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Taxation and Customs Union

Commission decides to extend customs and VAT waiver for imports of medical and protective equipment needed to fight the pandemic

On 19 April 2021, the Commission decided to extend the temporary waiver of customs duties and Value-Added Tax (VAT) on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19.

The decision prolongs the customs duties and VAT relief available under the already existing exemption, which had been due to expire at the end of this month, until 31 December 2021.

The prolongation takes into consideration the challenges that Member States still face in combatting the COVID-19 pandemic, and the fact that imports of these goods remain significant. The measure will continue to support Member States financially in getting equipment such as masks or ventilators to the medical staff and patients that need them most.

More information on the decision can be found here.

Read the decision.