Article 1
Open ↗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.