Subject: “Classification and VAT of sterile swabs”



With this letter we want to inform your Service that after a response from Independent Authority for Public Revenue (IAPR) and specifically of the Directorate of Tariff Issues section A as well as of the Directorate of VAT. & VAT based on the European Common Customs Tariff (CCT) and any future explanatory information thereof, the swabs used for sampling for covid 19, which are apparently available exclusively for medical purposes, fall within tariff heading 3005.


This tariff class classifies the specific product in VAT rate of 13%.


Attached we enclose a relevant letter, which the said Authority was obliged to announce after our protests for the customs clearance of relevant goods and their retention in the competent offices due to disagreement on the VAT.


Since the swab has a different VAT rate from the corresponding virus transfer medium which belongs to tariff class 3821 with VAT rate of 24%, the two items should now be requested separately and not as a set, in order for the Service to benefit from the VAT difference.