In brief
On 20 July 2020, the Ministries of Economy and Finance and Health issued the Joint Resolution Nos. 016-2020 and 111-2020, respectively, whereby include new tariff codes for goods aimed at preventing the spread of the COVID-19 pandemic (“Resolution”).1 The Resolution entered into force on 23 July 2020.
Inclusion of tariff codes. The Resolution includes twenty-two (22) tariff subheadings to be exempted from the payment of the Value Added Tax (VAT), Import Tax and Rate for Determination of the Customs Regime (previously known as customs service fee), as well as any other applicable tax or rate, to the definitive imports of corporal movable goods (respiratory masks, face masks and other related supplies) aimed at preventing the spread of the COVID-19 carry out by entities of the Public Administration, established in the Presidential Decree No. 4,166 of 17 March 2020.2
| Tariff Codes | Description |
| 2201.10.00.00 | Mineral water and carbonated water |
| 3924.10.00.20 | Disposable cups |
| 4818.10.00.00 | Toilet paper |
| 6217.10.00.00 | Complements (accessories) to dress |
| 6301.30.00.00 | Cotton blankets (except electric ones) |
| 6301.40.00.00 | Synthetic fiber blankets (except electric ones) |
| 6301.90.00.00 | The other blankets |
| 6302.31.00.00 | Other bedding: cotton |
| 6302.32.00.00 | Other bedding Made of man-made fibers |
| 6304.20.00.00 | Mosquito nets for beds |
| 6302.39.00.00 | Of other textile materials |
| 6813.81.10.00 | Pills |
| 7321.11.00.10 | Kitchens |
| 7615.10.00.90 | Household items and parts thereof: all others |
| 8215.20.00.00 | Assortments: the other assortments |
| 8421.23.00.00 | Apparatus for filtering lubricants or fuels in positive ignition or compression engines |
| 8424.89.90.00 | Mechanical apparatus (whether or not hand operated) for projecting, dispersing or spraying liquid or powder materials; fire extinguishers, even charged; spray guns and similar apparatus; sand or steam blasting machines and apparatus and similar blasting apparatus. |
| 8513.10.10.00 | Hand lamps |
| 9403.20.00.90 | Metal furniture |
| 9404.21.00.00 | Made of cellular rubber or plastic, coated or not |
| 9603.21.00.00 | Toothbrushes |
| 9605.00.00.00 | Travel sets or assortments for personal hygiene, sewing or cleaning of shoes or clothes |
Click here to access the Spanish version.
1 Official Gazette No. 41,928 of 23 July 2020.
2 V. Client Alert “Venezuela: Tax exemption for the import of goods that prevent the spread of the Coronavirus pandemic (COVID-19)” available at https://bakerxchange.com/rv/ff005d52705f05f3a343067ada40b04ae8f70cb1/p=7702353
