Since February 24, 2022, a derogation granted by the EU Commission that exempts certain goods from customs duties and VAT. The background was the war in Ukraine. The regulation made it possible for ten member states to import relief goods from third countries at low prices in order to make them available to Ukrainians to make them available. The regulation thus represents an exception to the actually non-harmonized VAT collection in the EU.

Relief supplies, such as essential equipment, blankets, tents, food and power generators, are covered by the duty and VAT exemption. (Image source: Pixabay)

This regulation has now been retroactively extended until the end of 2023. It was originally valid until December 31, 2022. Government agencies and charitable organizations from the countries Poland, Romania, Slovakia, Austria, Luxembourg, Lithuania, Latvia, Estonia, France and the Netherlands will benefit from exemption from customs duties and benefits.

The relevant decision:

Commission Decision (EU) 2023/829 of 17 April 2023.

Source: DIHK