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VAT practical manual 2022.

2. Exemption of imports linked to Covid-19

Imports of goods needed to combat the effects of the outbreak COVID-19 carried out between January 30, 2020, and June 30, 2022 shall enjoy a franchise from import duties and an exemption from VAT to import.

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.