Decision on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020

Author (Corporate)
Series Details C (2020) 2146
Publication Date 03/04/2020
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Summary:

Decision adopted by the European Commission on 3 April 2020 relating to customs duties and VAT on the import of medical equipment from non-EU countries.

Further information:

The European Commission decided to approve requests from the Member States and the United Kingdom (UK) to temporarily waive customs duties and VAT  on the import of medical devices, and protective equipment, from third countries in order to help in the fight against coronavirus. This measure includes masks and protective equipment, as well as testing kits, ventilators and other medical equipment. It would  apply for a period of 6 months, with a possibility for further extension.

Council Regulation (EC) No 1186/2009 provides for the possibility to grant duty relief for the 'benefit of disaster victims'. Council Directive 2009/132/EC has mirroring provisions as regards exemption from VAT on the final importation of certain goods.

Source Link Link to Main Source https://ec.europa.eu/taxation_customs/sites/taxation/files/03-04-2020-import-duties-vat-exemptions-on-importation-covid-19.pdf
Related Links
Official
European Commission: Press Release, 03/04/2020: Coronavirus: Commission waives customs duties and VAT on the import of medical equipment from non-EU countries https://ec.europa.eu/commission/presscorner/detail/en/ip_20_575

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