Belarus published Presidential Decree No. 77 of 4 March 2024 in the Official Gazette on 6 March 2024, which provides for the introduction of a VAT exemption on the import of certain imported technical equipment, components, and spare parts. The exemption is available in respect of technical equipment, components, and spare parts included in a list approved by the Council of Ministers that are not produced in Belarus. To claim the exemption, a taxpayer must submit to the customs authority a report from the authorized body confirming that such technical equipment, components, and spare parts are not produced in Belarus....