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Attn: All Economic Operators - VAT treatment of supplies of goods needed to combat the COVID-19 outbreak

The Commission adopted on 3 April 2020 Decision C(2020)2146 authorising Member States to grant relief from import duties and VAT exemption on importation for goods needed to combat the effects of the COVID-19 outbreak during 2020.   The exemption is applicable from 30 January until 31 July 2020 and could be extended should the need arises.  The organisations which are eligible include State organisations, charitable or philanthropic organisations and imports done on behalf of these organisations.

Consequently, the following procedure would need to be adhered to: 

  1. The organization or the economic operator on behalf of the organization applies for the authorisation at the Special Procedures Unit (SPU) by sending an email to specialprocedures.customs@gov.mt
  2. The application must include the commodities to be imported. 
  3. The SPU verifies whether the same commodities fall within the scope of the decision
  4. An authorisation will be issued for a specific period and for the specific commodities
  5. Each authorisation will expire on the  31st July 2020
  6. When other items are to be imported, a new request would need to be submitted to the SPU to add the  new commodities to the already issued authorisation
  7. An undertaking would be required by the organisation approved for the distribution or making available of those goods and the measures taken to prevent the goods from being used for purposes other than combating the effects of this outbreak
  8. Procedure code 4000C26 - Goods imported for the benefit of disaster victims (as in Council Regulation 1186/2009 and with suspension of VAT) applies
  9. Certificate number 1995 in box 44 (produced documents/certificates) and the authorisation number issued by SPU shall be declared (reference number)
  10. All the pertinent documents, including a soft copy of the authorisation would need to be uploaded in the National Import System (NIS)
  11. In the additional remarks box of the declaration, the beneficiary of the goods must be clearly specified

For additional clarification, kindly contact Director Compliance & Systems, Mr Alan Mamo (Tel: 25685110 or email: alan.mamo@gov.mt  ).