Commentary to Decree No. 103 of 19 March 2020
Aircraft imported to Belarus by aviation organizations are exempt from value added tax. Belarus President Aleksandr Lukashenko signed corresponding Decree No. 103 on 19 March.
In accordance with the document, imported component parts for aircraft and spare parts, ground equipment and other related goods, including devices imported by aviation organizations after repairs or technical maintenance abroad, are also exempt from value added tax.
These norms have been adopted to facilitate the modernization of the aircraft fleet and will be operational till 31 December 2030.