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Commission Decision (EU) 2022/1108 of 1 July 2022 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (notified under document C(2022) 4469) (Only the Croatian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Romanian, Slovak, Slovenian and Swedish texts are authentic)

Commission Decision (EU) 2022/1108 of 1 July 2022 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (notified under document C(2022) 4469) (Only the Croatian, Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Romanian, Slovak, Slovenian and Swedish texts are authentic)

Decision (EU) 2022/1108 · Decision · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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1.   Goods shall be admitted free of import duties within the meaning of Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted of value added tax (VAT) on the imports within the meaning of Article 2(1), point (a), of Directive 2009/132/EC, where the following conditions are fulfilled: (a) the goods are intended for one of the following uses: (i) distribution free of charge by the bodies and organisations referred to in point (c) to the benefit of the persons fleeing the war in Ukraine; (ii) being made available free of charge to the benefit of the persons fleeing the war in Ukraine while remaining the property of the bodies and organisations referred to in point (c); (b) the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and Articles 52, 55, 56 and 57 of Directive 2009/132/EC; (c) the goods are imported for release for free circulation by or on behalf of State organisations including State bodies, public bodies and other bodies governed by public law or by or on behalf of charitable or philanthropic organisations approved by the competent authorities of the requesting Member States where the goods are intended to be used. 2.   Goods referred to in paragraph 1 may also be admitted free from import duties within the meaning of Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from VAT upon importation within the meaning of Article 2(1), point (a), of Directive 2009/132/EC in a requesting Member State other than the requesting Member State where the goods are intended to be used, provided the goods are imported for release for free circulation by a State organisation or other charitable or philanthropic organisation that is approved by the competent authorities and carries out similar activities in the Member State where the goods are intended to be used. 3.   The transfer of the goods between the two Member States shall be subject to prior notification by an approved charitable or philanthropic organisation to the competent authorities of the requesting Member State granting the duty relief and VAT exemption. 4.   Subject to prior notification to the competent authorities of the requesting Member State granting the duty relief, organisations benefiting from the duty relief and VAT exemption in accordance with paragraphs 1 and 2 may transfer goods referred to in paragraph 1, for which duty relief and VAT exemption has been granted, to Ukrainian State organisations or other charitable or philanthropic organisations approved by the Ukrainian competent authorities for distribution of the goods free of charge to persons in need in Ukraine. 5.   Subject to Articles 75 to 80 of Regulation (EC) No 1186/2009 and Articles 52 to 57 of Directive 2009/132/EC goods shall also be admitted free of import duties within the meaning of Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted of VAT upon importation within the meaning of Article 2(1), point (a), of Directive 2009/132/EC, where they are imported for release for free circulation by or on behalf of disaster relief agencies in order to meet their needs during the period they provide disaster relief to persons fleeing the war in Ukraine.

Article 2

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Member States shall communicate to the Commission information regarding the nature and quantities of the goods they admitted free of import duties and VAT pursuant to Article 1 monthly, on the fifteenth day of the month following the reporting month. By 31 March 2023 at the latest, the Member States shall communicate to the Commission the following information: (a) a list of organisations approved by the competent authorities in the Member States as referred to in Article 1(1), point (c); (b) the consolidated information regarding the nature and quantities of the goods admitted free of import duties and VAT pursuant to Article 1; (c) measures taken to ensure compliance with Articles 78, 79 and 80 of Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57 of Directive 2009/132/EC and, as appropriate, risk management and customs control measures taken pursuant to Article 46 of Regulation (EU) No 952/2013 of the European Parliament and of the Council  ( 4 ) , with regard to the goods falling within the scope of this Decision.

Article 3

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Article 1 shall apply to importations made to Austria, Croatia, Czechia, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Romania, Slovakia and Slovenia from 24 February 2022 to 31 December 2022.

Article 4

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This Decision is addressed to the Czech Republic, the Republic of Estonia, Ireland, the Hellenic Republic, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic and the Republic of Finland. It shall apply from 24 February 2022.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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