VAT and Customs COVID-19 information

Temporary COVID-19 VAT measures

Temporary VAT measures were introduced in response to the COVID-19 pandemic, including:

  • application of the zero rate of VAT to the supply of COVID-19 vaccines and testing kits
  • application of the zero rate of VAT to the supply to the Health Service Executive (HSE), hospitals and other health care settings of:
    • personal protection equipment
    • specified medical equipment for use in the treatment of patients with COVID-19
  • the VAT treatment applicable to the supply of emergency accommodation and donations of free goods and meals.

You can find further details in Temporary VAT measures relating to COVID-19.

Relief from VAT and Customs Duty for goods imported to combat COVID-19

Goods to combat the effects of COVID-19 can be imported from outside the European Union (EU) without the payment of VAT and Customs Duty. This will apply uninterrupted until 30 June 2022.


This relief has now ceased and is no longer available from 01 July 2022.

This relief is provided for by EU Commission Decisions. You can find further information in Relief from the payment of import duties and VAT for goods imported to combat COVID-19.

How to apply

Please complete the relevant application form:

Importing pharmaceutical products and medicines

Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.

Debt warehousing

You can find further information on how certain unpaid VAT may be ‘parked’ in the Debt warehousing section.