(Unofficial translation)
Edict of the President of the Republic of
Belarus
No. 262 of June 9, 2005
[Amended as of December 30, 2016]
On Certain Issues of
Free Economic Zones in the Territory of the
With the aim to create in the Republic of Belarus
equal conditions for development of free economic zones, compact placement of
their residents, attraction of investments, formation of new workplaces,
introduction of high technologies, and escalation of the export potentials, I
hereby decree:
1. To establish that:
1.1. [Excluded]
1.11. declared volume of investments
into the implementation of the investment project of a legal person or an
individual entrepreneur, which pretends to be registered as resident of the
free economic zone (hereinafter – FEZ), must make up a sum equivalent to not
less than 1 Mln. Euro, unless otherwise established
by part two this clause.
Declared volume of
investments into the implementation of the investment project of a legal person
or an individual entrepreneur, which pretends to be registered as a FEZ
resident may make up a sum equivalent to not less than 500 thousand Euro,
provided that investments in the declared volume will be carried out within
three years from the day of conclusion of the contract on activity conditions
in the FEZ;
1.12. FEZ residents, with the exception
of the instance determined in part two of this sub-clause, do not make
compensating planting and compensating payments of the value of flora objects
being removed or transplanted when constructing with the limits of FEZ of the
objects provided in the investment project with the right to remove or
transplant of flora objects.
1.13. FEZ
residents, with the exception of the instance determined in part two of this
sub-clause, are exempted from the payment for the right to conclude a lease
contract of the land plot allocated for construction and maintenance of
immovable property objects within the FEZ limits.
FEZ residents registered prior to January 1, 2012
have the right to apply benefits established in part one of this sub-clause
after January 1, 2017;
1.14. goods manufactured (obtained) with the use of
foreign goods placed under the customs procedure of free customs zone, being
placed by FEZ residents under the customs procedure of release for internal
consumption, are exempted from the value added tax collected by the customs
bodies;
1.2. The legislation of the
Republic of Belarus shall apply within the FEZ territory having regard to the
peculiarities provided in the Agreement on issues of free (special) economic
zones in the territory of the Customs Union and the customs procedure of free
economic zone of June 18, 2010 (hereinafter – the Agreement), the present
Edict, the Tax Code of the Republic of Belarus, the Law of the Republic of
Belarus of December 7, 1998 "On Free Economic Zones" and other
legislation, which regulates the activities of FEZs;
1.3. [Excluded]
1.4. The FEZ Administration independently takes
decision concerning the registration of legal persons and individual
entrepreneurs as the FEZ residents , when their investment projects comply with
the condition set forth in sub-clause 1.11 of this clause;
1.5. [Excluded]
1.6. [Excluded]
1.7. [Excluded]
1.8. [Excluded]
1.81 Waste arising as a result of
operations with goods placed under the customs procedure of free customs zone,
established in sub-clauses 5 and 6 of clause 1 of Article 13 of the Agreement
is considered as being processed into a state unfit for their further
commercial use subject to their:
transfer for
deactivation and/or burial to a legal person or individual entrepreneur
(hereinafter – organization) having a special permit (license) for the activity
affecting the environment, integral works and services of which are
deactivation and/or burial of waste (hereinafter – special permit (license));
deactivation and/or
burial by the FEZ resident on its own objects for deactivation and/or burial of
waste if it has a special permit (license);
transfer to an
organization carrying out, under the procedure established by the legislation,
operation of an object for use of waste for their subsequent use as secondary
raw materials;
use by the
FEZ resident on an object operated by the latter for use of waste.
The information about objects included in the
register of objects for use of waste and about organizations which obtained a
special permit (license) shall be placed and updated on the official site of
the Ministry of Natural Resources and Environmental Protection in the global
computer network Internet and must contain accordingly:
name of the object for use of waste, description
and code of waste to be used in accordance with the Classifier of wastes
generated in the Republic of Belarus, and also name, legal address, means of
communication (phone, electronic mail) – for a legal person, surname, own name,
patronymic (if available), place of residence, means of communication (phone,
electronic mail) – for an individual entrepreneur, having the ownership to
objects for use of wastes and operating them;
data about licensee (name and location of the legal
person, surname, own name, patronymic (if available), place of residence of the
individual entrepreneur, description of the licenses activity with indication
of works and services which it comprises for carrying out of which the special
permit (license) is issued (deactivation and/or burial of waste), number of the
special permit (license), date of issuance and validity term.
Actualization of the information on the site
specified in indent one of part two of this sub-clause shall be carried out
within 14 working days after:
registration of an
object for use of waste or exclusion of such an object from the register of
objects for use of waste;
receipt of a
special permit (license) or adoption of a decision about its annulment,
termination, suspension, restoration of validity of the special permit
(license);
change of the
data specified in indents two and three of part two of this sub-clause.
Removal of waste specified in indent one of part
one of this sub-clause from a free
customs zone created in the FEZ territory, within the limits of which
the customs procedure of free customs zone is applied, for transfer to
organizations operating an object for use of waste and/or having a special
permit (license) is carried out on the basis of a written request of the
declarant of the customs procedure of free customs zone to the customs body
with indication of the data about the waste (description, weight netto) and about the time limit for its transfer, and also
the name of the legal person or surname,
own name, patronymic (if available) of the individual entrepreneur, which
accept the waste for its use, deactivation, burial, with enclosure of a copy of
the contract certified by the declarant between the latter and the mentioned
legal person or individual entrepreneur. IF necessary the official of the
customs body is entitled to request the presentation of the original of the
mentioned contract.
The quantity of goods placed under the customs
procedure of free economic zone in the part corresponding to the quantity of
waste unfit to its further commercial use, for the purposes of recognition of
such goods as not being under the customs control is determined by the
declarant of the mentioned customs procedure in the order established by the
Council of Ministers of the Republic of Belarus.
______________________
* For the purposes of application of this Edict, the operation
“consumption of goods” specified in sub-clause 6 of clause 1 of Article 13 of
the Agreement is understood to be performance of operations with goods placed
under the customs procedure of free customs zone as a result of which such
goods are fully destroyed in relation to ensuring of the technological process
for processing (treatment), fabrication or repair of other goods, unless otherwise
determined by the customs legislation of the Customs Union.
1.82.[Excluded]
1.9. [Excluded];
1.91. [Excluded]
1.10. [Excluded]
1.11. [Excluded]
1.12. [Excluded]
1.13. [Excluded]
1.131. [Excluded]
1.14. [Excluded]
1.141. financing of expenses on creation
of engineering and transport infrastructure required for the implementation of
the investment project of the resident of the FEZ with declared volume of
investments in the amount equivalent to a sum exceeding 10 Mln.
euro, is carried out at the expense of the funds stipulated in the State
Investment Program and in local budgets for the next financial year for the
respective FEZ, on a priority basis;
1.142.[Excluded]
1.15. [Excluded]
1.16. when a contractor performs works on
construction and/or reconstruction of immovable property objects and
infrastructure objects within the FEZ boundaries, being made within the
framework of an investment project implemented by a FEZ resident with use of
goods place under the customs procedure of free customs zone, it is not
required to complete the customs procedure of free customs zone in relation to
such goods and/or to pay import customs duties, value added tax provided that
these goods are not removed beyond the boundaries of FEZ in which the customs
procedure of free customs zone is being applied and are used for the purposes
of implementation of the mentioned investment project;
1.17. the quantity of goods placed under the
customs procedure of free economic zone, in the part corresponding to the
quantity of manufacturing losses, lost irreparably as a result of performance
with goods of operations established in sub-clauses 5) and 6) of clause 1
Article 13 of the Agreement for the purposes of recognition of such goods as
not being under the customs control is determined by the declarant of the
mentioned customs procedure in the order established by the Council of
Ministers of the Republic of Belarus.
2. [Not given]
3. To establish, that:
3.1. After enactment of the present Edict, registration
as
- in the FEZ "Brest" – in section No. 5,
the borders of which have been set in Appendix to the Edict of the President of
the Republic of Belarus of March 20, 1996, No. 114;
- in the FEZ "Minsk" – in section No. 3, the
borders of which have been set in Appendix 1 to the Edict of the President of
the Republic of Belarus of March 2, 1998, No. 93;
- in the FEZ "Vitebsk" – in sectors 3 the
borders of which have been set in Appendix to the Edict of the President of the
Republic of Belarus of August 4, 1999, No. 458, "On Creation of Free
Economic Zone "Vitebsk" (National Register of Legal Acts of the
Republic of Belarus, 1999, No. 60, 1/558; 2003, No. 5, 1/4279);
- in the FEZ "Grodnoinvest"
– in sectors 2 and 3 of section No. 3, the borders of which have been set in
Appendix to the Edict of the President of the Republic of Belarus of April 16,
2002, No. 208;
3.2. [Excluded]
4. The following shall be considered null and void:
- subclauses 1.1-1.10,
1.14 of clause 1 of the Edict of the President of the
- subclauses 2.6-2.8 of
clause 2 of the Edict of the President of the
- Edict of the President of the Republic of Belarus
of October, 20, 1998, No. 508, "On Making Addition to the Edict of the
President of the Republic of Belarus of March 20, 1996, No. 114"
(Collection of Edicts and Decrees of the President and Decisions of the
Government of the Republic of Belarus, 1998, No. 30, item 765);
- subclause 1.3 of clause
1 of the Edict of the President of the Republic of Belarus of June 8, 1999, No.
317, "On Making Changes modification in Certain Edicts of the President of
the Republic of Belarus" (National Register of Legal Acts of the Republic
of Belarus, 1999, No. 45, 1/409);
- subclauses 2.6-2.10 of
clause 2 of the Edict of the President of the
- subclauses 2.2, 2.6-2.9
of clause 2 of the Edict of the President of the
- subclauses 2.2, 2.4-2.7
clauses 2 of the Edict of the President of the
- subclause 2.2 of clause
2 of the Edict of the President of the Republic of Belarus of January 8, 2003,
No. 7, "On Changing the Borders of the Free Economic Zone
"Vitebsk" and On Making Changes and Additions to the Edict of the
President of the Republic of Belarus of August 4, 1999, No. 458" (National
Register of Legal Acts of the Republic of Belarus, 2003, No. 5, 1/4279).
5. The Council of Ministers of the
5.1. within six months, develop and bring in, in
the established order, a draft Edict of the President of the Republic of Belarus
aimed at ensuring control over the movement of goods across the borders of free
customs zones with the use of the necessary engineering and technical means;
5.2. determine, upon
assent of the President of the Republic of Belarus, the list of import
substituting goods. Goods included in the list of import substituting goods
within the first year are subject to be included in lists of import
substituting goods effective in subsequent two years, which are to be computed
for each good from its inclusion in the list of import substituting goods. From
the list of import substituting goods are subject to be excluded goods included
in this list in 2012 – from January 1, 2015, and also goods included in the
list in 2013 – from January 1, 2016;
5.3. Within two months:
- develop and approve the order of documentary
confirmation of application of the zero rate of the value-added tax in relation
to the goods, which have been exported out of the territory of a free customs
zone into the Russian Federation, to be presented to the customs bodies, and
the order of reimbursement of the sums of customs duties and taxes;
- ensure bringing the acts of legislation into
conformity with the present Edict and to take other measures on implementing
the present Edict;
5.4. Explain the issues of the activity of
6. The control over fulfilment of the present Edict
is imposed on the to assign to Committee for State Control.
7. The present Edict shall come into force from the
first day of the fourth month, following the month of its official publication,
except for sub-clause 1.15 of clause 1, clauses 5-6, and the present clause,
which shall come into force from the date of official publication of the
present Edict.
President of the Republic of Belarus A.
Lukashenko
Appendix 1
to the Edict of the President
of the
No. 93 of March 2, 1998
Boundaries of the Free Economic Zone
"Minsk"
The land plot No. 1 having area of
- Sector 1 having the area of
- Sector 2 having the area of
- Sector 3 having the area of
- Sector 4 having the area of
The land plot No. 2 having total area of
- Sector 1 having the area of
- Sector 2 having the area of
The land plot No. 3 having the area of
The land plot No. 4 having the area of
- Sector 1 having the area of
- Sector 2 having the area of
Appendix 2
to the Edict of the President
of the
No. 93 of March 2, 1998
Boundaries of the Free Economic Zone
"Gomel-Raton"
The land plot No. 1 having
the area of
The land plot No. 2 having the area of
Sector 1 having the area of
Sector 2 having the area of
Sector 3 having the area of
Sector 4 having the area
of
Sector 5 having the area of
The land plot No. 3 having the area of
Appendix
to the Edict of the President
of the
No. 114 of March 3, 1996
Boundaries of the Free Economic Zone
"Brest"
The land plot No. 1
(vicinity of "Kozlovichi") having the area
of
The land plot No. 2 (vicinity "Airport")
having the area of
The land plot No. 3 (the lands of the Open
Joint-Stock Companies "Brest Electromechanical Factory" (
The land plot No. 4 (the lands of the Republic's
Unitary Enterprises "Tsvetotron Plant", the
Research-and-Production Association "Integral" (
The land plot No. 5 (the lands of the Open
Joint-Stock Company "Brest Electromechanical Factory" (village of Ploska) having the area of
Appendix
to the Edict of the President
Of the
No. 66 of January 31, 2002,
(In the wording of the
Edict of the President
Of the
No. 262 of June 09, 2005 )
Boundaries of the Free Economic Zone "Mogilyov"
The land plot No. 1 having
the area of
The land plot No. 2 having the area of
The land plot No. 3 having the area of
The land plot No. 4 having the area of
Appendix
to the Edict of the President
of the
No. 208 of April 16, 2002
(In the wording of the
Edict of the President
of the
No. 262 of June 09, 2005)
Boundaries of the Free Economic Zone "Grodnoinvest"
The land plot No. 1 having
the area of
The land plot No. 2 having the area of
The land plot No. 3 having the area of
- Sector 1 having the area of
The land plot does not include the territory of
individual dwelling constructions, which is bordered by Suvorova,
Sokolskaya, Okulnaya, Puchkova, Usova, Matrossova, Kosmodemyanskaya and Zapadnaya Streets;
- Sector 2 having the area of
- Sector 3 having the area of
The land plot No. 4 having the area of
* unofficial translation
*