Corona: the importation of covid-19 vaccines
Use commodity code 3002 20 10 for the importation of covid-19 vaccines. The import duty for these vaccines is 0%, the VAT is 9%.
The commodity code applies from 1 January 2021 onwards.
You are only allowed to import covid-19 vaccines if you obtain permission from Farmatec.
Importation with relief or exemption
If you have permission from Farmatec to import covid-19 vaccines, you can get relief from import duties and exemption from VAT. It is possible if you are a government institution, a charity or a philanthropic institution, or alternatively, a help organisation such as a hospital or a care institution.
Apply to Customs for a license for such relief or exemption. You will only get the license if you provide the vaccines free of charge to persons in the Netherlands. All of the conditions are set out in the Commission Decision (EU) 2020/491 of the European Commission.
Please apply for the licence at the business contact point (bedrijvencontactpunt) in your area. The E-mail addresses can be found under 'Contact met de Douane tijdens de coronacrisis' on the page Douane-telefoonnummers voor bedrijven.