By Tommaso Fonti, LL.M. and Cristina Piangatello – International Taxation and Customs Law Department
Clarified the methods and benefits for the export and import of personal protective equipment and other useful goods to combat coronavirus by means of the EU Regulation 2020/402 and European Commission decision no. 2146.
The EU Regulation 2020/402 has established that from 15 March 2020 the export of personal protective equipment (PPE) is subject to the issue of a specific authorization compliant with the form set out in Annex 2 of the same Regulation.
For Italian operators, the authorization is granted online using the SIVA platform.
The import of PPE and other goods useful for the fight against Coronavirus can take place free of customs duties and VAT, managed through direct release.
This benefit is provided only for authorized public entities.
Who can benefit of authorisation and benefit are Italian Regions and the autonomous Provinces, other regional or local authorities, Public Administration, hospitals, local public bodies that provide essential public services such as legally recognized charitable and philanthropic organizations.
To obtain these benefits, the importers of the above-mentioned goods must submit a self-certification attesting that they are the recipients of the goods.
The European Commission, by its decision no. 2146 of 03 April 2020, authorized the application of the aforesaid benefits to imports made from 30 January 2020 to 31 July 2020.