Commission Decision (EU) 2026/1407 of 26 June 2026 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 Russia's military aggression against Ukraine and to persons in need in Ukraine (notified under document C(2026) 4366)

• CELEX: Decision (EU) 2026/1407
• Articles: 4

Article 1

1.   Goods shall be admitted free of import duties as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from value added tax (VAT) on imports as defined in 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) for the benefit of the persons fleeing Russia’s military aggression against Ukraine;

(ii)

being made available free of charge for the benefit of the persons fleeing Russia’s military aggression against 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, other charitable or philanthropic organisations approved by the competent authorities of Lithuania where the goods are intended to be used.

2.   Subject to prior notification to the competent authorities of Lithuania granting the relief from import duties and VAT exemption, organisations benefiting from the relief from import duties and VAT exemption in accordance with paragraph 1 may transfer the goods referred to in that paragraph, for which such relief from import duties and VAT exemption has been granted, to Ukrainian State organisations, or to charitable or philanthropic organisations approved by the Ukrainian competent authorities, for distribution of those goods free of charge to persons in need in Ukraine.

3.   Subject to fulfilling the requirements set out in 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 as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from VAT on imports as defined in 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 affected by Russia’s military aggression against Ukraine.

Article 2

1.   Lithuania shall report to the Commission information regarding the nature, quantities and value of the goods it has admitted free of import duties and VAT, in accordance with Article 1, on a monthly basis, on the fifteenth day of the month following the reporting month.

2.   By 31 July 2026, Lithuania shall communicate the following information to the Commission:

(a)

a list of organisations approved by the competent authorities of Lithuania as referred to in Article 1(1), point (c);

(b)

the following consolidated information regarding the goods admitted free of import duties and VAT in accordance with Article 1:

(i)

the customs declaration number;

(ii)

the acceptance date of the customs declaration;

(iii)

the customs procedure code;

(iv)

the destination country where the goods were intended to be used;

(v)

the Combined Nomenclature code;

(vi)

the Integrated Tariff of the European Communities code (TARIC);

(vii)

the net mass;

(viii)

the supplementary unit, if applicable;

(ix)

the value of the goods;

(x)

the duty rate;

(xi)

the VAT rate;

(xii)

the amount of uncollected duties and VAT;

(xiii)

the origin of the goods;

(xiv)

the titles of bodies and organisations referred to in Article 1(1), point (c);

(c)

the 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  ( 9 ) , with regard to goods falling within the scope of this Decision.

Article 3

Article 1 shall apply to importations into Lithuania made from 1 January 2026 to 31 March 2026.

Article 4

This Decision is addressed to the Republic of Lithuania.

It shall apply from 1 January 2026.