Rozhodnutí Komise (EU) 2026/1407 ze dne 26. června 2026 o osvobození od dovozního cla a od daně z přidané hodnoty při dovozu pro zboží, které má být zdarma rozděleno nebo dáno k dispozici osobám prchajícím před vojenskou agresí Ruska proti Ukrajině a osobám v nouzi na Ukrajině (oznámeno pod číslem C(2026)4366)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having 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 goodsOJ L 292, 10.11.2009, p. 5 , ELI: http://data.europa.eu/eli/dir/2009/132/oj. , and in particular Article 53, first paragraph, thereof,

Having regard to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs dutyOJ L 324, 10.12.2009, p. 23 , ELI: http://data.europa.eu/eli/reg/2009/1186/oj. , and in particular Article 76, first paragraph, thereof,

Goods shall be admitted free of import duties as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from value added tax (VAT) on imports as defined in Article 2(1), point (a), of Directive 2009/132/EC, where the following conditions are fulfilled:

(a) the goods are intended for one of the following uses:(i) distribution free of charge by the bodies and organisations referred to in point (c) for the benefit of the persons fleeing Russia’s military aggression against Ukraine;(ii) being made available free of charge for the benefit of the persons fleeing Russia’s military aggression against Ukraine while remaining the property of the bodies and organisations referred to in point (c);

(i) distribution free of charge by the bodies and organisations referred to in point (c) for the benefit of the persons fleeing Russia’s military aggression against Ukraine;

(ii) being made available free of charge for the benefit of the persons fleeing Russia’s military aggression against Ukraine while remaining the property of the bodies and organisations referred to in point (c);

(b) the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and Articles 52, 55, 56 and 57 of Directive 2009/132/EC;

(c) the goods are imported for release for free circulation by, or on behalf of, State organisations including State bodies, public bodies and other bodies governed by public law or by, or on behalf of, other charitable or philanthropic organisations approved by the competent authorities of Lithuania where the goods are intended to be used.

Subject to prior notification to the competent authorities of Lithuania granting the relief from import duties and VAT exemption, organisations benefiting from the relief from import duties and VAT exemption in accordance with paragraph 1 may transfer the goods referred to in that paragraph, for which such relief from import duties and VAT exemption has been granted, to Ukrainian State organisations, or to charitable or philanthropic organisations approved by the Ukrainian competent authorities, for distribution of those goods free of charge to persons in need in Ukraine.

Subject to fulfilling the requirements set out in Articles 75 to 80 of Regulation (EC) No 1186/2009 and Articles 52 to 57 of Directive 2009/132/EC, goods shall also be admitted free of import duties as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from VAT on imports as defined in Article 2(1), point (a), of Directive 2009/132/EC where they are imported for release for free circulation by, or on behalf of, disaster relief agencies in order to meet their needs during the period they provide disaster relief to persons affected by Russia’s military aggression against Ukraine.

OJ L 292, 10.11.2009, p. 5 , ELI: http://data.europa.eu/eli/dir/2009/132/oj.

(1) On 24 February 2022 , Russia started an unprovoked and unjustified full-scale invasion against Ukraine. As a result, millions of people fled from Ukraine, and Council Implementing Decision (EU) 2022/382Council Implementing Decision (EU) 2022/382 of 4 March 2022 establishing the existence of a mass influx of displaced persons from Ukraine within the meaning of Article 5 of Directive 2001/55/EC, and having the effect of introducing temporary protection (OJ L 71, 4.3.2022, p. 1 , ELI: http://data.europa.eu/eli/dec_impl/2022/382/oj). established the existence of a mass influx of displaced persons from Ukraine and introduced temporary protection. The inflow of persons fleeing Russia’s military aggression against Ukraine continues to pose a challenge for the Member States concerned when it comes to ensuring sufficient humanitarian assistance and meeting the primary needs of those persons.

(2) On 24 February 2022 , Ukraine requested assistance in accordance with Article 16(1) of Decision No 1313/2013/EU of the European Parliament and of the CouncilDecision No 1313/2013/EU of the European Parliament and of the Council of 17 December 2013 on a Union Civil Protection Mechanism (OJ L 347, 20.12.2013, p. 924 , ELI: http://data.europa.eu/eli/dec/2013/1313/oj). regarding civil protection supplies. As an expression of solidarity and support, Member States and the international community have responded by supplying humanitarian assistance goods to be distributed to persons fleeing Russia’s military aggression and arriving in the Union and to other persons affected by the military aggression against Ukraine.

(3) Commission Decision (EU) 2022/1108Commission Decision (EU) 2022/1108 of 1 July 2022 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (OJ L 178, 5.7.2022, p. 57 , ELI: http://data.europa.eu/eli/dec/2022/1108/oj). granted, in respect of certain Member States, relief from import duties and exemption from value added tax (VAT) on importation of goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine. Commission Decision (EU) 2023/829Commission Decision (EU) 2023/829 of 17 April 2023 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the military aggression in Ukraine and to persons in need in Ukraine (OJ L 104, 19.4.2023, p. 25 , ELI: http://data.europa.eu/eli/dec/2023/829/oj). extended those measures in respect of certain Member States until 31 December 2023 . Those measures were subsequently extended, in respect of certain Member States, until 31 December 2024 by Commission Decision (EU) 2024/775Commission Decision (EU) 2024/775 of 4 March 2024 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the military aggression in Ukraine and to persons in need in Ukraine (OJ L, 2024/775, 6.3.2024 ELI: http://data.europa.eu/eli/dec/2024/775/oj). , followed by Commission Decision (EU) 2025/676Commission Decision (EU) 2025/676 of 3 April 2025 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine (OJ L, 2025/676, 7.4.2025, ELI: http://data.europa.eu/eli/dec/2025/676/oj). extending those measures until 31 December 2025 in respect of Poland and Lithuania.

(4) In September 2025, the Commission consulted the Member States to which Decision (EU) 2025/676 applies, on the need to extend the validity of the measures. On 10 December 2025 , a request to extend the measures was made by Lithuania. Lithuania justified its request by explaining that Decision (EU) 2025/676 provides a legal basis for the application of Article 101a of Directive 2006/112/EC, allowing Member States to exempt (domestic) supplies and intra-Community acquisitions of the goods covered by that Decision when granting a VAT exemption on the importation of the same type of goods.

(5) The humanitarian crisis caused by Russia’s unprovoked and unjustified full-scale invasion of Ukraine is still ongoing and assistance may be needed for those fleeing the military aggression against Ukraine and for those who remain in Ukraine. This unstable situation is having major consequences not only for Ukraine, but also for certain Member States. Thus, it constitutes a disaster affecting one or more Member States as referred to in Article 74(1), point (a), of Regulation (EC) No 1186/2009 and Article 51, first paragraph, point (a), of Directive 2009/132/EC.

(6) It is therefore appropriate to authorise Lithuania to grant relief from import duties chargeable on goods imported for the purposes set out in Article 74 of Regulation (EC) No 1186/2009 and an exemption from VAT chargeable on goods imported for the purposes set out in Article 51 of Directive 2009/132/EC by, or on behalf of, State organisations, as well as charitable or philanthropic organisations approved by the competent authorities of Lithuania. In order to respond to the request of Lithuania to provide assistance to persons who have remained in Ukraine and are seriously affected by Russia’s military aggression against Ukraine, it is also necessary to authorise further transfer of those goods to Ukrainian State organisations or charitable or philanthropic organisations approved by the Ukrainian competent authorities for the distribution of those goods free of charge to persons in need in Ukraine. In addition, it is appropriate to authorise Lithuania to grant relief from import duties chargeable on goods imported for the purposes set out in Article 74 of Regulation (EC) No 1186/2009 and an exemption from VAT chargeable on goods imported for the purposes set out in Article 51 of Directive 2009/132/EC where they are imported for release for free circulation by, or on behalf of, disaster-relief agencies in order to meet their needs during the period they provide disaster relief to persons affected by Russia’s military aggression against Ukraine. Since 2024, the use of the measures has decreased significantly. The Commission therefore considers it appropriate to limit the extension of those measures to a period of three months.

(7) In order to monitor importations of goods for which relief from import duties or VAT exemption is granted, Lithuania should inform the Commission of the nature, quantities and value of the goods admitted free of import duties and VAT to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine, of the organisations they have approved for the distribution or making available of those goods and of the measures taken to prevent the goods from being used for purposes other than addressing the needs of persons fleeing Russia’s military aggression against Ukraine.

(8) In order to ensure compliance with the conditions laid down in this Decision, prevent irregularities and protect the financial interests of the Union and of the Member States, Lithuania should ensure the application of risk management and pertinent customs control measures with respect to the release for free circulation and use, and the subsequent transfer to Ukraine, of goods for which relief from import duties or VAT exemption is granted. Measures taken should be reported to the Commission within the deadline laid down in this Decision.

(9) Taking into consideration the challenges that Lithuania faces, relief from import duties and exemption from VAT should be granted in respect of importations made from 1 January 2026 . The relief and the exemption should remain in place until 31 March 2026 .

(10) On 5 February 2026 , the Member States were consulted in accordance with Article 76, first paragraph, of Regulation (EC) No 1186/2009 and Article 53, first paragraph, of Directive 2009/132/EC,

Lithuania shall report to the Commission information regarding the nature, quantities and value of the goods it has admitted free of import duties and VAT, in accordance with Article 1, on a monthly basis, on the fifteenth day of the month following the reporting month.

By 31 July 2026 , Lithuania shall communicate the following information to the Commission:

(a) a list of organisations approved by the competent authorities of Lithuania as referred to in Article 1(1), point (c);

(b) the following consolidated information regarding the goods admitted free of import duties and VAT in accordance with Article 1:(i) the customs declaration number;(ii) the acceptance date of the customs declaration;(iii) the customs procedure code;(iv) the destination country where the goods were intended to be used;(v) the Combined Nomenclature code;(vi) the Integrated Tariff of the European Communities code (TARIC);(vii) the net mass;(viii) the supplementary unit, if applicable;(ix) the value of the goods;(x) the duty rate;(xi) the VAT rate;(xii) the amount of uncollected duties and VAT;(xiii) the origin of the goods;(xiv) the titles of bodies and organisations referred to in Article 1(1), point (c);

(i) the customs declaration number;

(ii) the acceptance date of the customs declaration;

(iii) the customs procedure code;

(iv) the destination country where the goods were intended to be used;

(v) the Combined Nomenclature code;

(vi) the Integrated Tariff of the European Communities code (TARIC);

(vii) the net mass;

(viii) the supplementary unit, if applicable;

(ix) the value of the goods;

(x) the duty rate;

(xi) the VAT rate;

(xii) the amount of uncollected duties and VAT;

(xiii) the origin of the goods;

(xiv) the titles of bodies and organisations referred to in Article 1(1), point (c);

(c) the measures taken to ensure compliance with Articles 78, 79 and 80 of Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57 of Directive 2009/132/EC and, as appropriate, risk management and customs control measures taken pursuant to Article 46 of Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj). , with regard to goods falling within the scope of this Decision.

OJ L 324, 10.12.2009, p. 23 , ELI: http://data.europa.eu/eli/reg/2009/1186/oj.

Article 1 Article 1 1.Goods shall be admitted free of import duties as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from value added tax (VAT) on imports as defined in Article 2(1), point (a), of Directive 2009/132/EC, where the following conditions are fulfilled: (a) the goods are intended for one of the following uses:(i) distribution free of charge by the bodies and organisations referred to in point (c) for the benefit of the persons fleeing Russia’s military aggression against Ukraine;(ii) being made available free of charge for the benefit of the persons fleeing Russia’s military aggression against Ukraine while remaining the property of the bodies and organisations referred to in point (c); (b) the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and Articles 52, 55, 56 and 57 of Directive 2009/132/EC;(c) the goods are imported for release for free circulation by, or on behalf of, State organisations including State bodies, public bodies and other bodies governed by public law or by, or on behalf of, other charitable or philanthropic organisations approved by the competent authorities of Lithuania where the goods are intended to be used. 2.Subject to prior notification to the competent authorities of Lithuania granting the relief from import duties and VAT exemption, organisations benefiting from the relief from import duties and VAT exemption in accordance with paragraph 1 may transfer the goods referred to in that paragraph, for which such relief from import duties and VAT exemption has been granted, to Ukrainian State organisations, or to charitable or philanthropic organisations approved by the Ukrainian competent authorities, for distribution of those goods free of charge to persons in need in Ukraine. 3.Subject to fulfilling the requirements set out in Articles 75 to 80 of Regulation (EC) No 1186/2009 and Articles 52 to 57 of Directive 2009/132/EC, goods shall also be admitted free of import duties as defined in Article 2(1), point (a), of Regulation (EC) No 1186/2009 and exempted from VAT on imports as defined in Article 2(1), point (a), of Directive 2009/132/EC where they are imported for release for free circulation by, or on behalf of, disaster relief agencies in order to meet their needs during the period they provide disaster relief to persons affected by Russia’s military aggression against Ukraine.

Article 2 Article 2 1.Lithuania shall report to the Commission information regarding the nature, quantities and value of the goods it has admitted free of import duties and VAT, in accordance with Article 1, on a monthly basis, on the fifteenth day of the month following the reporting month. 2.By 31 July 2026 , Lithuania shall communicate the following information to the Commission: (a) a list of organisations approved by the competent authorities of Lithuania as referred to in Article 1(1), point (c);(b) the following consolidated information regarding the goods admitted free of import duties and VAT in accordance with Article 1:(i) the customs declaration number;(ii) the acceptance date of the customs declaration;(iii) the customs procedure code;(iv) the destination country where the goods were intended to be used;(v) the Combined Nomenclature code;(vi) the Integrated Tariff of the European Communities code (TARIC);(vii) the net mass;(viii) the supplementary unit, if applicable;(ix) the value of the goods;(x) the duty rate;(xi) the VAT rate;(xii) the amount of uncollected duties and VAT;(xiii) the origin of the goods;(xiv) the titles of bodies and organisations referred to in Article 1(1), point (c); (c) the measures taken to ensure compliance with Articles 78, 79 and 80 of Regulation (EC) No 1186/2009 and with Articles 55, 56 and 57 of Directive 2009/132/EC and, as appropriate, risk management and customs control measures taken pursuant to Article 46 of Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj). , with regard to goods falling within the scope of this Decision.

Article 3 Article 3

Article 4 Article 4

Article 1 shall apply to importations into Lithuania made from 1 January 2026 to 31 March 2026 .

Council Implementing Decision (EU) 2022/382 of 4 March 2022 establishing the existence of a mass influx of displaced persons from Ukraine within the meaning of Article 5 of Directive 2001/55/EC, and having the effect of introducing temporary protection (OJ L 71, 4.3.2022, p. 1 , ELI: http://data.europa.eu/eli/dec_impl/2022/382/oj).

This Decision is addressed to the Republic of Lithuania.

It shall apply from 1 January 2026 .

Decision No 1313/2013/EU of the European Parliament and of the Council of 17 December 2013 on a Union Civil Protection Mechanism (OJ L 347, 20.12.2013, p. 924 , ELI: http://data.europa.eu/eli/dec/2013/1313/oj).

Commission Decision (EU) 2022/1108 of 1 July 2022 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the war in Ukraine and to persons in need in Ukraine (OJ L 178, 5.7.2022, p. 57 , ELI: http://data.europa.eu/eli/dec/2022/1108/oj).

Commission Decision (EU) 2023/829 of 17 April 2023 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the military aggression in Ukraine and to persons in need in Ukraine (OJ L 104, 19.4.2023, p. 25 , ELI: http://data.europa.eu/eli/dec/2023/829/oj).

Commission Decision (EU) 2024/775 of 4 March 2024 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing the military aggression in Ukraine and to persons in need in Ukraine (OJ L, 2024/775, 6.3.2024 ELI: http://data.europa.eu/eli/dec/2024/775/oj).

Commission Decision (EU) 2025/676 of 3 April 2025 on relief from import duties and VAT exemption on importation granted for goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine (OJ L, 2025/676, 7.4.2025, ELI: http://data.europa.eu/eli/dec/2025/676/oj).

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj).

HAS ADOPTED THIS DECISION: