Commission Decision (EU) 2025/676 of 3 April 2025 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleei...

Official Journal of the European Union 2025/676 7.4.2025 COMMISSION DECISION (EU) 2025/676 of 3 April 2025 EN L series on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine (notified under document C(2025) 1932) (Only the Lithuanian and Polish 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 2009 determining 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 2009 setting up a Community system of reliefs from customs duty (2), and in particular Article 76, first paragraph, thereof, Whereas: (1) On 24 February 2022, Russia started an unprovoked and unjustified full-scale invasion of Ukraine. As a result, millions of people fled from Ukraine, and Council Implementing Decision (EU) 2022/382 (3) established the existence of a mass influx of displaced persons from Ukraine and introduced temporary protection. The inflow of persons fleeing Russia’s military aggression against Ukraine continues to pose a challenge for the Member States concerned...