Date: 2021-05-25Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Decision (EU) 2021/826 of 17 May 2021 on relief from import duties and VAT exemption granted for goods imported by Belgium as response to the assistance requested by Greece in order to deal with the migration crisis (notified under document C(2021) 3274) (Only the Dutch, the French and the Greek texts are authentic)
Issued by European Commission
· Directorate-General for Taxation and Customs Union
Executive Summary:
This Commission Decision addresses the request by Belgium for relief from import duties and VAT exemption for goods supplied to Greece in response to the migration crisis, following Greece's assistance request of March 2, 2020. The decision grants Belgium the requested relief and exemption for goods imported on March 6, 2020, provided specific conditions are met regarding the goods' intended use and compliance with relevant regulations. The decision is addressed to Belgium and Greece.
Key Points / Main Content:
* **Import Duty Relief and VAT Exemption:**
* Goods imported by Belgium are admitted free of import duties and exempted from VAT.
* This applies under Article 21a of Regulation EC No 1186/2009 and Article 21a of Directive 2009/132/EC.
* **Conditions for Relief and Exemption:**
* Goods must be intended for free distribution to asylum seekers and migrants by the General Secretariat for Civil Protection of Greece.
* Goods must satisfy requirements of Articles 75, 78, 79, 80 of Regulation EC No 1186/2009 and Articles 52, 55, 56, 57 of Directive 2009/132/EC.
* Greek authorities must ensure compliance with Articles 78, 79, 80 of Regulation EC No 1186/2009 and Articles 55, 56, 57 of Directive 2009/132/EC.
* **Scope of Application:**
* Applies to goods imported by Belgium on March 6, 2020, and subsequently supplied to Greece in response to Greece's assistance request of March 2, 2020.
Impact Analysis:
* **Kingdom of Belgium:**
* Impact: Granted relief from import duties and VAT exemption for goods supplied to Greece, reducing financial burden.
* Action Required: Ensure goods meet the specified conditions for distribution and comply with relevant regulations.
* **Hellenic Republic:**
* Impact: Receives goods without import duties and VAT, aiding in addressing the migration crisis.
* Action Required: Ensure the General Secretariat for Civil Protection distributes goods freely to asylum seekers and migrants, and compliance with the specified regulations regarding the imported goods.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
Belgium: A country in Europe that requested relief from import duties and VAT exemption for goods supplied to Greece.
Greece: A country in Europe that requested assistance due to a migration crisis.
Council Directive 2009/132/EC: A European Union directive determining the scope of Article 143b and c of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.
Council Regulation (EC) No 1186/2009: A European Union regulation setting up a Community system of reliefs from customs duty.
Decision No 1313/2013/EU: A decision of the European Parliament and of the Council on a Union Civil Protection Mechanism.
General Secretariat for Civil Protection of the Ministry of Citizen Protection: The designated recipient of goods in Greece for distribution to asylum seekers and migrants.
25.5.2021 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n Union L 184/1
II
(Non-legislative acts)
DECISIONS
COMMISSION DECISION (EU) 2021/826
of 17 May 2021
on relief from import duties and VAT exemption granted for goods imported by Belgium as response
to the assistance requested by Greece in order to deal with the migration crisis
(notified under document C(2021) 3274)
(Only the Dutch, the French and the Greek texts are authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2009/132/EC of 19 October 2009determining the scope of Article 143(b) and (c) of
Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods(1), and in
particular Article 53, first paragraph thereof,
Having regard to Council Regulation (EC) No 1186/2009 of 16 November 2009setting up a Community system of reliefs
from customs duty(2), and in particular Article 76, first paragraph thereof,
Whereas:
(1) On 2 March 2020, Greece launched an assistance request within the meaning of Article 15 of Decision
No 1313/2013/EU of the European Parliament and of the Council(3)after a period of migration crisis.
(2) On 6 March 2020, in response to Greece’s request the Ministry of Defence of Belgium, as a State organisation within
the meaning of Article 74 of Regulation (EC) No 1186/2009 and of Article 51 of Directive 2009/132/EC, imported
and dispatched to Greece urgent aid equipment and other necessary supplies for the distribution or making available
to the asylum seekers and migrants.
(3) Pending notification of the Commission’s decision, Belgium authorised the suspension of import duties and value
added tax (‘VAT’) applicable to goods within the meaning of Article 76, second paragraph, of Regulation (EC)
No 1186/2009 and of Article 53, second paragraph of Directive 2009/132/EC.
(4) On 23 March 2020, Belgium submitted a request to grant relief from import duties and exemption of VAT of goods
supplied to Greece. Belgium provided the Commission with a detailed list indicating the nature and quantities of the
goods admitted free of import duties and exempted of VAT sent to Greece.
(1) OJ L 292, 10.11.2009, p. 5.
(2) OJ L 324, 10.12.2009, p. 23.
(3) Decision No 1313/2013/EU of the European Parliament and of the Council of 17 December 2013 on a Union Civil Protection
Mechanism (OJ L 347, 20.12.2013, p. 924).L 184/2 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n Union 25.5.2021
(5) The request of Belgium to grant relief from import duties and exemption of value added tax of goods supplied to
Greece is seen as submitted by the Member State concerned within the meaning of Article 76, first paragraph, of
Regulation (EC) No 1186/2009 and Article 53, first paragraph, of Directive 2009/132/EC, taking into
consideration that request for assistance by Greece was launched and Belgium responded within the meaning of
Article 15 of Decision No 1313/2013/EU.
(6) The humanitarian crisis requiring urgently the other Member States’ assistance in order to protect an increased
number of asylum seekers and migrants during winter time and the extreme challenges it is causing, constitutes a
disaster within the meaning of Chapter XVII, Section C, of Regulation (EC) No 1186/2009 and of Title VIII, Chapter
4, of Directive 2009/132/EC.
(7) It is therefore appropriate to grant Belgium a relief from import duties chargeable on goods imported for the
purposes described in Article 74 of Regulation (EC) No 1186/2009 and an exemption of VAT chargeable on goods
imported for the purposes described in Article 51 of Directive 2009/132/EC.
(8) On 22 October 2020, Greece confirmed to the Commission the reception of the goods referred to in the detailed list,
submitted by Belgium; informed that the General Secretariat for Civil Protection of the Ministry of Citizen Protection
had been designated as the recipient of abovementioned goods for the distribution or making available of the latter
free of charge to migrants and asylum seekers; and acknowledged that appropriate measures had been taken to
ensure compliance with Articles 78, 79 and 80 of Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57
of Directive 2009/132/EC with regard to aforementioned goods.
(9) The relief from import duties and exemption of VAT should therefore be granted in respect of importation made by
Belgium on 6 March 2020with a view to further transferring it to Greece.
(10) On 11 February 2021, the Member States were consulted in accordance with Article 76 of Regulation (EC)
No 1186/2009 and Article 53 of Directive 2009/132/EC,
HAS ADOPTED THIS DECISION:
Article 1
Goods shall be admitted free of import duties within the meaning of Article 2(1)(a) of Regulation (EC) No 1186/2009 and
exempted of VAT on the imports within the meaning of Article 2(1)(a) of Directive 2009/132/EC, where the following
conditions were fulfilled:
(a) the goods were intended for distribution and making available free of charge by the General Secretariat for Civil
Protection of the Ministry of Citizen Protection of Greece to the benefit of the asylum seekers and migrants;
(b) the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and
Articles 52, 55, 56 and 57 of Directive 2009/132/EC;
(c) appropriate measures had been taken by the Greek authorities to ensure compliance with Articles 78, 79 and 80 of
Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57 of Directive 2009/132/EC with regard to the
imported goods falling under the scope of this Decision.
Article 2
Article 1 shall apply to importation of goods by Belgium made on 6 March 2020and subsequently supplied to Greece as a
response to the assistance request made by Greece on 2 March 2020 in accordance with Article 15 of Decision
No 1313/2013/EU.25.5.2021 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n Union L 184/3
Article 3
This Decision is addressed to the Kingdom of Belgium and the Hellenic Republic.
Done at Brussels, 17 May 2021.
For the Commission
Paolo GENTILONI
Member of the Commission