Exemptions from customs duties and VAT on goods imported for the benefit of persons affected by the pandemic situation
Information from the Financial Directorate of the Slovak Republic on relief from customs duties and VAT on goods imported for the benefit of disaster victims.
The European Commission has prepared a proposal for a Commission Decision to apply duty-free and value-added tax relief to goods imported for the benefit of persons affected by a SARS-CoV-2 pandemic under the following conditions:
Only goods imported from third countries by governmental organizations or other approved charitable or philanthropic organizations may be exempt from customs duties and value added tax if these goods are intended for:
- Free assignment to people affected by a SARS-CoV-2 pandemic (such as masks / respirators provided free of charge to citizens), or
- Available free of charge to those involved in the fight against COVID-19 and directly exposed to the risk of infection (eg protective equipment, devices, etc., intended for rescue units to meet their needs during the rescue operation).
This Commission Decision (exemption from customs duties and value added tax) should apply to all imports of such goods made between 30 January 2020 and 31 July 2020 (ie also imports made prior to the issuance of this Decision). However, it shall not apply to goods procured from another Member State or to goods purchased and delivered in the Slovak Republic.
Administrative fees: The provisions of § 4 para. 4 of the Act on Administrative Fees: acts and procedures carried out and done as a result of the coronavirus pandemic shall be excempt from administrative fees.