ExemptionEndedCustoms and tradeEuropean

Relief from customs duties and import VAT on goods needed to combat COVID-19

Commission Decision (EU) 2020/491 of 3 April 2020, adopted at the request of the Member States including France (request of 21 March 2020), grants relief from import duties and exemption from import VAT for goods needed to combat the COVID-19 pandemic, where they are imported by public bodies or approved organisations, or on their behalf, for free distribution or free provision to people affected by or involved in fighting the pandemic, as well as by disaster-relief agencies. The decision applies retroactively to imports from 30 January 2020 and, in its initial version, until 31 July 2020; it was later extended by subsequent decisions.

Measure originators

InitiatorGVT
Commission européenne
Gouvernement
🇪🇺

European origin

EU
Directive/Regulation
Décision (UE) 2020/491
Context

Franchise douanière et exonération de TVA décidées au niveau européen à la demande des États membres face à la pandémie de covid-19

Impact on public finances

No official estimate found for this measure.

Effective date
30 January 2020

Measure impact

Hospitals, public authorities and approved organisations importing masks, ventilators or other equipment to combat COVID-19 pay neither customs duties nor import VAT. No official cost estimate was found.

Official references

Law number: Décision (UE) 2020/491 de la Commission du 3 avril 2020

Procedure timeline

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

100%
3 / 3 steps
Completed
31 July 2020

Entry into force

Application
Fin de la période d'application initiale prévue par l'article 3 (prolongée par des décisions ultérieures).
Completed
3 April 2020

Publication in EU Official Journal

Publication
Adoption et publication de la décision (UE) 2020/491 au Journal officiel de l'Union européenne (L 103 I).
Completed
30 January 2020

Entry into force

Application
Application rétroactive de la franchise et de l'exonération de TVA aux importations effectuées à compter du 30 janvier 2020 (article 3).