2024-09-24 09:51:47
The list of school supplies benefiting from the exemption from VAT on imports continues to expand with three new products. The details.
The Customs and Indirect Tax Administration (ADII) has updated the list of school supplies exempt from import VAT through circular no. 6597/211 of September 20, 2024. Thus, the exemption from VAT on the import of school supplies has been extended to oil paint, school glues with a capacity not exceeding 100 g or 250 ml and oil or wax pastel pencils. The updated list of school supplies benefiting from the exemption from import VAT comes in application of the provisions of article 123-27° of the General Tax Code. This article limits this right to exemption to supplies for exclusively school use. Customs has thus updated the list of beneficiary products, according to this new circular. The updated list now includes 36 products.
“This exemption is subject to the use of the exemption code “2013” entitled “school supplies, as well as the products and materials used in their composition”, as well as the completion of the regulatory formalities provided for in Article 23-II of Decree No. 2-06-574 of December 31, 2006 taken for the application of VAT, as amended by Decree No. 2-23-1118 of December 25, 2023″, notes the Customs circular. Thus, the completed list of school supplies benefiting from the exemption from VAT on import includes in particular slates for schoolchildren, natural, in materials, plastic, metal or cardboard; wooden or plastic sticks and sticks for schoolchildren, slate brushes, bottles, boxes, tubes and pots of gouache and bottles of oil paint as well as notebooks, including drawing, colouring, sewing, music, practical work and text books.
The list also includes notepads and notebooks, including notebooks for texts and compositions; school bags and pencil cases, school identity cards, school scissors with rounded ends, school glue in tubes, bottles or sticks, not exceeding 100g or 250 ml, white or coloured chalk, ballpoint pencils or not, including pastel, oil or wax pencils, ink in bottles or tubes, gummed, adhesive, unprinted labels, simply framed and ruled, drawing sheets, erasers and ink erasers; wooden or plastic tokens; correspondence booklets and school report cards…
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