Natural persons from 15 June will not have to pay VAT when imported to Belarus EVS

VAT rate of 0% will be applied when importing to the territory of Belarus of electric vehicles for personal use from 15 June 2020 to 31 December 2025. This innovation is envisaged by decree No. 92 of 12 March 2020, reported BelTA learnt from the State customs Committee.

"This rule does not apply to all individuals, but only for citizens of Belarus, foreign citizens and persons without citizenship, permanently residing in the country. Innovation does not apply to legal entities and individual entrepreneurs", - said the source.

The decision of the Board Eurasian economic Commission of 16 March 2020 29 electric vehicles for the period from may 4, 2020 December 31, 2021 established rate of 0% for import customs duty. With this in mind, from 15 June 2020 31 December 2021 in respect of electric vehicles imported by individuals for personal use, customs duties, taxes are not payable. "In this case, the electric vehicle refers to passenger cars of category M1 or М1G driven solely by the electric motor classified in subheading 8703 80 000 2 FEACN of the cu," - said the source.

Under the provisions of the decree of 22 December 2018 No. 490, fees for customs operations are not paid in respect of goods for personal use transported without payment of customs duties, taxes or imported with exemption from taxes.