PwC | Austria
  • Share
    • Choose a language:
    • Deutsch
  • Services
  • Tax
  • Tax Newsletter
    • Choose a language:
    • Deutsch
07.04.2020

COVID-19: Customs relief and VAT exemption on imports of goods to combat the ongoing coronavirus crisis

In Decision 2020/491 of 3 April 2020, the European Commission granted relief from import duties (incl. customs duties), and a VAT exemption on importation, for goods needed to combat the effects of the COVID-19 outbreak during 2020.

Customs law (Council Regulation No. 1186/2009) and Council Directive 2009/132/EC envisage the possibility of relief from customs duties and exemption from VAT on importation of goods “for the benefit of disaster victims”. The present Decision of the European Commission has created the necessary preconditions for these measures.

The measures relate to goods which fulfil the criteria set out in the relevant Regulation or Directive, insofar as the goods are imported by state organisations or on their behalf, and are distributed or made available free of charge to persons who are affected by COVID-19, are at risk from the illness, or are involved in combatting the outbreak. The measures also apply to goods imported for or on behalf of disaster relief agencies for these groups.

The Decision of the European Commission applies to importations made from 30 January to 31 July 2020.

FB twitter Linkedin GooglePlus
TagsCOVID-19customs dutiesEuropean Commissionimport
Foto von Alexandra Hainz
Alexandra Hainz alexandra.hainz@at.pwc.com

Categories

  • English
  • EU
  • Umsatzsteuer
  • Zoll

Topics

Archive

Archive

Latest News

  • Lockdown revenue compensation, December 2020
  • COVID-19 Fixed Costs Subsidy II of up to EUR 800,000
  • Lockdown: Extension of compensation for lost revenues
  • Mandatory wage tax deduction for employers without a PE for wage tax purposes in Austria about to be revoked?
  • New investment premium as an incentive for companies

Subscribe to Tax Newsletter

receive weekly Updates

The Academy

Hands-on knowledge for your success veranstaltungen.pwc.at

  • Presse
  • Kontakt
© 2015 — 2021 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.
  • Impressum
  • Legal Disclaimer
  • Privacy Policy
  • Cookies

We use cookies to personalise content and to provide you with an improved user experience. By continuing to browse this site you consent to the use of cookies. Please visit our cookie policy for further details.