The import of goods to combat Covid-19 is exempt from import duties and VAT on imports until 31 December 2022 (1).
This full import VAT exemption takes precedence over the application of the temporarily reduced VAT rate of:
- 6% for the import of mouth masks and hydroalcoholic gels (to fight Covid-19) (2)
- 0 % for the import of Covid-19 vaccines and medical devices for the in vitro diagnosis of this disease (3)
(1) Commission Decision (EU) 2022/1511 of 7 September 2022(link is external).
(2) Reduced rate, as referred to in Article 1ter of the Royal Decree no. 20 of 20 July 1970 on VAT rates (see circular no. 2022/C/90 of 19.09.2022(link is external) – update ).
(3) Reduced rate, as referred to in Article 1ter/2 of the Royal Decree no. 20 of 20 July 1970 on VAT rates (see circular no. 2021/C/33 of 07.04.2021(link is external)).
Source: belgium.be
