Commentary to Decree No. 38 of 17 January 2012
President of the Republic of Belarus Aleksandr Lukashenko signed Decree No. 38 "On the Operation of Duty-Free Shops" on 17 January.
The document envisages that the goods eligible for duty-free trade are sold in duty-free shops opened by Dipservice, the main office of diplomatic corps and official delegations, the Presidential Office or a legal entity established by this agency. Such goods can be also sold at border checkpoints in national airports. Today such a border checkpoint is situated in the Minsk National Airport.
Legal entities are entitled to operate duty-free shops after their inclusion in the relevant registry which is compiled by the State Customs Committee.
In order to promote the sale of Belarus-made goods in duty-free shops, the Decree exempts such outlets from value added tax on local products.
However, legal entities involved in duty-free trade are obliged to pay 10% of their revenues to the national budget.
The Decree also provides for requirements on the technical equipment of duty-free shops.
The Decree is set to raise the efficiency of duty-free shops.