Humanitarian aid for Ukraine: exemption from customs duties and VAT
The Ministry of Finance reminds of the possibility of applying an exemption from customs duty and VAT for goods imported into Poland from outside the European Union (EU) as part of humanitarian aid intended for refugees from Ukraine.
The exemption may be used by state/community organisations or authorised charities or charitable organisations that deal with such imports.
The charitable or philanthropic organisations which may benefit from exemption from customs duties on goods imported into Poland are specified in the regulation of the Minister of Labour and Social Policy of 10 March 2011 on defining the conditions to be met by institutions and organisations entitled to benefit from exemption from import duties on goods intended for charitable or philanthropic organisations. The regulation also includes specific conditions that institutions and organisations must meet.
The relief applies to:
– Basic necessities, i.e. goods necessary to meet essential human needs e.g. foodstuffs, medicines, clothing and bedding. These articles may not be donated against payment.
– Any goods provided free of charge by individuals or organisations outside the EU and used to raise funds at public collections organised for the benefit of deprived persons.
– Equipment and office supplies provided free of charge by persons or organisations outside the EU, which are used by charitable or philanthropic organisations.
On the other hand, as also emphasised by the Ministry of Finance in its communication, the VAT exemption applies only to social organisations or organisational units in which accounting procedures make it possible to control the use of exempt goods. Other conditions and rules for applying this exemption have been specified in Article 61 sections 3-8 of the VAT Act. VAT exemptions shall be applied in the event of applying the duty exemption.
Among other things, the following are exempt from tax: import of medicines, clothing, foodstuffs, sanitary and cleaning products and other items that serve to preserve or protect health and articles for medical purposes.
These products must be imported by social organisations or organisational units statutorily established to carry out charitable activities or to provide humanitarian aid. They cannot be donated against payment.