, medical products and prosthetic and orthopedic products, and also raw materials and materials for their production, components for their production, semifinished products to them exempted from the value added tax when importing to the territory of the Republic of Belarus it (is applied).

2. Determine that placed till January 1, 2013 under customs procedure of release for internal consumption (under customs regime of free circulation) using privilege on the value added tax:

technical means which cannot be used differently as for prevention of disability and (or) rehabilitation of disabled people shall be used in the territory of the Republic of Belarus for the purpose of prevention of disability and (or) rehabilitation of disabled people. Restrictions on use and (or) the order with these goods are effective before their use and consumption for the purpose of corresponding to conditions of provision of privileges, but no more than five years from the date of release of these goods according to customs procedure of release for internal consumption (goods placement under customs regime of free circulation) that is confirmed by representation by the payer to customs authority of the report of the payer in the form established by the State Customs Committee;

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