When importing respiratory masks, for example, for free circulation under customs and tax law, the usual provisions apply. Information on this can be found on the website of the General Customs Directorate. When importing simple breathing masks made of nonwovens with the customs tariff number 63079098100, a duty of 6,3 percent and import sales tax of 19 percent apply.
Free deliveries such as donations to institutions that are entrusted with the emergency medical care of Covid 19 risk groups (e.g. hospitals and old people's homes) are exempt from import duties. In the case of resale or other uses, however, the import is not exempt from duties.
Breathing masks are divided into different categories. Information on this on the website of the Federal Institute for Drugs and Medical Devices. (Source: www.bfarm.de). One differentiates:
- Makeshift mouth and nose masks are made from commercially available materials (so-called "community masks")
- Medical mouth and nose protection, which, due to the fulfillment of relevant legal requirements and technical standards, represent protective masks with an advertised protective effect.
- Filtering half masks, i.e. mouth and nose protective masks and filtering half masks, which are medical products. These masks require a CE mark. A CE mark stands for "European conformity" and symbolizes the conformity of the product with the applicable requirements that the European Community places on the manufacturer.
We have carried out numerous mask transports in the past few weeks. If you have any further questions, please do not hesitate to contact us email@example.com