The Chancellor has announced a waiver on customs duty and import VAT on certain medical goods coming from non-EU countries. The waiver applies where the goods are being supplied to the NHS to help combat the coronavirus outbreak. This measure will help speed up the supply of goods to the NHS as well as reducing costs by up to 12%. It will also help those wishing to donate supplies.
The new measures will be in place until 31 July 2020 and will apply to specific medical goods including; ventilators, coronavirus testing kits, face masks and protective clothing. A full list of goods which relief can be claimed on, can be found here.
This relief will be available to all, but private organisations will need to obtain approval from HMRC prior to benefiting. An application form can be obtained by emailing the National Import Relief Unit (NIRU) at niru@hmrc.gov.uk.
Once the relevant goods are in free circulation in the UK, the VAT treatment of any domestic supplies remains unaffected.