01 July 2022

COMMISSION WAIVES IMPORT DUTIES AND VAT ON VITAL GOODS FOR UKRAINE

On 1 July, the European Commission adopted a Decision enabling Member States to temporarily waive customs duties and VAT on the importation from third countries of food, blankets, tents, electric generators and other life-saving equipment destined for Ukrainians affected by the war. This measure, which was requested by Member States, will apply retroactively from 24 February 2022 and will be in place until 31 December 2022.

The duty and VAT waiver applies to goods imported by state organisations (public bodies and bodies governed by public law including hospitals, governmental organisations, regional governments, communes/towns, etc.) and charitable or philanthropic organisations approved by the competent authorities of the Member States.

The Decision comes in addition to the new VAT rules adopted in April, which allow Member States to extend this exemption to domestic supplies of goods and services, including donations, for the benefit of disaster victims.

Source: European Commission