Relief from customs duties and import VAT can be claimed by
businesses importing protective equipment and other medical equipment set out
in the coronavirus commodity code list. One of the qualifying conditions for
claiming relief is that the organisation importing the goods is approved by
HMRC. HMRC’s guidance Pay
no import duty and VAT on medical supplies, equipment and protective garments
(COVID-19) sets out the conditions and the approvals given to various
charitable organisations, and also notes that, where goods are imported on
behalf of a qualifying organisation, the importer must have arrangements in
place to sell or donate the goods to the organisation at the time that they are
imported into the UK.
Relief from customs duties and import VAT can be claimed by
businesses importing protective equipment and other medical equipment set out
in the coronavirus commodity code list. One of the qualifying conditions for
claiming relief is that the organisation importing the goods is approved by
HMRC. HMRC’s guidance Pay
no import duty and VAT on medical supplies, equipment and protective garments
(COVID-19) sets out the conditions and the approvals given to various
charitable organisations, and also notes that, where goods are imported on
behalf of a qualifying organisation, the importer must have arrangements in
place to sell or donate the goods to the organisation at the time that they are
imported into the UK.
