“On 17 April 2023, the European Commission adopted a Decision which extends for ten Member States the current possibility to temporarily waive customs duties and VAT on the importation from non-EU countries of food, blankets, tents, electric generators and other life-saving equipment destined for Ukrainians affected by the war.
The extension of this measure, requested by ten Member States, will apply retroactively from 1 January 2023 and remains in place until 31 December 2023. The measure will apply in Estonia, France, Latvia, Lithuania, Luxembourg, the Netherlands, Austria, Poland, Romania and Slovakia. The original Decision applied from 24 February 2022 to 31 December 2022.
In the wake of Russia’s unprovoked and unjustified military aggression against Ukraine, around 4 million Ukrainians have been granted temporary protection in Europe. Millions more have had to flee their homes but remained in Ukraine. This is putting a lot of pressure on Member States, which need to provide humanitarian assistance to large numbers of persons fleeing the war, while also supporting internally displaced Ukrainians at risk of hunger and disease.
The duty and VAT waiver applies to goods imported by the following organisations in the Member States concerned:
State organisations (public bodies and bodies governed by public law including hospitals, governmental organisations, regional governments, communes/towns, etc.)
Charitable or philanthropic organisations approved by the competent authorities of the Member States.
Source: taxation-customs.ec.europa.eu
