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VAT practical manual 2021.

Import exemption

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

The beneficiaries of this franchise and exemption are public entities and private organizations of a charitable, charitable or philanthropic nature that have been authorized

Other operators who import on behalf of a public entity or an authorized private organization may also benefit from this measure . It must be justified that it is acting on behalf of these entities and that the recipient of the goods has an administrative authorization in the case of being a private organization of a beneficial nature.