Imports of goods to combat Covid-19 are exempt from import duties and import VAT until April 30, 2021 (1).
For the import of face masks and hydroalcoholic gels (to combat Covid-19), this full import VAT exemption takes precedence over the application of the temporarily reduced VAT rate of 6% (2).
(1) Commission Decision (EU) 2020/1573 of 28 October 2020, amending Commission Decision (EU) 2020/491 of April 3, 2020.
Consequently, the memorandum OEO / DD 015.815 of April 3, 2020 and circular n ° 2020/C/54 of 17 April 2020 fully applicable until 30 April 2021. The exemption from import duties and VAT on imports based on Article 74 within the meaning of Decision (EU) 2020/491 can be granted in the same way and under the same conditions as that until now.
(2) Reduced rate, as referred to in article 1ter of the Royal Decree No. 20 of 20 July 1970 on VAT rates (see circular No. 2020/C/65 of 08.05.2020 ).
Source financien.belgium
