European Commission Humanitarian Operation (ECHO) - Regulation
This page contains the full text of EU regulation 83/181, concerning the ‘’exemption from value added tax on the final importation of certain goods’’. Articles 40-55 are specific to VAT exemption for charitable goods and disaster relief work. The situations where VAT exemption applies are similar to the situations for exemption of import tax (see the summary of EU regulation 918/83 above). For further information specific to VAT, refer directly to the text of this regulation. Alternatively, view the summary of all EU regulations, including no 83/181 and all subsequent amendments, that concern the relief of VAT, or the text of those amendments (click here).