Scope of the preferential tax regime
Article 272 of the Customs Code provides that goods sent to Solidarity organizations benefit from exemption from entry duties and taxes.
Conditions for granting the privileged tax regime
The favourable regime is granted on condition that the consignments are:
- Sent directly to Solidarity organizations admitted to benefit from the Exemption;
- Composed of donations intended to be distributed free of charge for charitable purposes to needy persons, disaster victims or other categories of people deserving assistance;
- Goods consisting of basic necessities (foodstuffs, everyday clothing and other similar items);
- Distributed directly to the beneficiary organizations.
Conditions for granting the privileged tax regime
- The requesting body submits the tax privilege application form 6.3.41 supported by the necessary documents (arrival notice, any correspondence with the donor(s), etc.) and deposits it at the import customs office;
- After obtaining agreement on the requested tax regime, it must file with the same office a detailed declaration of the goods.
Article 272 of the Customs Code provides that goods sent to Solidarity organizations benefit from exemption from entry duties and taxes.