COVID-19 critical supplies – Customs Duty and Import VAT waiver - PKF Francis Clark
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COVID-19 critical supplies – Customs Duty and Import VAT waiver

Bodies providing items that are critical to the fightback against Covid-19 will find welcome relief from the Government in the form of a waiver on Customs Duty and Import VAT applicable to key items until 31 July 2020.

  • State organisations/bodies will be automatically eligible.
  • Other non-state bodies may be authorised by emailing that National Import Relief Unit (NIRU) and requesting an application form.

A full list of eligible goods is available here and includes a range of PPE, Ventilators and assorted medical supplies: COVID-19 Commodity Codes List

Eligible goods must be either:

  • Imported to free circulation for donation or onward sale to NHS
  • Imported to free circulation for free distribution to others involved with, at risk from or affected by the virus. This also applies if the goods remain the property of the importing organisation.

There is currently no VAT relief for domestic sales and suppliers must charge and account for VAT on onward sales at the normal rate.

The relief can be claimed on your customs declaration by using the correct Customs Procedure Code (CPC) in Box 37 and document codes in Box 44. We would recommend you read the notice below and discuss with your freight forwarder to make sure this is declared correctly.

The full notice is available here: HMRC guidance: Pay no import duty and VAT on medical supplies, equipment and protective garments (Covid-19)

PKF Francis Clark has the expertise to assist your understanding and application of this relief. Please contact the Indirect Tax Team at: [email protected] if you would like to discuss further.

FEATURING: Liam Dushynsky
Liam is an Indirect Tax Partner specialising in VAT, Customs Duty and other indirect tax matters. Liam joined PKF Francis Clark in 2005 as part… read more
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