#32026D1407EU import duty and VAT relief for humanitarian goods for Ukrainians
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This decision keeps import duty relief and VAT exemption available for goods brought into the EU for free distribution to people fleeing Russia’s war against Ukraine and to people in need inside Ukraine. The practical effect is to reduce the tax cost of importing humanitarian supplies. Public bodies, approved charities, and relief organisations can move eligible goods more cheaply when the goods are distributed or made available free of charge.
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Key Changes
- Continues relief from import duties for eligible humanitarian goods
- Continues VAT exemption on eligible imports
- Applies to goods distributed or made available free of charge to Ukrainian refugees and people in need in Ukraine
Obligations
What this law requires
Lithuania must admit eligible goods free of import duties and exempt them from import VAT only where the goods are intended to be distributed free of charge, or made available free of charge while remaining the organisation’s property, for the benefit of persons fleeing Russia’s military aggression against Ukraine.
Goods benefiting from the duty relief and VAT exemption must be imported for release for free circulation by, or on behalf of, Lithuanian State organisations, public bodies, other bodies governed by public law, or charitable or philanthropic organisations approved by Lithuania’s competent authorities.
Organisations benefiting from the relief or exemption must notify the competent Lithuanian authorities before transferring exempted goods to Ukrainian State organisations or Ukrainian-approved charitable or philanthropic organisations for free distribution to persons in need in Ukraine.
Disaster relief agencies may use the import duty relief and VAT exemption only for goods imported for release for free circulation by, or on behalf of, those agencies to meet their needs while providing disaster relief to persons affected by Russia’s military aggression against Ukraine.
Lithuania must report monthly to the Commission the nature, quantities and value of goods admitted free of import duties and VAT under the Decision.