Customs for Humanitarian Aid

What counts as humanitarian aid

Cabinet Resolution No.332 defines eligible cargo: food, medicines, hygiene items, clothing, institutional equipment. Vehicles, alcohol, tobacco and commercial goods do not qualify.

Humanitarian aid declaration

The sender files a paper declaration in the prescribed form: sender, recipient, cargo list with quantity and value. Since 2022 a simplified procedure applies — the driver submits the declaration at the border.

Authorized recipient

Only recognized recipients may receive aid: charities, government bodies, hospitals, the Armed Forces, registered volunteer organizations. A private individual cannot be a recipient.

Duty and VAT

Humanitarian aid is exempt from import duty and VAT when the declaration is correctly filed. A declaration error means charges are assessed as for commercial cargo.

Problem categories

Medicines require registration/MOH permits for certain groups; radio-electronics (drones, thermal imagers) need an export-control permit; animal-origin foods need veterinary control.

Recipient reporting

The recipient must report the distribution of aid within 90 days to the tax authority/Ministry of Social Policy. Failure to report is grounds for losing recipient status.