Commission Decision (EU) 2022/1511 of 7 September 2022 on relief from import duties and VAT exemption on importation granted, for goods needed to combat the effects of the COVID-19 outbreak during 2022 (notified under document C(2022)6284) (Only the Dutch, French, German, Latvian, Portuguese and Slovenian texts are authentic)
Commission Decision (EU) 2022/1511 of 7 September 2022 on relief from import duties and VAT exemption on importation granted, for goods needed to combat the effects of the COVID-19 outbreak during 2022 (notified under document C(2022)6284) (Only the Dutch, French, German, Latvian, Portuguese and Slovenian texts are authentic)
Decision (EU) 2022/1511 · 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 ↗
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 any of the following:
(i)
distribution free of charge by the bodies and organisations referred to in point (c) to persons affected by or at risk from COVID-19 or involved in combating the COVID-19 outbreak;
(ii)
being made available free of charge to the persons affected by or at risk from COVID-19 or involved in combating the COVID-19 outbreak 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 to Belgium, Latvia, Austria, Portugal or Slovenia (‘the requesting Member States’) 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 organisations approved by the competent authorities in those Member States.
2. 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 on the imports within the meaning of Article 2(1), point (a), of Directive 2009/132/EC, where they are imported for release into 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 affected by or at risk from COVID-19 or involved in combatting the COVID-19 outbreak.
1. The requesting Member States shall communicate to the Commission information regarding the nature and quantities of the various goods admitted free of import duties and VAT pursuant to Article 1, every two months on the fifteenth day of the month following the reporting period.
2. By 31 March 2023 at the latest, each requesting Member State shall communicate to the Commission the following information:
(a)
a list of organisations approved by the competent authorities in the relevant requesting Member State as referred to in Article 1(1), point (c);
(b)
the following consolidated information regarding the nature and quantities of the various goods admitted free of import duties and VAT pursuant to Article 1:
(i)
customs declaration number;
(ii)
acceptance date;
(iii)
Combined Nomenclature code;
(iv)
Integrated Tariff of the European Communities code (TARIC);
(v)
net mass;
(vi)
supplementary unit, if applicable;
(vii)
value of goods;
(viii)
duty rate;
(ix)
VAT rate;
(x)
amount of uncollected duties and VAT;
(xi)
origin of goods;
(xii)
titles of proprietary bodies and organisations referred to in Article 1(1), point (c), with respect to goods made available free of charge to persons affected by or at risk from COVID-19 or involved in combating the COVID-19 outbreak;
(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;
(d)
where appropriate, the risk management and control measures undertaken by the requesting Member State, as provided for by Article 46 of Regulation (EU) No 952/2013 of the European Parliament and of the Council ( 4 ) , with regard to the goods falling under the scope of this Decision.
This Decision is addressed to the Kingdom of Belgium, the Republic of Latvia, the Republic of Austria, the Portuguese Republic and the Republic of Slovenia.
It shall apply from 1 July 2022.
