There has been an exemption from import duties and VAT for the import of goods that are needed to combat COVID-19 since April 2020. This includes protective equipment, test kits or medical devices such as ventilators.
The measure was initially limited to July 31, 2020 and will now be extended by three months until October 31, 2020.
authorized to import medical goods and devices duty-free or import VAT-free are
• government agencies and public institutions such as hospitals or municipalities,
• Welfare or civil protection organizations.
Further information and a detailed FAQ also can be found on the website of the German customs administration on the corona crisis (German Language only).

Commission Decision (EU) 2020/1101 of July 23, 2020 amending Decision (EU) 2020/491 on the exemption from import duties and goods needed to combat the effects of the COVID-19 outbreak in 2020 VAT (notified under document C (2020) 4936); OJ L 241 of July 27, 2020, p. 36.