Exemption from Customs Duties for International Cooperation
Before 2026, the exemption from customs duties for purchases under international cooperation was based solely on Article 272 of the Customs Code. This article only targeted exceptional shipments and import operations without commercial character and shipments intended for charitable works. Imports financed by foreign loans were not explicitly exempt.
New Exemption Introduced
The Joint Note No. 9, published by the DGELF, specifies that Article 44 of the 2026 Finance Law introduces an explicit and direct exemption from customs duties. It now covers materials, equipment, and equipment imported and financed by a foreign donation or loan allocated within the framework of international cooperation, as defined in Article 13 bis of the VAT Code.
Conditions for Exemption
Two conditions are required to benefit from this exemption:
- The donation or loan must have a direct link with the beneficiary's activity.
- The goods subject to the donation or loan cannot be transferred, either for a fee or free of charge.
