Duty, VAT exemption on COVID medical gear continues

The validity period of exemption from customs duty and VAT for imports of medical equipment and supplies needed for combating the COVID-19 pandemic is extended until 30 June 2022, said Finnish Customs in a press release on Tuesday.

The Customs issued a customer notice on 17 April 2020 in this regard.

The European Commission issued a decision on which goods are exempted from import duties and VAT when the following requirements are met:

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 organisations approved by the competent authorities in the Member States (e.g. charitable and aid organisations).

A private operator is also considered a body governed by public law, when the operator produces health and care services on behalf of and supervised by a public operator.

The goods will be exempted from duty and VAT, if the distribution is free of charge by the bodies and organisations referred to in point 1 to the persons affected by or at risk from covid-19 or involved in combating the covid-19 outbreak, or if it is 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 the decision, or the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 (Regulation on reliefs from customs duty) and Articles 52, 55, 56 and 57 of Directive 2009/132/EC, or the goods shall be admitted free of import duties and exempted of VAT on the imports 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 the persons affected by or at risk from covid-19 or involved in combatting the covid-19 outbreak.