COVID-19: UK announces Temporary Import VAT & Duty Relief for Certain Medical Supplies

Medical Supplies - UK - Taxscan

HMRC has announced that import VAT and duty relief will be applied to certain medical supplies that are imported from outside of the EU into the UK till 31 July 2020. State organizations (state bodies, other bodies governed by the public law) and other authorized non-state bodies will be eligible for the relief.

The relief can be claimed on the imported medical supplies that are distributed free of charge to those affected by COVID-19. The items under the provision include protective equipment, other relevant medical devices or equipment for the coronavirus outbreak. Disaster relief agencies and goods imported for donation will also be eligible for the relief.

VAT and duty will have to be paid if the goods are loaned, hired or transferred to a non-qualifying organization or person.

Individuals or organizations from non-state bodies can obtain the application form for authorization by contacting National Import Relief Unit (NIRU) via e-mail at niru@hmrc.gov.uk

taxscan-loader