(1)

On 24 February 2022, Russia started an unprovoked and unjustified military aggression against Ukraine. Following Russia’s invasion in Ukraine, until 24 May 2022 approximately 6.2 million people have arrived in the Union. The inflow of persons fleeing the war in Ukraine poses a challenge for the Member States concerned when it comes to ensuring sufficient humanitarian assistance and meeting the primary needs of those persons. Slovakia on 27 February 2022, Poland on 28 February 2022 and Czechia on 11 March 2022 requested assistance in accordance with Article 15(1) of Decision No 1313/2013/EU of the European Parliament and of the Council (3) regarding emergency temporary shelters, accommodation items, medicines and medical items, equipment to be used for management and provision of food for persons fleeing the war in Ukraine.

(2)

On 24 February 2022, Ukraine requested assistance in accordance with Article 16(1) of Decision No 1313/2013/EU regarding civil protection supplies.

(3)

As an expression of solidarity and support, Member States and the international community responded by supplying humanitarian assistance goods to be distributed to persons fleeing the war and arriving in the Union and to persons affected by the war in Ukraine.

(4)

On 14 March 2022, the Commission consulted the Member States on the necessity of a Commission Decision providing for relief from import duties and exemption from value added tax (‘VAT’) on goods imported for release for free circulation for distribution or making available free of charge to persons fleeing the war in Ukraine. Following that enquiry, such requests were made by Austria, Croatia, Czechia, Estonia, France, Greece, Hungary, Luxembourg, Malta, the Netherlands, Poland, Romania, Slovakia and Slovenia on 18 March 2022, Ireland and Lithuania on 21 March 2022, and Finland and Italy on 23 March 2022 (‘requesting Member States’).

(5)

As the humanitarian crisis caused by the Russian invasion in Ukraine has major consequences not only in Ukraine, but also in a number of Member States, it constitutes a disaster affecting the territory of a number of Member States 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.

(6)

It is therefore appropriate to authorise the requesting Member States to grant 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 by or on behalf of State organisations, charitable or philanthropic organisations approved by the competent authorities of the requesting Member States. Considering the unprecedented situation and the need to react quickly, it is appropriate to authorise the requesting Member States to grant duty relief and VAT exemption for goods for humanitarian assistance imported to be released for free circulation also by State organisations or other charitable or philanthropic organisations that are approved and carry out similar activities in another requesting Member State where the goods are intended to be used. In order to respond to Member States requests to provide assistance to persons who have remained in Ukraine and are seriously affected by the war it is also necessary to authorise further transfer of those goods to Ukrainian State organisations or charitable or philanthropic organisations approved by the Ukrainian competent authorities for distribution of the goods free of charge to persons in need in Ukraine. In addition, it is appropriate, to authorise the requesting Member States to grant 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 where they are imported for release for free circulation by or on behalf of disaster relief agencies in order to meet their needs during the period they provide disaster relief to persons fleeing the war in Ukraine.

(7)

In order to monitor importations for which the benefit of the relief of duties or VAT exemption is granted, the requesting Member States should inform the Commission of the nature and quantities of the various goods admitted free of import duties and VAT for distribution or making available free of charge to persons fleeing the war in Ukraine, of the organisations they have approved for the distribution or making available of those goods and of the measures taken to prevent the goods from being used for purposes other than addressing the needs of the persons fleeing the war in Ukraine.

(8)

In order to ensure compliance with the conditions laid down in this Decision, prevent irregularities and protect the financial interests of the Union and of the Member States, the requesting Member States should ensure application of risk management and pertinent customs control measures with respect to the release for free circulation and use and the subsequent transfer to Ukraine of goods for which the benefit of the relief of customs duties or VAT exemption is granted. Measures taken should be reported to the Commission within the deadline established by this Decision.

(9)

Taking into consideration the extreme challenges that the requesting Member States face, relief from import duties and exemption of VAT should be granted in respect of importations made from 24 February 2022. The relief and the exemption should remain in place until 31 December 2022.

(10)

On 19 April 2022, the Member States were consulted in accordance with Article 76, first paragraph, of Regulation (EC) No 1186/2009 and Article 53, first paragraph, of Directive 2009/132/EC,

(a)

a list of organisations approved by the competent authorities in the Member States as referred to in Article 1(1), point (c);

(b)

the consolidated information regarding the nature and quantities of the goods admitted free of import duties and VAT pursuant to Article 1;

(c)

measures 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 and, as appropriate, risk management and customs control measures taken pursuant to Article 46 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (4), with regard to the goods falling within the scope of this Decision.