EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine

The measure will apply retroactively from 24 February 2022 and will be in place through 31 December 2022.

Import of “life-saving goods” to Ukraine

The European Commission (EC) today adopted a decision enabling EU Member States to temporarily waive customs duties and value added tax (VAT) on the importation from third countries of “life-saving goods” (including food, blankets, tents, electric generators, and other life-saving equipment) destined for Ukrainians affected by the war.

The measure, requested by EU Member States, will apply retroactively from 24 February 2022 and will be in place through 31 December 2022.

According to the EC release, 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.)
  • Charitable or philanthropic organisations approved by the competent authorities of the EU Member States.

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

 

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