Cases of tariff exemptions and tariff preferences in the Republic of Belarus (as well as in all EAEU member states) are defined by the Treaty on the Eurasian Economic Union of May 29, 2014, and Decision of the Customs Union Commission of November 27, 2009 ¹ 130.
In particular, the following goods may be exempted from import customs duties:
The information on the full list of tariff exemptions applied in the EAEU can be found here.
The preferential regime provides that developed countries give tariff preferences for the export from developing and least developed countries on the principles of universality, non-discrimination and non-reciprocity.
In order to promote the economic development of developing and least developed countries, a single system of tariff preferences of the Eurasian Economic Union is applied on the customs territory of the EAEU member states.
In accordance with Article 45 of the EAEU Treaty of May 29, 2014, lists of countries – beneficiaries of the EAEU Common system of tariff preferences and the list of goods originating from developing countries and least developed countries (that are subject to tariff preferences when importing into the customs territory of EAEU member states) are determined by the Eurasian Economic Commission.
The information on a Common system of tariff preferences in the EAEU can be found here.