May 11
Trajan Shipley
20th April 2021
Covid-19 Tax

Commission extends customs and VAT waiver for imports of medical and protective equipment 

The Commission has announced it will extend the temporary customs and VAT waivers for imports of medical and protective equipment needed to fight the COVID-19 pandemic, pursuant to Article 2(1)(a) Regulation 1186/2009 and Article 2(1)(a) Directive 2009/132.

The exemption was due to expire at the end of this month, and will now apply until 31 December 2021. According to the Commission, imports of these goods remain significant as Member States continue to fight the spread of new variants of COVID-19.

Last week, the Commission published a proposal seeking to amend VAT Directive 2006/112 in order to exempt imports of vital goods and services that are distributed by the EU in times of crisis, as reported by EU Law Live here. This would allow the Commission and other EU bodies to import and purchase goods and services VAT-free where such purchases are intended to be distributed among Member States following an emergency response.

Read the Commission’s press release here.


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