The EU Commission approves requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of medical equipment.
On 3 April, the Commission decided to approve requests from all Member States and the UK to temporarily waive customs duties and VAT on the import of masks, testing kits, ventilators, medical devices, and protective equipment, from third countries in order to help in the fight against COVID-19. The decision takes effect retroactively from 30 January and it will apply for a period of 6 months, with a possibility for further extension. Both EU Customs and VAT legislation provide for the possibility of granting duty reliefs/VAT exemptions for the 'benefit of disaster victims'.
Should you have any queries or wish to discuss further, please send an email to covid@kpmg.com.mt.
Originally published 06 April 2020
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