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Zero rate on imports of these products

Royal Decree-Law 15/2020, in the wording given by Royal Decree-Law 27/2020, establishes that from April 23 to October 31, 2020 (both included), the 0 percent VAT rate will be applied to imports of goods included in annex , when the importers (box 8 of the customs declaration) are public law entities, clinics or hospital centers, or private social entities.

Taking into account that many of these operations were already exempt from VAT on import by application of COMMISSION DECISION (EU) 2020/491 of April 3, 2020 , the zero rate will be applied for those cases in which it is outside the scope of the Decision (e.g.: clinics or hospital centers that are not considered social entities).

The way to apply this type 0 will be by including the code 125 in box 37.2 of the import DUA. This code is incompatible with C26 (that of the exemption for disaster victims) and therefore, customs debt will arise.