The Italian Customs Agency (ADM) recently published Circular No. 9/2021, which provides clarification on the VAT treatment of certain goods imported for the containment and management of the COVID-19 pandemic. This includes confirmation that the VAT zero-rating that was provided for imports of masks and other medical and personal protective equipment for COVID-19 expired on 31 December 2020, with a 5% reduced VAT rate applied for such supplies from 1 January 2021. For this purpose, Annex 1 o…