{
  "url": "https://openlegislation.uk/eu-decision-2020-1101/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1101/introduction.json",
  "legislation": "eudn/2020/1101",
  "legislation_title": "Commission Decision (EU) 2020/1101 of 23 July 2020 amending Decision (EU) 2020/491 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 (notified under document number C(2020) 4936)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-1101",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Decision (EU) 2020/1101\nof 23 July 2020\namending Decision (EU) 2020/491 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020\n(notified under document number C(2020) 4936)\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods, and in particular Article 53, first paragraph, thereof, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,\nHaving regard to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, and in particular Article 76, first paragraph, thereof, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,\nWhereas:\n(1)\nCommission Decision (EU) 2020/491 grants relief from import duties and exemption of VAT on importation of goods needed to combat the effects of the COVID-19 outbreak until 31 July 2020.\n(2)\nOn 11 June 2020, the Commission consulted the Member States in accordance with recital (5) of Decision (EU) 2020/491 whether an extension was necessary, following which Member States requested the extension of the relief.\n(3)\nThe imports made by Member States under Decision (EU) 2020/491 have been beneficial in providing State organisations or approved organisations by the competent authorities in the Member States access to needed medical equipment and personal protective equipment, for which a shortage exists. Trade statistics for such goods have indicated that importations are still high. Since the number of COVID-19 infections in Member States still poses public health risks and as shortages for goods needed to combat the COVID-19 pandemic are still reported in the Member States, it is necessary to extend the period of application provided in Decision (EU) 2020/491 by three months.\n(4)\nIn order to allow a proper reporting by Member States of the obligations derived from Decision (EU) 2020/491, it is appropriate to extend the deadline provided for in Article 2 of Decision (EU) 2020/491.\n(5)\nOn 24 June 2020, the Member States were consulted on the requested extension in accordance with Article 76 of Regulation (EC) No 1186/2009 and Article 53 of Directive 2009/132/EC.\n(6)\nDecision (EU) 2020/491 should therefore be amended accordingly,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 292, 10.11.2009, p. 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 324, 10.12.2009, p. 23."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Commission Decision (EU) 2020/491 of 3 April 2020 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak during 2020 (OJ L 103, 3.4.2020, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1101/introduction",
    "retrieved_at": "2026-11-01T15:12:12.566099+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}