ExemptionEndedCustoms and tradeNational

Exemption from duties, taxes and excise on relief goods imported during the health state of emergency

Article 1 of the first amending finance law for 2020 provides that, during the health state of emergency, an order of the ministers for the budget, the interior and overseas territories lists the imports and deliveries of goods needed for relief and for restoring public services and infrastructure, which are exempt from import taxes, customs duties, dock dues (octroi de mer), circulation duties and excise duties in the areas covered by the state of emergency decree.

Measure originators

InitiatorGVT
Bruno Le Maire
Gouvernement
InitiatorGVT
Gérald Darmanin
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
24 March 2020

Measure impact

Importers and recipients of relief goods on the list set by ministerial order paid no customs duties, import taxes, dock dues or excise on them during the health state of emergency.

Official references

Law number: Loi n° 2020-289 du 23 mars 2020 (LFR 1 2020), art. 1
Official Journal: JORF n° 0072 du 24 mars 2020 (texte n° 1)

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
4 / 4 steps
Completed
24 March 2020

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur ; exonération applicable pendant la durée de l'état d'urgence sanitaire, pour les biens listés par arrêté.
Completed
23 March 2020

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2020-289 de finances rectificative pour 2020, publiée au JORF n° 0072 du 24 mars 2020.
Completed
20 March 2020

Debate and vote

Parliamentary process
Vote result
Adopted
Adoption du projet de loi par le Sénat.
Completed
19 March 2020

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote result
Adopted
Adoption du projet de loi de finances rectificative par l'Assemblée nationale.