Edict of the President of the Republic of Belarus

(Unofficial translation)

 

Edict of the President of the Republic of Belarus

No. 287 of June 21, 2007
[Amended as of February 15, 2017]

 

 

On Taxation of Food Products and Goods for Children

 

1. To approve the annexed List of foods products and goods for children for which the value added tax rate in the amount of 10 percent is applied at their importation into the customs territory of the Republic of Belarus and/or at the realization in the territory of the Republic of Belarus.

2. The Ministry of Agriculture and Food shall provide opinions about attribution of food products specified in the list mentioned in clause 1 of this Edict to delicacy products.

3 The Council of Ministers of the Republic of Belarus shall take measures for the implementation of this Edict.

4. [Translation not given]

9. This Edict enters into force from the day of its official publication.

 

 

President of the Republic of Belarus                                                                                                               A.Lukashenko

 

 

APPROVED
Edict of the President
of the Republic of Belarus
No. 287 of June 21, 2007
(as edited by Edict of the President
of the Republic of Belarus
No. 54 of February 9, 2012)

 

 

LIST

of food products and goods for children for which the value added tax rate in the amount of 10 percent is applied at their importation into the customs territory of the Republic of Belarus and/or at the realization in the territory of the Republic of Belarus

 

 

Code of the Commodity Nomenclature for Foreign Economic Activities of the Eurasian Economic Union

Brief Description

 

Food products

0101 21 000 0,

0102 21,

0103 10 000 0,

0104 10 100 0,

0104 20 100 0,

0105,

0106 14 109 0

live animals and poultry

0201,

0202,

0203,

0204 (except for 0204 50),

meat and edible meat offal

0205 00

0206 (except for
0206 10 100 0,
0206 22 000 1,
0206 29 100 0,
0206 30 000 1,
0206 30 000 3,
0206 41 000 1,
0206 49 000 1,
0206 80,
0206 90),

0207 (except for
0207 43 000,
0207 45 930,
0207 53 000,
0207 55 930),

0208 10,

0209 10 110 0,

0209 10 190 0

 

From 1601 00,

from 1602 32,

from 1602 39,

from 1602 41,

from 1602 42,

from 1602 49,

from 1602 50

preparations of meat (except for delicacies: smoked products of meat of swine, bovine animals, sheep, poultry containing in description words– ham, brisket, balyk, carbonade, ham, pastrami, fillet, etc.; products of meat of swine and bovine animals, baked; preserved – ham, bacon, carbonade, tongue)**

0401–0404,

0405 10,

0405 20,

0406 10,

0406 30 (except for
0406 30 100 0),

0406 90 690 0,

0406 90 860 0–
0406 90 990

milk and dairy produce

1512 11 910

1512 19 900 2
1512 19 900 9

crude sunflower-seed oil

sunflower-seed oil and fractions thereof, other, in immediate packings of a net content of 10 l or less

sunflower-seed oil or safflower oil and fractions thereof, other

1514 11 900 

1514 91 900 
1514 99 900

low erucic acid rape or colza oil and fractions thereof, other

 

rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified, other

 

1517,
2106 90 980 4

margarine; edible mixtures or preparations of animal or vegetable fats or oils or fractions thereof

2302

bran, sharps

From 2303

cereal residues and forage mixtures**

From 2309 90

preparations of a kind used in animal feeding, other (other than dog or cat food, food for decorative fish, decorative and singing birds)**

 

1201,

1204 00,

1205,

1206 00,

2304 00 000 1,
2304 00 000 9,

2306 (except for
2306 50 000 0,
2306 60 000 0)

oil seeds and products of their processing (oilcake,etc)

 

1905 (except 1905 90 550 0)

2102 10 310 0,
2102 10 390 0

bread and other bakers’ wares (including pastry, rusks)

 

bakers’ yeast

 

1704 90 610 0,
1704 90 650 0,
1704 90 710 0,
1704 90 750 0

sugar confectionery

1006 30,
1006 40 000 0,
1101 00,
1102,
1103,
1104,
1105,
1106 10 000 0,
110710 110 0,
1107 10 910 0,
1208

cereals and products of the milling industry

1902

pasta, whether or not stuffed  

1602 10 001 0

homogenized preparations for early-age infant use

1702 50 000 0

fructose, chemically pure

1901 10 000 0

preparations for early-age infant use, put up for retail sale

2104 20 001 0

homogenized composite food preparations for early-age infant use

From 2202
(except for 2202 91 000 0)

non-alcoholic beverages made of birch syrup in containers holding 3 litres or less; non-carbonated non-alcoholic beverages in containers holding 3 litres or less with a mass content of fruit juice and/or puree of not less than 10 percent and/or vegetable juice and/or puree of not less than 40 percent**

2905 44,
3824 60

sorbitol

0701

potatoes, fresh or chilled

0702 00 000

tomatoes

0703 10 190 0

onions

1212 21 000 0

seaweeds and other algae of a kind used primarily for human consumption

2001–2009
(except for 2005 20 200 0)

preparations of vegetables, fruit, nuts or other parts of plants (except for potatoes thin sliced, roasted or dried, whether salted or not, aromatized or not, in airtight packings , suitable for immediate consumption)

1701

cane or beet sugar and chemically pure sucrose, in solid form

0409 00 000 0

natural honey

0407 21 000 0,
0407 29 000 0,
0407 90 100 0,
0408 11 800 0,
0408 19 810 0,
0408 19 890 0,
0408 91 800 0,
0408 99 800 0

eggs and egg products

0302,
0303,
0304,
0305

fish, including fish fillets and other fish meat, fresh or chilled, frozen, dried, salted or in brine, smoked, whether or not cooked before or during the smoking process

1604 (except for
1604 11 000 0,
1604 14 260 0,
1604 14 360 0,
1604 14 460 0,
1604 16 000 0,
1604 19 100 0,
1604 19 310 0,
1604 19 971 0,
1604 20 100 0,
1604 20 300 0,
1604 20 400 0,
1604 20 901 0,
1604 31 000 0,
1604 32 00)

prepared or preserved fish

 

Goods for children

From 3407 00 000 0

modeling pastes**

From 3922 10 000 0

baths for children of plastics**

From 3926 10 000 0

counting sticks, pen cases, counting frame for school, folders for exercise books, covers for textbooks, diaries, exercise books, boxes for numbers and letters**

From 4202

school satchels, bags for students, bags for children, school briefcases, student rucksacks and similar articles for children**

From 4421 91 000 0,
from
4421 99 990 0

pen cases, boxes for numbers and letters, counting sticks**

From 9619 00 300 0,
from 9619 00 500,
9619 00 810

napkins and napkin liners for babies**

From 4820 10 500 0

school diaries

4820 20 000 0

exercise books

From 4820 30 000 0

folders for exercise books**

From 4820 90 000 0

albums for drawings or plotting, covers for textbooks, diaries, exercise books**

6101 20 900 0,
6101 30 900 0,
6101 90 800 0,
6102 10 900 0,
6102 20 900 0,
6102 30 900 0,
6102 90 900 0

anoraks (including ski jackets), windcheaters, wind-jackets and similar articles1)

6103

boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls…1)

6104

girls’ suits, ensembles, jackets, blazers, dresses, skirts…1)

6105

boys’ shirts, knitted or crocheted…

6106

girls’ blouses, shirts and shirt-blouses, knitted or crocheted…1)

From 6107

boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted**1)

From 6108

girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted**1)

6109

T-shirts, singlets and other vests… 1)

6110

jerseys, pullovers, cardigans, waistcoats and similar articles, knitted … 1)

6111

babies’ garments and clothing accessories, knitted …

6112

tracksuits, ski suits and swimwear, knitted …1)

6115

pantyhose, tights, stockings, socks and other hosiery …2)

6116

gloves, mittens and mitts, knitted …3)

From 6201

boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets **1)

From 6202

girls’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets**1)

6203

boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, …1)

6204

girls’ suits, ensembles, jackets, blazers, dresses, skirts …1)

From 6205

boysshirts **1)

From 6206

girls’ blouses, shirts and shirt-blouses **1)

From 6207

boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns **1)

From 6208

girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, nйgligйs, bathrobes, dressing gowns **1)

6209

babies’ garments and clothing accessories

From 6211

textile vests**1)

6216 00 000 0

gloves, mittens and mitts 3)

6401

waterproof footwear with outer soles and uppers of rubber or of plastics, …5)

6402
(except for 6402 12,
6402 19 000 0)

other footwear with outer soles and uppers of rubber or plastics5)

6403
(except for 6403 12 000,
6403 19 000)

footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather5)

6404
(except for 6404 11 000 0)

footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 5)

6405

other footwear5)

From 6504 00 000 0–6506

headgear6)

8715 00

baby carriages and parts thereof

From 8716

baby sledges**

From 9403 20 200 9,
from 9403 50 000,
from 9403 70 000 8

baby beds with dimensions not exceeding 1400x 600 mm**

From 9404 21,
from 9404 29

mattresses with dimensions not exceeding 1400 x 600 mm**

9503 00

toys

From 9504 90

baby table or parlour games**

____________

For the purposes of this List:

*goods are determined exclusively by their code according to the Commodity Nomenclature for Foreign economic activity of the Eurasian Economic Union, brief description of goods are given only for convenience;

**goods in this heading are determined both by their code according to the Commodity Nomenclature for Foreign economic activity of the Eurasian Economic Union and by brief description.

 

1) Only sizes: height—not exceeding 17t cm, chest – not exceeding 84 cm.

2) Only sizes with foot length not exceeding 24 cm.

3) Only sizes not exceeding the 18th.

4) Only sizes: height – not exceeding 170 cm, chest – not exceeding 84 cm, neck not exceeding 36 cm.

5) With an inner sole length: for rubber footwear not exceeding 217 mm, for fulled footwear not exceeding 230 mm, for leather footwear not exceeding 240 mm.

6) Only sizes not exceeding the 55th.