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Practical Handbook VAT 2022

2.Covid-19 related import exemption

Imports of goods necessary to combat the effects of the outbreak of COVID-19 made between 30 January 2020 and 30 June 2022 will benefit from an import duty exemption and an exemption from VAT on import.

The beneficiaries of this exemption shall be

  • Public entities.

  • Private charitable, charitable or philanthropic organisations that have been approved.

  • Other operator importing on behalf of a public body or an approved private body.

  • Other operator when the importation is made for the subsequent donation of the purchased equipment to a public body or to approved private bodies.