Friday , March 1 2024

Belastingdienst / Customs CN grants exemption from ABB on the import of personal protective equipment

The corona virus poses major challenges for citizens and companies. Customs CN also sees that many want to contribute to the fight against the virus. For example, by donating personal protective equipment to healthcare institutions. This is urgently needed, because there is a great shortage of these resources. Customs CN therefore offers the possibility to exempt the import of personal protective equipment from the Algemene Bestedingsbelasting (hereinafter ABB) on importation under certain conditions.

We make every effort to ensure that the import of personal protective equipment runs smoothly and quickly. Fiscal aspects should not hinder the smooth distribution of personal protective equipment to care providers in these difficult times.

That is why we apply a special exemption on request.

Who is eligible for this, under what conditions?

  • Personal protective equipment must be introduced by one of these organizations: government agencies, auxiliary units or philanthropic institutions;
  • The goods are donated and used for victims of the corona crisis.

Note: Market parties wishing to sell personal protective equipment will not receive an exemption.

Organizations import donated goods in their own name

Entrepreneurs can donate personal protective equipment to the aforementioned organizations. Those organizations import the goods – in their own name. They then do not have to pay ABB on import.

Maximum effort for as little delay as possible

The Customs CN makes every effort to minimize delays at the border when importing personal protective equipment. Due to the proper design of the process, this tax arrangement hardly causes any logistical delays. The personal protective equipment then will arrive quickly at its destination.

For what period does this special exemption apply?

Immediately, for a period of three months.


If you have any questions, please send an email to


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