Today, the Government extended the validity of the Ordinance determining the list of goods to combat the effects of the COVID-19 epidemic which are temporarily free of import duties and exempt from VAT upon import by six months. The Ordinance has been extended until 30 April 2021.
The customs legislation and the Value Added Tax Act (ZDDV-1) enable the exemption of import duties and VAT under certain conditions when importing goods in the event of natural disasters. The exemption is possible in connection with the decision of the European Commission. The latter adopted this decision due to the COVID-19 epidemic and last extended it until 30 April 2021. The exemption from import duties and VAT for protective equipment, medical aids and other goods necessary for the prevention of the spread of COVID-19 pandemic and management of its consequences continues to apply in Slovenia upon import.
The exemption applies to imports between 30 January 2020 and 30 April 2021, i.e.:
- state organisations, including state authorities, public bodies and other entities governed by public law, and
- organisations approved by competent authorities in the Member States,
if the goods are intended for free distribution to people affected by the outbreak of the COVID-19 epidemic, those who are subject to the outbreak or deal with it, or for free use by the relevant people whereby the goods remain in the ownership of the aforementioned authorities and organisations.
The goods must meet the requirements of the customs legislation and legislation relating to VAT. The goods are also exempt from import duties and VAT upon import if they were imported in order to be released for free circulation by disaster-relief agencies to meet their needs at the time when providing aid in natural disasters to people affected by the outbreak of the COVID-19 epidemic, those who are exposed to the outbreak or who are dealing with it.
