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VAT deferment on imports of certain goods

In this issue:

VAT deferment on imports of certain goods during COVID-19 emergency state and 30 days after

During the emergency state period and after 30 days after the date of its closure, the VAT payment is deferred for imports of certain medicines, protection equipment, medical devices or sanitary materials used for limiting, treatment and combat of COVID-19.


Among these goods we mention:

  • Test kits for COVID-19, testing and diagnostic equipment, CN code 3822, 3002 15 and 9027 80;
  • Protective clothing and similar products (masks, gloves, plastic face shields, etc.), CN code 6307 90;
  • Thermometers code NC 9025;
  • Disinfectants and sterilization products (alcohol solution, hand disinfectant, oxygenated water) CN code 2207, 2208, 3003, 3808;
  • Medical devices (ventilators, ultrasounds, electrodiagnostic devices, etc.);
  • Medical supplies (syringes, needles, cotton wool);
  • Medicines for the treatment of COVID-19 (e.g. Paracetamol) code NC 2924;

The European Commission also published a guidance for trade on customs issues related to the COVID-19 crisis.


The guidelines can be found here: https://ec.europa.eu/taxation_customs/sites/taxation/files/covid-19-customs-guidance-for-trade.pdf


What to do?

If you import products of the type mentioned above, you will not pay VAT on import during the period of emergency and 30 days from the date of its termination.

The VAT related to these imports is shown in the VAT statement both as tax collected and as the tax deductible by the importers registered for VAT purposes in Romania.


We also recommend that you pay more attention to the tariff classifications of these types of products, to be sure that you will correctly apply the deferred payment of VAT when importing.

Our team will be at your disposal for their analysis and determination.

Prepared by:
Mihai Petre – Director, Indirect Tax
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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