Duty relief refers to exceptions that, under certain circumstances, allow goods to be imported to the EU without being subject to duties.
Common Customs Tariff (CCT) duties are applicable to all goods imported into the EU. However, in certain well-defined circumstances, such taxation is unjustified due to special conditions under which goods are imported (e.g. when you move from a third country to the EU with your personal belongings). In such cases, the usual need to protect the economy is absent. Thus, arrangements were made both internationally and within the EU to allow goods to enjoy relief from import duties.
Legal texts
Council Regulation 1186/2009 (Official Journal L 324 of 10/12/2009, p.1) codifies all cases of duty relief and authorises EU countries to grant these reliefs, where necessary, by means of an appropriate procedure instituted for this purpose.
The regulation also allows the Commission to act, in case of emergency, by authorising EU countries to temporarily waive customs duties and VAT for the benefit of disaster victims. The countries benefiting from such decisions are subject to a reporting obligation to the Commission to ensure compliance with the required conditions for duty relief.
The relief can be applied to imports by state organisations and by approved charitable or philanthropic organisations. The validity of these Commission decisions can be extended upon request of EU countries and should be well justified.
Recent decisions
Regarding the recent Commission decisions, a relief from import duties and VAT exemption has been granted for:
- goods imported to combat COVID-19 (Commission Decision 2022/1511 applied to importations made until the end of 2022
- goods distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (Commission Decision (EU) 2025/676 applies to importations made until the end of 2025)
- goods to be distributed or made available free of charge to victims of Cyclone Chido in Mayotte (Commission Decision (EU) 2025/1969 applicable to importations made until 16 June 2025)