EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine

The measure will apply retroactively from 24 February 2022 and will be in place through 31 December 2022.

Import of “life-saving goods” to Ukraine

The European Commission (EC) today adopted a decision enabling EU Member States to temporarily waive customs duties and value added tax (VAT) on the importation from third countries of “life-saving goods” (including food, blankets, tents, electric generators, and other life-saving equipment) destined for Ukrainians affected by the war.

The measure, requested by EU Member States, will apply retroactively from 24 February 2022 and will be in place through 31 December 2022.

According to the EC release, the duty and VAT waiver applies to goods imported by:

  • State organisations (public bodies and bodies governed by public law including hospitals, governmental organisations, regional governments, communes/towns, etc.)
  • Charitable or philanthropic organisations approved by the competent authorities of the EU Member States.

Today's decision comes in addition to new VAT rules adopted in April, which allow EU Member States to extend this exemption to domestic supplies of goods and services, including donations, for the benefit of disaster victims.


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.