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Taxation and Customs Union
News article22 December 2021Directorate-General for Taxation and Customs Union

COVID-19: Commission decides to extend customs and VAT waiver

Commission decides to extend customs and VAT waiver for imports of medical and protective equipment needed to fight the pandemic in 23 EU Member States.

On 22 December 2021, the Commission extended for 23 EU Member States, at their request, 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. Today’s decision prolongs until 30 June 2022 the customs duties and VAT relief available under the already existing exemption for the Member States concerned. The prolongation follows consultation with the Member States themselves, where the 23 countries involved indicated that they would like to continue applying the waivers. The current Decision expires at the end of this month.

Some Member States still face challenges in combatting the COVID-19 pandemic, and imports of these goods into the EU 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 and the exact details of the waivers can be found here.


Publication date
22 December 2021
Directorate-General for Taxation and Customs Union