List of national legislation* of countries that adopted temporary import support (lowering or waiving of direct and indirect duties and taxes) on certain categories of critical medical supplies in response to COVID-19

*The list is not exhaustive and is regularly updated based on the official information provided by countries.

Country Language Title Entry into force Uploaded on
Argentina Spanish Disposición No. 5/2020 Subsecretaría de Política y Gestión Comercial - Ministerio de Desarrollo Productivo (Provision No.5/2020, Subsecretariat of Policy and Trade Management, Ministry of Production) 18/03/2020 01/04/2020
Spanish Resolución No. 114/2020 de Ministerio de Desarrollo Productivo (Resolution No.114/2020, Ministry of Production) 20/03/2020 01/04/2020
Spanish Resolución No. 118/2020 de Ministerio de Desarrollo Productivo (Resolution No.118/2020, Ministry of Production) 23/03/2020 01/04/2020
Azerbajian Azerbaijani Cabinet of Ministers Resolution No 84 on the amendments in import and export Customs duties within the nomenclature of the foreign economic activity of Azerbaijan republic, approved by the Resolution nof the Cabinet of Ministers of Azerbaijan Republic on 17 November 2017, No.500 05/03/2020 21/04/2020
Azerbaijani Azərbaycan Respublikası Prezidentinin 2017-ci il 2 noyabr tarixli 1654 nömrəli Fərmanı ilə təsdiq edilmiş “İdxalı əlavə dəyər vergisindən azad edilən xammal və materialların siyahısı”nda dəyişiklik edilməsi haqqında Azərbaycan Respublikası Prezidentinin Fərmanı (Decree of the President of Azerbaijan N974 dated 27 March 2020, On Amending the List of Imported Raw Materials Exempt from the Value-Added Tax) 27/03/2020 28/04/2020
Brazil Portuguese Resoluçao No. 17/2020, Ministerio da Economia/Camara de Comercio Exterior/Comité-Executivo de Gestão (Resolution No.17.2020, Ministry of Economy/Chamber of Foreign Trade/Executive Management Committee) 18/03/2020 01/04/2020
Portuguese Secex Portaria No. 18/2020 (Secex Ordinance No.18/2020) 23/03/2020 01/04/2020
Portuguese Resoluçao No. 22/2020, Ministerio da Economia/Camara de Comercio Exterior/Comité-Executivo de Gestão (Resolution No.22.2020, Ministry of Economy/Chamber of Foreign Trade/Executive Management Committee) 26/03/2020 02/04/2020
Canada English Customs Notice 20-08 on the use of the Goods for Emergency Use Remission Order (“the Order”), (C.R.C., c. 768), and application of Tariff Item No. 9993.00.00 of the Customs Tariff in response to the COVID-19 pandemic 16/03/2020 01/04/2020
French Avis des douanes 20-08 sur l’application du Décret de remise à l’égard de marchandises devant être utilisées dans des cas d’urgence (« le décret ») (C.R.C., ch. 768) et du numéro tarifaire 9993.00.00 du Tarif des douanes en réponse à la pandémie de COVID-19 26/03/2020 01/04/2020
China Chinese Announcement of the State Council Tariff Commission regarding the second exemption list of tariffs regarding the United States and Canada, Tax Commission announcement 2020, No. 3 28/03/2020 01/04/2020
Colombia Spanish Decreto N ° 410/2020 del 16 Mar 2020 por el cual se modifica el arancel de aduanas para la importación de productos necesarios para afrontar la emergencia sanitaria provocada por el coronavirus COVID-19 (Decree No.410/2020 of 16 March 2020, which amends the import duties on the products necessary to face the sanitary emergency provoked by COVID-19) 16/03/2020 01/04/2020
Costa Rica Spanish Decreto Ejecutivo No. 42271-H (Executive Decree No. 42271-H) 29/03/2020 21/04/2020
Dominican Republic Spanish Aviso sobre la eliminación temporal de impuestos arancelarios e Impuesto sobre Transferencias de Bienes (IVA) a los artículos contenidos en las subpartidas 6210.10.00, 4015.19.11, 6307.90.30 y 9019.20.00 (Notice on the temporary waiving of Customs duty and Tax on Transfers of Goods (VAT) to the articles contained in subheadings 6210.10.00, 4015.19.11, 6307.90.30 and 9019.20.00) 02/04/2020 06/04/2020
Ecuador Spanish Comité de Comercio Exterior, Resolución 004-2020 (Foreign Trade Commiteee, Resolution 004-2020) 22/03/2020 01/04/2020
El Salvador Spanish Decreto No.604, Asamblea legislativa, Republica El Salvador (Decree No, 604 of the Legislative Assembly, Republic of El Salvador) 20/03/2020 09/04/2020
Eurasian Economic Union (EAEU)1 Russian Решение Совета ЕЭК № 21 "О внесении изменений в некоторые решения Комиссии Таможенного союза и об утверждении перечня товаров, ввозимых на таможенную территорию Евразийского экономического союза в целях реализации государствами – членами Евразийского экономического союза мер, направленных на предупреждение и предотвращение распространения коронавирусной инфекции 2019-nCoV" (Decision of the Council of the Eurasian Economic Commission No 21 "On the modifications of some Decisions of the Commission of the Customs Union and on the approval of the list of goods, imported into the customs territory of the EAEU with the objective of the implementation of measures to prevent the spread of the 2019-nCoV by the Member States of the EAEU) 16/03/2020 07/04/2020
European Union All EU languages Commission Decision C(2020) 2146 final of 3.4.2020 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 30/01/20202 06/04/2020
English Commission Decision of 23.7.2020 amending Decision (EU) 2020/491 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 23/07/2020 06/08/2020
Fiji English Ministry of Economy: Economic and Fiscal Update Supplement to the COVID-19 Response Budget Address 26/03/2020 21/04/2020
India English Government of India, Ministry of Finance, Notification No.20/2020 - Customs 09/04/2020 14/04/2020
Indonesia Indonesian Ministry of Trade, Regulation No.28 of 2020 on Accelerating Importation of Medical Devices and Personal Protection 23/03/2020 09/04/2020
Korea (Republic of) Korean Presidential Decree No.30538, Regulations on the application of quotas under Article 71 of the Customs Act 18/03/2020 21/04/2020
Malaysia Malay Makluman, Jabatan Kastam Diraja Malaysia, Pengecualian duti import dan cukai jualan jualan ke atas topeng muka (Alert, Royal Malaysian Customs Department. Exemption from import duty on face masks) 20/03/2020 28/04/2020
Malay Makluman, Jabatan Kastam Diraja Malaysia, Pengecualian duti import, duti eksais dan cukai jualan untuk bahan mentah kepada pengilang hand sanitizer (Alert, Royal Malaysian Customs Department. Exemption from import and excise duty, and sales tax on raw materials for hand sanitizers) 30/03/2020 28/04/2020
Mauritius English Mauritius Revenue Authority, Amendments to the integrated tariff with respect to the applicable rates of VAT to masks and hand sanitizer 24/03/2020 28/04/2020
New Zealand English New Zealand Customs Service. Tariff Concession Approvals, Withdrawals and Declines Notice (No.11) 2020 25/03/2020 03/04/2020
English Declaration on trade in essential goods for combating the COVID-19 pandemic 15/04/2020 21/04/2020
Panama Spanish Consejo de Gabinete, Decreto de Gabinete No.7 de 19 marzo 2020 Que modifica incisos arancelarios en el Arancel Nacional del importacion y dicta otres disposiciones (Cabinet Council, Cabinet Decree No.7 of 19 March 2020 That modifies tariff subsections in the National Import Tariffs and dictates other provisions) 19/03/2020 09/04/2020
Paraguay Spanish Presidencia de la República del Paraguay, Ministerio de Hacienda, Decreto no 3447, por el cual se modifica, en forma parcial, el anexo del decreto n° 6655, del 30 de diciembre de 2016, y sus decretos modificatorios, para el ajuste de aranceles de importación de insumos médicos sensibles para la prevención y mitigación del coronavirus (co vid-19) (Presidency of the Republic of Paraguay, Ministry of Finance, Decree no.3447 which partially adjusts the Appendix of the Decree n ° 6655, December 30, 2016, and its amending Decrees, for the adjustment of import tariffs of sensitive medical supplies for prevention and mitigation of the coronavirus (co vid-19)) 20/03/2020 01/04/2020
Spanish Decreto No.3474 Por el cual se prorroga el plazo establecido en el artículo 2° del decreto n° 2505 del 12 de setiembre de 2019, «por el cual se modifica en forma parcial el anexo del decreto n° 6655, del 30 de diciembre de 2016 y sus decretos modificatorios» (Decree No.3474 that extends the term established in Art.2 of the Decreee No. 2505 of 12 September 2019, "for which the Anex of the Decree No.665 of 30 December 2016 and its amending Decrees are partially modified") 20/03/2020 09/04/2020
Spanish Decreto No.3477 Por el cual se dispone un régimen especial en el impuesto al valor agregado (iva) sobre determinados productos sensibles, en el marco de la emergencia epidemiológica (Decree No. 3477 establishing a special VAT regime on products deemed sensitive within the framework of the epidemiological emergency) 20/03/2020 09/04/2020
Spanish Decreto 3529/20, Por el cual se modifica, en forma parcial, el anexo al Decreto n° 6655 del 30 de diciembre de 2016 y sus Decretos modificatorios; y se amplía la nómina de productos beneficiados por el Decreto n° 3477 del 20 de marzo de 2020, «por el cual se dispone un régimen especial en el impuesto al valor agregado (iva) sobre determinados productos sensibles, en el marco de la emergencia epidemiológica» (By which the annex to the Decree n ° 6655 of December 30, 2016 and its modified decrees is partially modified; and the product list of Decree no. 3477 of March 20, 2020, «by which a special regime is provided in the value tax added (vat) on certain sensitive products, in the framework of the epidemiological emergency » is expanded) 13/04/2020 16/04/2020
Peru Spanish Ministerio de Economía y Finanzas, Decreto Supremo N° 051-2020-EF, Establecen tasa de derechos arancelarios aplicable a la importación de bienes vinculados a la declaratoria de Emergencia Sanitaria (Ministry of Economy and Finance, Supreme Decree No.051-2020-EF, Establishing the rate of Customs duties applicable at import of the commodities linked to the Sanitary Emergency) 13/03/2020 28/04/2020
Spanish Ministerio de Economía y Finanzas, Decreto Supremo N° 059-2020-EF, Sustituyen el Anexo 1 del Decreto Supremo N° 051-2020-EF que establece tasa de derechos arancelarios aplicable a la importación de bienes vinculados a la declaratoria de emergencia sanitaria (Ministry of Economy and Finance, Supreme Decree No.059-2020-EF Substituting the Annex 1 of the Supreme Decree No 051-2020-EF that establishes the rate of Customs duties applicable at import of the commodities linked to the Sanitary Emergency) 28/03/2020 28/04/2020
Philippines English Republic Act No. 11469 Declaring the Existence of a National Emergency Arising from the Coronavirus Disease 2019 (COVID-19) Situation and a National Policy in Connection Therewith, and Authorizing the President of the Republic of the Philippines for a Limited Period and Subject to Restrictions, to Exercise Powers Necessary and Proper to Carry Out the Declared National Policy and For Other Purposes 25/03/2020 01/04/2020
Russian Federation Russian Постановление правительства Российской Федерации от 2 апеля 2020 г. № 419 (Decree of the government of the Russian Federation dated 2 April 2020, No.419) 02/04/2020 28/04/2020
Serbia Serbian Одлука 48/2020-4 о условима за изузимање од плаћања царинских дажбина за одређену робу, Службени гласник РС, број 48 од 31. марта 2020 (Decision 48/2020-4 on the conditions for exemption from the payment of Customs duties on certain goods, RS Official Gazette, Issue 48, 31 March, 2020) 31/03/2020 28/04/2020
Singapore English Declaration on trade in essential goods for combating the COVID-19 pandemic 15/04/2020 21/04/2020
Switzerland French, German,  Italian Ordonnance sur la suspension temporaire des droits de douane sur les biens médicaux (Ordinance on the temporary suspension of Customs duties on medical goods) 10/04/2020 21/04/2020
Turkey Turkish İthalat Rejimi Kararına Ek Karar, Karar Sayısı: 2284 (Additional Decision to the Import Regime Decision, No.2284) 25/03/2020 29/04/2020
Turkish İthalat Rejimi Kararına Ek Kararda Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 2285, Decision regarding the Amendment of the Additional Decision on Import Regime, No.2285) 25/03/2020 29/04/2020
Turkish İthalat Rejimi Kararına Ek Kararda Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 2286, Decision regarding the Amendment of the Additional Decision on Import Regime, No.2286) 25/03/2020 29/04/2020
Ukraine Ukrainian Кабінет Міністрів України, Постанова 224 вiд 20 березня 2020 "Про затвердження переліку лікарських засобів, медичних виробів та/або медичного обладнання, необхідних для здійснення заходів, спрямованих на запобігання виникненню і поширенню, локалізацію та ліквідацію спалахів, епідемій та пандемій коронавірусної хвороби (COVID-19), які звільняються від сплати ввізного мита та операції з ввезення яких на митну територію України звільняються від оподаткування податком на додану вартість" (Cabinet of Ministers of Ukraine, Resolution No 224 of 20 March 2020, On the list of medicines, medical products and/or equipment needed to implement the activities aimed at prevention of distribution, localisation and liquidation of outbreaks of the COVID-19, that are free from import duty and these operations are free from VAT at the importation onto the territory of Ukraine) 20/03/2020 16/04/2020
United Kingdom English Her Majesty's Revenue and Customs, Guidance: Pay no import duty and VAT on medical supplies, equipment and protective garments 31/03/2020 01/04/2020
United States English Office of the United States Trade Representative, Notice of product exclusions: China's acts, policies, and practices related to technology transfer, intellectual property, and innovation. Federal Register/Vol. 85, No. 47 FR No. 13970 (10 March 2020) 01/09/20193 03/04/2020
English Office of the United States Trade Representative, Notice of Product Exclusions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation. Federal Register/Vol. 85, No. 51 FR No. 1505 (16 March 2020) 24/09/20184 03/04/2020
English Office of the United States Trade Representative, Notice of Product Exclusions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation. Federal Register/Vol. 85, No. 52 FR No. 15244 (17 March 2020) 01/09/20195 03/04/2020
English Office of the United States Trade Representative, Request for Comments on Additional Modifications to the 301 Action To Address COVID-19: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation. Federal Register/Vol. 85, No. 58 FR No. 16987 (25 March 2020) 25/03/2020 03/04/2020
Uruguay Spanish Ministerio de Economía y Finanzas, Resolución, Régimen de importación 2020/05/001/60/104 (Ministry of Economy and Finance, Resolution, Import regime 2020/05/001/60/104) 24/03/2020 01/04/2020
Zimbabwe English Customs and Excise (General) (Amendment) Regulations, 2020 (No. 101) 30/03/2020 21/04/2020

1The Eurasian Economic Union (EAEU) is an international organization for regional economic integration. The Member-States of the Eurasian Economic Union are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation.
2Published on 3 April 2020, effective retroactively from 30.01.2020.
3Published on 10 March 2020, effective retroactively from 1.09.2019.
4Published on 16 March 2020, effective retroactively from 24.09.2018.
5Published on 17 March 2020, effective retroactively from 1.09.2019.