The chancellor has announced an immediate waiver of import duty and VAT for protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries to supply the NHS during the Covid-19 outbreak. The waiver will apply until 31 July 2020. VAT on domestic supplies is not affected.
HMRC has published a guide to the relief, which applies to imported goods for free circulation that are:
for distribution free of charge to those affected by, at risk from, or involved in, combating Covid-19;
to be made available free of charge to those affected by, at risk from, or involved in, combating Covid-19, while remaining the property of the organisations importing them.
It can be claimed immediately by:
state organisations, including state bodies, public bodies and other bodies governed by public law;
other authorised non-state bodies.
Non-state bodies can request authorisation by contacting HMRC’s National Import Relief Unit.
The chancellor has announced an immediate waiver of import duty and VAT for protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries to supply the NHS during the Covid-19 outbreak. The waiver will apply until 31 July 2020. VAT on domestic supplies is not affected.
HMRC has published a guide to the relief, which applies to imported goods for free circulation that are:
for distribution free of charge to those affected by, at risk from, or involved in, combating Covid-19;
to be made available free of charge to those affected by, at risk from, or involved in, combating Covid-19, while remaining the property of the organisations importing them.
It can be claimed immediately by:
state organisations, including state bodies, public bodies and other bodies governed by public law;
other authorised non-state bodies.
Non-state bodies can request authorisation by contacting HMRC’s National Import Relief Unit.
