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Practical Handbook VAT 2021

Import exemption

Exempted from are imports between 30 January 2020 and 31 December 2021 of goods necessary to combat the effects of COVID-19.

The beneficiaries of this exemption and exemption are public entities and private charitable, charitable or philanthropic organisations that have been authorised to do so.

Other operators importing on behalf of a public body or an approved private body may also benefit from this measure. will have to justify that it is acting on behalf of these entities and that the consignee of the goods has an administrative authorisation in the case of a private charitable organisation.