The Financial Administration has published the information on its website on prolongation of the time limit of exemption from customs charges and VAT for import of goods necessary for fighting against the effects of the spreading of the COVID-19 disease, until 31 December 2021.

This information is based on the Commission implementing decision (EU) no. 2020/660 and follows up on the initial information about this exemption issued by the Financial Administration on 7 April 2020 with the original time limit for exemption lasting from 30 January 2020 to 31 July 2020. This time limit has subsequently been prolonged several times.

Exemption from customs charges and VAT on import of goods primarily applies to state-owned entities, charitable organisations and rescue units. It also applies to goods of non-commercial nature up to the value of EUR 45, when the sender and recipient are exclusively individuals. Import of items of negligible value, i.e. goods with value not exceeding EUR 22, made by an enterprising as well as by a private person, is also exempted. Nevertheless, we would like to point out that in connection to an amendment of the VAT act, which is expected to take effect as of 1 July 2021, exemption of the last one mentioned will be cancelled.