Import duty and VAT relief for Coronavirus goods

Import duty/VAT relief for vital medical supplies

UK Customs allow duty and VAT relief on Coronavirus goods. Medical equipment, supplies and protective gear can be imported duty and VAT free until 31 July 2020. The new procedures were announced on 31 March for public entities and companies as part of a global effort by the G20 countries to remove barriers to access on essential medical goods. Goods for onward supply to the NHS are also covered.

 

Read the Customs announcement in full here

 

 

Which organisations are included?

  • All state organisations are automatically entitled to relief of duty and VAT.
  • Non-state organisations, such as import businesses may apply to HMRC for specific permission.

Which goods are covered?

  • Goods for onward sale or donated to the National Health Service.
  • Goods imported by disaster relief agencies in support of the virus outbreak.
  • Goods distributed free of charge to those involved in the COVID-19 effort or for those affected.
  • Goods made available to people involved in the COVID-19 effort i.e goods lent or loaned

What type of goods are covered?

Protective equipment and other medical goods for the virus outbreak are allowed duty and VAT relief.A detailed list of 90 commodity codes is provided in the HMRC announcement. The list in EXCEL format can be downloaded and searched and includes:

  • Aprons
  • Body bags
  • Cleaning equipment
  • Clinical waste bags
  • COVID-19 test kits
  • Disinfectants
  • Eye protectors
  • Fit test solutions
  • General purpose detergents
  • Gloves
  • Hand soap and towels
  • Medical consumables and devices
  • Protective garments
  • Pulse Oximeters
  • Thermometers

How do I claim relief ?

Relief of duty and VAT is claimed by using Customs Procedure Code 4000C26 on the import declaration. Non state organisations must apply to the National Imports Relief Unit (NIRU) in advance for permission. Clearlight Brokerage can help with your import declaration.

Need further help ?

Do you need more help to understand if and how you could benefit from this new duty and VAT relief ?  Get in touch with Clearlight Customs. We can help !  Let us support your business with bespoke advice. Contact us now. Click here. 

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