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Date de publication
05 January 2022
The period of duty and VAT relief on imports that was granted for goods needed to fight the effects of the Covid-19 outbreak has now ended.
In its decision (EU) 2021/2313, the European Commission extended the exemption from VAT for most EU countries except France, Slovakia, Lithuania and Cyprus.
Effective January 1, 2022, imports into France of Covid-19 related healthcare goods are once again subject to customs duties and VAT.
However, most products concerned, such as the vaccine against SARS coronaviruses (HS code 3002 41 10 00) and diagnostics reagents for the SARS-CoV virus (HS code 3822 19 00 10) have a nil rate of customs duties, so only VAT is due.
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