Import and repairing aircraft: customs issues
Exemptions from import duty
Under Resolution No. 130 of the Commission of the Customs Union dated 27 November 2009, there is an exemption from import duty for civil passenger aircraft classified under the codes 8802 40 003 2 and 8802 40 004 2 (with a weight of between 20 and 120 tonnes and seats for between 50 and 300 passengers) which are imported into Belarus and Kazakhstan before 1 June 2014 for the purposes of being used for international and/or domestic transportation in the country into which the goods in question were imported, and/or between the Customs Union member states. Such aircraft while they are operated may be taken outside the customs territory of the Customs Union for repair or maintenance and when they are imported back into Belarus or Kazakhstan, they will again exempt from import duty. Moreover, the exemption from import duty applies to aircraft engines, spare parts and equipment necessary for repair and/or maintenance of civil passenger aircraft and/or engines for such aircraft. The sale of these goods is permitted only to companies, one of whose areas of activity is operating and/or repairing and/or maintaining civil passenger aircrafts, or providing such copanies with aircraft engines, spare parts and equipment. Under Resolution No. 728 of the Commission of the Customs Union dated 15 July 2011, for this exemption to be applied, the declarant must submit to the customs authority an application regarding the intended purposes of the goods. Under clause 349(2) of the Customs Code of the Customs Union (CCCU), non-tariff and technical regulatory measures are also not applied to such spare parts and equipment