COVID-19: Exemption from VAT of goods required from third countries

Unofficial translation

Exemption from VAT of goods required from third countries to combat the effects of the COVID-19 pandemic in 2020.

By Commission Decision (EU) 2020/491 , adopted by the College of Commissioners on 3.04.2020, Member States are hereby authorized to exempt from import duties and value added tax imports of goods from third countries necessary to combat the effects of the COVID-19 pandemic in 2020 under certain conditions.

By Decree № 80 of 23.04.20202 the Council of Ministers (the Decree) adopt rules implementing Decision (EU) 2020/491 of the Commission on 3.04.2020, the exemption from import duties and value added tax on imports of the territory of the country of goods needed to combat the effects of the COVID-19 pandemic in 2020 by certain persons.

They shall be exempted from import duties and from value added tax on imports of goods necessary to combat the effects of the COVID-19 pandemic in 2020 set out in the Annex to Art. 7a of the Decree. The relief from import duties and value added tax shall be granted for goods imported from 30 January 2020 to 31 July 2020.

More information on the application of the duty relief and value added tax of goods needed to combat the effects of the COVID-19 pandemic in 2020 can be found on the European Commission’s website:

https://ec.europa.eu/taxation_customs/covid-19-taxud-response/covid-19-waiving-vat-and-customs-duties-vital-medical-equipment_en

See: Questions and Answers from the European Commission on relief from import duties and VAT on imports of goods needed to combat the effects of the COVID-19 pandemic in 2020.