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VAT practical manual 2022.

2. Exemption of imports linked to Covid-19

Imports of goods necessary to combat the effects of the COVID-19 outbreak carried out between January 30, 2020 and June 30, 2022 They will enjoy an exemption from import duties and an exemption from VAT on imports.

The beneficiaries of this franchise will be:

  • Public entities.

  • Private charitable, philanthropic or charitable organizations that have been authorized.

  • Another operator that imports on behalf of a public entity or an authorized private organization.

  • Another operator when the import is carried out for the subsequent donation of the acquired material to a public entity or to authorized private organizations.