Belarus has published Edict No. 103 of 19 March 2020, which provides a VAT exemption on aircraft imports for use in Belarus. This includes an exemption on the import of aircraft, aircraft components and parts, and ground equipment and other goods necessary for operating aircraft. The exemption is available for imports from 1 January 2020 to 31 December 2030, subject to the condition that the aircraft imports are not sold or transferred to third parties within three years of imports.