DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS May 16, 2005 No. 225 ON SOME ISSUES OF THE PERFORMANCE OF CRAFT ACTIVITIES BY INDIVIDUALS

Changes and additions:

Decree of the President of the Republic of Belarus dated August 24, 2006 No. 522 (National Register of Legal Acts of the Republic of Belarus, 2006, No. 142, 1/7848);

Decree of the President of the Republic of Belarus dated March 1, 2007 No. 116 (National Register of Legal Acts of the Republic of Belarus, 2007, No. 83, 1/8471)

Decree of the President of the Republic of Belarus of January 21, 2008 No. 28 (National Register of Legal Acts of the Republic of Belarus, 2008, No. 27, 1/9377)

In order to create favorable conditions for the implementation of handicraft activities by individuals:

1. Determine that:

1.1. handicraft activity is understood as non-entrepreneurial activity of individuals for the manufacture and sale of goods, performance of work, provision of services using manual labor and tools, including electric ones, carried out independently, without involving other individuals under labor and (or) civil law contracts and aimed at meeting the everyday needs of citizens;

1.2. individuals (with the exception of individuals carrying out activities in accordance with the legislation on folk art, folk crafts (handicrafts), as well as individuals who are prohibited by legislative acts from carrying out other activities) have the right to carry out, according to the declarative principle, without state registration as individual entrepreneurs, the following craft activities:

1.2.1. production and repair of: agricultural and horticultural tools and their parts (cutters, cuttings, rakes, ax handles, shovels, hoes, sickles, axes, garden shears, hand saws and others); harness and saddlery (collars, saddles, harnesses, reins and other parts of the harness); horse-drawn carts and sledges;

1.2.2. production of objects and their parts for personal (domestic) needs of citizens; household utensils and kitchen utensils (small appliances and kitchen utensils, hand-held kitchen appliances used in processing, preparing or serving dishes) made of clay, wood and other wood materials; products made from straw, wild plants (vines, reeds, lindens and others), with the exception of furniture; wooden barrels, vats, tubs and other cooperage products;

1.2.3. production, installation and repair of wooden sheds, greenhouses, arbors, beehives, cages, houses and other premises for keeping animals and birds;

1.2.4. blacksmithing (with the exception of activities for the manufacture of fireplace grates, stairs, fences);

1.2.5. production of hand-knitted and crocheted products;

1.2.6. production of hand-weaving products, in patchwork technique (from fabric, leather or other materials);

1.2.7. lace, macrame;

1.2.8. yarn production;

1.2.9. production of hand embroidery;

1.2.10. embroidery and weaving with beads;

1.2.11. artistic processing of wood (carving);

1.2.12. making toys from cloth, leather, straw, clay or other materials;

1.2.13. production of felted shoes, cloaks, insoles;

1.3. for the implementation of handicraft activities (regardless of the number of types of this activity carried out), a fee is charged in the amount of one base unit per calendar year, determined at the time of its payment, which is credited to the relevant budgets of the regions and the city of Minsk. Payment of the fee for the implementation of handicraft activities (hereinafter referred to as the fee) for each subsequent calendar year is made no later than the 28th day of the last month of the current calendar year in which handicraft activities are carried out. Individuals engaged in the types of handicraft activities listed in subparagraph 1.2 of this paragraph are payers of the fee and do not pay income tax, a single tax on individual entrepreneurs and other individuals, and also do not maintain state statistical reporting; When declaring by individuals as sources of funds at the expense of which expenses were incurred, income received from the implementation of handicraft activities, the declaration reflects the income actually received. When declaring as the indicated sources of income in amounts exceeding 100 times the amount of the fee for the implementation of handicraft activities in a calendar year, an additional fee of 10 percent of the amount of such an excess is paid. Payment of the additional fee is made within a month from the date of delivery to the individual by the tax authority of the relevant tax notice;

1.4. before the start of handicraft activities, an individual pays a fee and submits an application for registration to the tax authority at the place of residence, indicating data on payment of the fee;

1.5. implementation after July 1, 2005 by individuals of the types of handicraft activities named in subparagraph 1.2 of this paragraph, without paying a fee and filing an application with a tax authority for registration is prohibited.

2. Has expired.

3. The Council of Ministers of the Republic of Belarus: before July 1, 2005, take measures to implement this Decree; within three months to ensure that legislative acts are brought into line with this Decree; explain the issues of compliance with the rules for the implementation of handicraft activities, defined in this Decree.

4. This Decree shall enter into force on July 1, 2005, with the exception of paragraph 3 and this paragraph, which shall enter into force on the date of signing this Decree. President of the Republic of Belarus A. Lukashenko.

The most common crafting questions and answers

Question: How to become an artisan?

Answer: For this, an individual who has expressed a desire to carry out handicraft activities is obliged to pay a fee for the implementation of handicraft activities before the start of such activity. Regardless of how many types of handicraft activities (one, two or all types) a citizen will carry out, the amount of the fee is set and amounts to one base amount per calendar year, determined at the time of its payment. To date, the base value is 35,000 rubles (from 01.04.2012 - 100,000 rubles). As a rule, the fee is paid through the settlement and cash centers of banking institutions. In this case, the payer of the fee fills out a receipt indicating the last name, first name and patronymic, place of residence, types of handicraft activities and the period (calendar year) for which the fee is paid. After paying the fee, the payer submits an application to the tax authority at the place of residence for registration (an application form is issued free of charge), which indicates the last name, first name, patronymic, date of birth, data on the place of residence of an individual, information about a passport or other identity document, as well as data on payment of the fee. The registration of the payer with the tax authority is accompanied by the assignment of a payer account number (UNP). The document certifying the registration of the payer with the tax authority is a notification of the assignment of the UNP of the established form. For each subsequent calendar year, the fee is paid no later than the 28th day of the last month of the current calendar year in which handicraft activities are carried out.

Question: Well, the craftsman has paid the fee, is he still obliged to pay anything to the state (income tax, single tax)?

Answer: Almost all types of handicraft activities are characterized by a high level of manual labor and are not highly profitable. With this in mind, citizens engaged in handicraft activities do not pay income tax, a single tax on individual entrepreneurs and other individuals, and also do not keep any reporting. At the same time, citizens engaged in handicraft activities need to keep records of income, since in case of income from the implementation of handicraft activities in the amount exceeding 100 times the fee for the implementation of handicraft activities during the calendar year, an individual is obliged to pay an additional fee of 10% of the amount of such excess.

Question: Does the legislation provide for any liability for “negligent artisans” who carry out their activities with violations?

Answer: For violation of the procedure for the implementation of handicraft activities, expressed in the sale of goods, the performance of work, the provision of services by individuals engaged in the types of handicraft activities provided for by legislative acts on the declarative principle without state registration as individual entrepreneurs, without paying a fee for the implementation of handicraft activities and filing an application to the tax authority on registration and (or) involvement in the specified activity of other individuals under labor and (or) civil law contracts, administrative liability is provided for under Article 23.68 of the Code of the Republic of Belarus on Administrative Offenses in the form of a fine in the amount of five basic units.

Question. Where is an artisan allowed to sell his products?

Answer: I am attaching scans of official responses from the Ministry of Trade and the Ministry of Taxes and Duties. (Documents of craftsman Vera Sagalovich). From them we can conclude: online trading is open to artisans, but subject to the rules..

In the Federation of Trade Unions of Belarus.

How to arrange a craft activity

To register a craft activity, you need to come to the tax office at the place of registration with a passport. After a conversation with the inspector, you must write an application, pay a fee and draw up a book of records of inspections. The entire procedure will take less than an hour. To save time, you can pay the fee in advance and attach a copy to the application, and also purchase a record book at the points of sale of the Information and Publishing Center for Taxes and Duties, the Belblankavyd publishing house, and post offices. When registering, the craftsman will be assigned an account number of the payer.

It is important to know that the handicraft fee is paid before the goods are sold. That is, when planning to start selling, say, from August 1, take the trouble to deposit the amount before this date. The fee rate is one base value (once per calendar year) set on the date of payment (today - 23 rubles). Further, the fee will also have to be paid “in advance” no later than December 28 of each year.

If you want to give up handicraft, then you do not need to report your decision to the tax office. You won't have to pay for the liquidation of activities, as entrepreneurs do.

What is craft activity?

“Those who want to register handicraft activities should carefully read the Decree of the President dated May 16, 2005 No. 225 “On some issues of handicraft activities by individuals,” said the deputy head of the taxation department for individuals of the inspectorate of the Ministry of Taxes and Duties for the city of Minsk Inna Kovalenko. - Of course, before drawing up documents, the inspector is obliged to explain to the potential artisan all the nuances. But it is better to come to the meeting already prepared in order to conduct a conversation in detail.

The document mentioned above contains 29 items that fall under the concept of "craft". However, many of them are indicated with reservations. For example, subparagraphs 1.2.2 and 1.2.3 of paragraph 1 of the decree state that an artisan can make kitchen utensils (decorative spoons, coasters, baskets, various spatulas and grips), playground equipment, beehives from wood, vines and other wood materials , drinkers, feeders and more. But at the same time, the craftsman cannot make furniture, chests, barrels and other cooperage items from these materials.

Or more. In accordance with subparagraph 1.2.4 of paragraph 1 of the decree, blacksmithing is equated to handicraft only if you do not forge fireplace grates, stairs, fences and gates.

“We were once asked if a craftsman could make plywood boxes in the following way: create mock-ups on a computer, then cut out the details on laser equipment from friends, and then arrange the goods on their own,” Inna Viktorovna gives an example. - I had to refuse, because the fundamental conditions were violated. Firstly, an artisan does not have the right to involve third parties in the manufacture of goods, even family members (working as a “cleaning house” is possible only if relatives are also registered as artisans). And secondly, plywood is not included in the decree as “other wood-based materials”.

However, the craftsman can be trained by third parties. According to subparagraph 1.7 of paragraph 1 of Decree No. 225, individuals have the right to transfer their experience free of charge. To do this, it is necessary to conclude an agreement with the “student” on the training of handicraft activities for the duration of the educational process.

Another important point. Handicraft involves not only the manufacture of a unique product from scratch, but also the execution of work. True, here it is necessary to take into account a number of nuances. If you buy a batch of glasses through an online store and want to paint them for the purpose of selling, then such an activity goes beyond the craft. The reason is the use of an item manufactured by third parties and completely ready for sale. It is quite another matter if you are engaged in guilloche - finishing the customer's products with openwork lace or burning out using a special apparatus. This option is quite acceptable.

The use of improvised means in the production of goods is a separate conversation. An artisan can use only those tools (including electric ones) that allow the production of small batches of goods and without which it is impossible in principle to create a handicraft product. So, printing greeting cards on printing equipment has nothing to do with the craft, but sewing clothes on a machine with an electric drive is a suitable option.

The now popular "hand-made" is the same handicraft. But it is not because of the popularity of manual labor that interest in this type of activity in Belarus has increased, but all because of the same "parasitism decree", do you think not? In this note, we will not develop the topic of such a sensational bill again, but will consider in detail the question "how to become an artisan in Belarus and what does it threaten?"

Who is considered an artisan?

Craftsmen are natural persons, with the exception of foreign citizens and stateless persons, temporarily staying and temporarily residing in the Republic of Belarus, who manufacture and sell goods, perform work, provide services using manual labor and tools, including electric ones, independently, without involving others. individuals under labor and (or) civil law contracts.

What types of activities are suitable for obtaining the official status of "artisan"?

"Craft activity is recognized as an activity that is not entrepreneurial, for the manufacture and sale of goods, the performance of work, the provision of services using manual labor and tools, including electric ones, carried out independently, without involving other individuals under labor or civil law contracts, aimed at satisfying everyday needs of citizens," the law says.

And more specifically about craft activities? we list:

1. Manufacture and repair:
- harness and saddlery (collars, saddles, harnesses, reins and other parts of the harness);
- horse-drawn carts, sledges and children's sledges;
- fishing gear and accessories for fishing (rods, floats, spinners, stands for fishing rods, cages, gaffs, skimmers, drill knives, vents);

2. Manufacture of items and their parts for personal (domestic) needs of citizens:
- household utensils and kitchen utensils (small appliances and kitchen utensils, hand-held kitchen appliances used in processing, preparing or serving dishes) made of clay, tin, wood and other wood materials;
- products made of wire, twine, synthetic tape, straw, wild plants (vines, reeds, lindens and others), with the exception of furniture;
- wooden chests, barrels, vats, tubs and other cooperage products;
- products made of tin (buckets, watering cans, cornices, ebbs, drains, chimneys, umbrellas to protect chimneys from precipitation, baking sheets, samovar pipes, washstands);
- bath brooms;

3. Manufacturing, installation and repair:
- wooden wells, benches, sheds, arbors, greenhouses, fences, boats, showers, outdoor toilets, sculptures, playground equipment;
- cages, houses, beehives, feeders, drinkers, foundations, other structures, inventory and accessories for keeping birds, animals, bees;

4. Blacksmithing (except for the production of fireplace grates, stairs, fences, gates);
5. Manufacture of hand knitted products;

6. Manufacture of hand-woven products, as well as products made in patchwork technique by manually selecting the constituent elements in the traditions of the folk art of a certain area (from fabric, leather or other materials);

7. Lacework, macrame;
8. Making yarn;
9. Manufacture of hand embroidery products;
10. Embroidery and weaving with beads;

11. Artistic processing (carving, engraving, burning out) of wood, stone, bone, horn, metal, tin (except for the production of monuments, statues, busts as a result of stone processing);

12. Manufacture of handicrafts (toys, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, furniture parts and decorations, key chains, key holders, gloves, mittens, belts, jewelry, hair ornaments, combs , combs, decorative additions to clothing, figurines, turning figurative products, souvenirs, Christmas decorations, photo frames, picture frames, decorative rails) made of fabric, leather, straw, shells, wire, ribbons, threads, natural and polymer clay, ceramics, including faience and porcelain, gypsum, wood, feathers, stone, glass, metal, tin, bone, horn;

13. Making products from felted wool;
14. Bookbinding;
15. Making candles;

16. Production of decorative flowers and compositions from them, including the use of natural materials;

17. Making small items from glass, natural and polymer clay, wood, natural resin (beads, beads, pendants, pendants) and using them to create jewelry, decorate clothes;

18. Painting on wood, fabric, glass and ceramics;
19. Production of clothing details using elements of traditional cut and decor (belts, aprons and other clothing details);
20. Production of greeting cards, photo albums without the use of printing and printing equipment;

21. Manufacture, sharpening and repair of agricultural and horticultural tools and their parts (cutters, cuttings, rakes, ax handles, shovels, hoes, sickles, axes, garden shears, hand saws, etc.);

22. Production of art products from paper (origami, paper rolling, vytinanka, cardboard) and papier-mâché;

23. Production of national musical instruments in non-factory conditions;
24. Making stained-glass windows;
25. Decorating items using the decoupage technique;
26. Manufacture of art products in the "terra" technique;

27. Production of glazed and unglazed stove tiles, decorative tiles and panel inserts, tiled cornices from natural clay by manual stuffing or pouring into plaster molds, pressing, manual setting, decoration, glazing;

28. Making soap;
29. Guilloche.

"Deciphering" about handicraft for Russians.

If you don’t want to pay a tax on parasitism and you have no reasons to “retract” it, and you live in Belarus on a permanent basis, then becoming an artisan officially is one of the options to stop being listed as a parasite.

And what? this is a way out, for example, for housewives who are not averse to handiwork, but do not go to work - the husband provides. It's better to register and pay 700 rubles than a "tax on parasitism" in the amount of 13 thousand Russian rubles.

You register and pay about 700 Russian rubles a year. For the past year of handicrafts, you will have to report, but simply indicating in the document the amount of revenue received and, if it does not exceed a hundredfold contribution, i.e. you have not earned more than 70,000 Russian rubles. per year, doing handicrafts, then everything is OK. If this amount is exceeded (and this is only no more than 6,000 Russian rubles / month), then you will have to pay another 10% from the excess amount.

Its useful to note! what

When carrying out handicraft activities can not use no precious stones, no precious metals, and (other "valuable" materials) tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horn, teeth of all animals;

It is possible to sell manufactured goods at trading places and (or) in other places established by local executive and administrative bodies, as well as on the basis of civil law contracts concluded with legal entities and individual entrepreneurs;

Can free of charge carry out training in handicraft activities on the basis of an agreement on training in handicraft activities (only one student at a time, no longer than 2 years);

In the current legislation of the Republic of Belarus no ban for the implementation of handicraft activities by individuals registered as an individual entrepreneur;

To be recognized as participating in the financing of public expenditures (and not as a parasite), it is necessary to carry out handicraft activities (and pay tax for this) for full calendar year on time established by law for the payment of this fee.

We evaluate the profitability of various activities. “So why not calculate how much artisans can earn?” - we thought.

After all, it is quite possible to turn even your hobby into a modern business, as evidenced by the steady growth in recent years in the number of registered artisans.

You can always find the current list of activities (and there are many of them!), by carrying out which you can become an artisan, on the website of the Ministry of Taxes and Duties at the link http://www.nalog.gov.by/ru/perechen-vidov-deyatelnosti / .

Any creative activity can give financial results. To develop your small business, you will not need large investments, and the amount of earnings will directly depend on the abilities of the master and the time he is willing to devote to his small hobby ... or rather, business :)

In order not to speak in general terms, we have chosen the type of activity "Production of decorative flowers and compositions from them", for example, from foamiran - a type of creativity that is gaining popularity. And you can create anything - just compositions for the home, various decorations and bouquets, including wedding ones ...

Recall foamiran is a common name for a material that is sometimes also referred to as faux suede, plastic suede, or revelour. You can also find names: background eva, foam, fom - but these are already details :)

But everything described below is also true for other occupations of artisans, with certain clarifications.

Registration as an artisan

Artisans individuals are considered to be individuals who manufacture and sell goods, perform work, provide services using manual labor and tools, including electric ones, on their own, without involving other individuals.

The activities of artisans are aimed at meeting the everyday needs of citizens. And yet, handicraft activity is not entrepreneurial, and therefore does not requireregistration as an individual entrepreneur!

The fee for engaging in handicraft activities is one basic amount per year - today it is 23 rubles

Before starting a craft activity, you must:

• fill out an application for tax registration at the tax office
• pay a craft fee
• keep a book of records of inspections (purchased in specialized stores) and register it with the tax office

The first time, the fee must be paid before work begins. Subsequently, the fee is also paid in advance for the next calendar year - until December 28 of the current year.

You do not need to keep records of income and expenses received and submit reports to the tax authority. In addition, income from handicrafts is exempt from income tax and single tax.

However, if an artisan is required to submit a declaration of income for the purposes of tax control, and the income from artisanship for a calendar year indicated in such a declaration exceeds the fee by 100 times, then the artisan will have to pay an additional fee of 10% of the amount of such excess.

In other words, if you declare income in the amount of more than 2,300 rubles (23 rubles * 100), you will have to pay extra. For example, if the income is 4,000 rubles per year, the surcharge will be 170 rubles. It is calculated according to the formula:

(4,000 - 2,300) * 10% (or 0.1) = 170

An artisan can pay insurance premiums to the Social Security Fund at will. The amount of contributions paid to the Social Security Fund must be at least 35% of the amount of the minimum wage for the year.

Since in Belarus from January 1, 2017 the monthly minimum wage is set at 265 rubles, the minimum amount of contributions to the Social Security Fund for 2017, unless there is an increase "minimal wages", is equal to:

(265*12) * 35 / 100 = 1,113 rubles

By the way, according to Belarusian legislation, an artisan, even without making contributions to the Social Security Fund, is not considered a “parasite”. You can pay the tax yourself, this (later) will be taken into account when calculating the pension.

Where to sell your products?

Craftsmen have the right to sell the goods they have made:

At trading places and in other places established by local executive and administrative bodies (for example, at fairs)
- on the basis of agreements concluded with legal entities and individual entrepreneurs (for example, under commission or sale agreements)

Expenses for the manufacture of products from decorative flowers

For the manufacture of decorative products from foamiran, in addition to the material itself, other devices will be required.

Production costs can be divided into fixed and one-time:

• fixed costs include basic raw material, or foamiran - this is the main cost of the entire business. By the way, the cost of one sheet (40 * 60 mm) of material is 1.6 rubles, but how much is enough is a much more complicated question, it can be enough for a dozen flowers, or maybe two.

• One-time costs include the cost of various tools: scissors, a glue gun, molds (they are also called silicone molds), bases for jewelry and much, much more (here, as far as the artisan's imagination is enough)

In general, the amount of start-up capital depends on the planned volume of orders and the initially required amount of materials. At the beginning of the activity, you can get by with minimal costs up to 50 rubles - this is more than enough for several products!

The cost of foamiran, which will be used to make the first, is from 0.5 to 2 rubles, the creation of bouquets costs the master 4-10 rubles. The proceeds from their sale is from 10 rubles for hairpins and from 30 rubles for a bouquet.

The hardest in predicting the real amount of profit from your small business - calculating the number of products sold, because it is the sale of products that is one of the most painful issues in handicrafts.

In addition to various fairs, souvenir shops and jewelry stores, as well as already established online stores that sell artisan goods (with a price increase of another 30% - of course, how could it be otherwise!)

We will assume that in a month we will be able to sell 25 hair ornaments, each at a price of 10 rubles. , and 10 bouquets of foamiran, worth 30 rubles each.

The 377 rubles indicated in the table is a possible profit in the event that it is necessary to purchase not only consumables, but also tools.

As you can see, you can work in plus from the very beginning of your activity as an artisan. Subsequently, due to the fact that the costs will consist only of consumables, profits will only increase.

And despite the fact that our calculations are absolutely conditional, and no one can guarantee you a certain number of orders, there is only one conclusion: handicraft can bring money. The main thing is that you love your business, and buyers ...

Buyers are willing to pay for exclusive and manual labor :)

The list of types of handicraft activities in Belarus has been significantly expanded by Decree No. 432 of September 27, 2012 "On Amendments and Additions to Decree of the President of the Republic of Belarus of May 16, 2005 No. 225". This was reported to a BelTA correspondent in the public relations department of the Ministry of Economy.

The decree creates additional conditions for the further development of handicraft activities in the republic and the stimulation of self-employment of the population, the preservation of national traditions, and the satisfaction of the needs of citizens in relatively inexpensive and necessary in everyday life goods, works and services.

In particular, new types of handicraft activities are defined: production and repair of fishing tackle and accessories for fishing (rods, floats, spinners, stands for fishing rods, cages, mounds, skimmers, knives for auger, vents), decorating items using decoupage technique, making art products using terra technique, making glazed and unglazed stove tiles (decorative tiles and panel inserts, tiled cornices made of natural clay by manual stuffing or pouring into plaster molds, pressing, manual setting, decoration, glazing).

In addition, the decree specified and expanded(by including additional components by types of products and (or) materials from which they are made) certain types of activities that were previously classified as handicraft. In particular, the list of materials from which household utensils and kitchen utensils can be made has been supplemented with an indication of tin. As a handicraft activity, the manufacture and repair of not only horse-drawn carriages and sledges, but also children's sledges are considered. The list of items made of wood has been expanded to include chests, sculptures and playground equipment. The possibility of making not only baskets from wire and twine, but also other products (with the exception of furniture) for the personal (domestic) needs of citizens has been fixed. At the same time, synthetic tape is included in the list of materials for the manufacture of such products, which was previously limited to straw and wild plants (vine, reed, linden, and others). The list of handicraft products made from tin has been supplemented by the inclusion of gutters.

Stone, horn, bone, metal, tin (formerly only wood) are also indicated as materials for artistic processing in handicraft activities. The methods of processing relevant materials (previously - carving and burning) have been expanded - by performing engraving on them (with the exception of the processing of tusks or fangs of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horn, teeth of all animals, as well as activities for the manufacture of monuments, statues, busts as a result of stone processing).

Notable positive the list of handicrafts has undergone changes, as well as materials from which their manufacture is allowed. Handicraft activities are now considered to be the manufacture of handicrafts (toys, decorative panels, caskets, cigarette cases, snuff boxes, ashtrays, piggy banks, candlesticks, door handles, furniture decoration parts and items, key rings, key holders, gloves, mittens, belts, jewelry, jewelry). for hair, combs, combs, decorative additions to clothing, figurines, turning figurative products, souvenirs, Christmas decorations, photo frames, picture frames, decorative rails) made of fabric, leather, straw, natural and polymer clay, ceramics, including including faience and porcelain, plaster, feathers, stone, wood, glass, metal, tin, bone, horn (except for the manufacture of products using the tusks or tusks of an elephant, hippopotamus, walrus, narwhal and wild boar, rhinoceros horn, teeth of all animals ).

In addition, Decree No. 432 enshrined the possibility of using not only artificial, but also natural materials in the manufacture of decorative flowers and compositions from them. In turn, the list of methods used in the manufacture of artistic paper products is supplemented by such techniques as paper rolling, vytinanka, cartonage.

The implementation of Decree No. 432, which entered into force on October 2, 2012, will help stimulate the development of handicraft creativity, as well as the legalization of relations in the field of the implementation of relevant activities by individuals.