Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)

Posted on 2nd April 2020 by Streets

HMRC have published guidance on the temporary removal of import duty and VAT for equipment to help treat and fight Covid-19.

The guidance sees import duty and VAT lifted on protective equipment and relevant medical devices or equipment brought into the UK from non-EU countries during the coronavirus outbreak.

Relief on imported goods for free circulation is available to those goods that are:

for distribution free of charge to those affected by, at risk from or involved in combating the coronavirus (Covid-19)
to be made available free of charge to those affected by, at risk from or involved in combating the coronavirus (Covid-19) outbreak, while remaining the property of the organisations importing them

You can find the commodity code list that you can claim relief on here:

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/

file/876962/COVID_19_commodity_codes_list.csv/preview

Further information and full guidance details are available here:

https://www.gov.uk/guidance/pay-no-import-duty-and-vat-on-medical-supplies-equipment-and-protective-garments-covid-19

No Advice

The content produced and presented by Streets is for general guidance and informational purposes only. It should not be construed as legal, tax, investment, financial or other advice. Furthermore, it should not be considered a recommendation or an offer to sell, or a solicitation of any offer to buy any securities or other form of financial asset. The information provided by Streets is of a general nature and is not specific for any individual or entity. Appropriate and tailored advice or independent research should be obtained before making any such decisions. Streets does not accept any liability for any loss or damage which is incurred from you acting or not acting as a result of obtaining Streets' visual or audible content.

Information

The content used by Streets has been obtained from or is based on sources that we believe to be accurate and reliable. Although reasonable care has been taken in gathering the necessary information, we cannot guarantee the accuracy or completeness of any information we publish and we accept no liability for any errors or omissions in material. You should always seek specific advice prior to making any investment, legal or tax decisions.