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Belastingdienst / Customs CN extends the exemption on personal protective equipment

Kralendijk On March 31st , 2020, there has been communicated about the exemption from the ‘Algemene Bestedingsbelasting’ (ABB) for the import of personal protective equipment.

Many wanted and still wants to contribute to the fight against the virus. For example, by donating personal protective equipment to healthcare institutions. Customs CN therefore extends the possibility to exempt the import of personal protective equipment from the ‘Algemene Bestedingsbelasting’ (ABB) on importation under certain conditions.

They are making every effort to ensure that the import of personal protective equipment runs smoothly and quickly. Fiscal aspects should not hinder the smooth distribution of personal protective equipment to care providers in these difficult times.

Following is a list of the personal protective equipment, the conditions and the period for which the exemption is extended for.

What are Personal Protective Equipment?

This includes in any case:

  • Face masks / Mouth caps (disposable and reusable);
  • Splash goggles;
  • Examination gloves

Who is eligible for this, under what conditions?

Before you can use the exemption, you must apply for a permit from the Customs CN for each shipment.

  • Personal protective equipment must be introduced by one of these organizations:
  • government agencies;
  • auxiliary units or philanthropic institutions;
  • aid organizations, hospitals, healthcare institutions and care providers.
  • The goods are donated and used for victims of the corona crisis.

Note: Market parties wishing to sell personal protective equipment will not receive an exemption.

Organizations import donated goods in their own name

Entrepreneurs can donate personal protective equipment to the aforementioned organizations. Those organizations import the goods – in their own name. They then do not have to pay ABB on import.

Maximum effort for as little delay as possible

The Customs CN makes every effort to minimize delays at the border when importing personal protective equipment. Due to the proper design of the process, this tax arrangement hardly causes any logistical delays. The personal protective equipment then will arrive quickly at its destination.

For what period does this special exemption apply?

This special exemption is valid until further notice.

Questions?

If you have any questions, please send an email to douane@belastingdienst-cn.nl


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