In many cases, it is possible for NGOs bringing in emergency relief items to obtain an exemption from customs duties and import taxes. These can be very high and donors may not necessarily cover them. Existing COs should already have a good understanding of the import and tax regulations, and should ideally have exemptions under any agreement with the government. If this is not the case, all possible steps should be taken to obtain an exemption for emergency items by negotiating with the appropriate government ministry. If this is not possible, be sure to budget adequately for these costs and check if donors will cover the expense.