From June 15, 2020 to December 31, 2025, the VAT rate of 0% will be applied when importing electric vehicles for personal use to the territory of the Republic of Belarus. This innovation is provided for by decree of the President of the Republic of Belarus No. 92 of March 12, 2020. "On encouraging the use of electric vehicles".
It should be taken into account that this rule does not apply to all individuals, but only to citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing in the Republic of Belarus. The innovation does not apply to legal entities and individual entrepreneurs.
Taking into account the establishment of the Council of the Eurasian economic Commission dated 16.03.2020 No. 29 for electric vehicles for the period from May 4, 2020 December 31, 2021 rate of 0% and import customs duty, in the period from 15 June 2020 31 December 2021 in respect of imported individuals of electric vehicles for personal use, customs duties, taxes are not payable.
And in this case, electric vehicles are understood to be passenger cars of the M1 or M1G category, driven exclusively by an electric motor and classified in the sub-heading 8703 80 000 2 OF the customs code of the EAEU.