Commentary

V1.403 Coronavirus (COVID-19)—reliefs and measures for imports and exports

Part V1 General principles and rates of tax

V1.403 Coronavirus (COVID-19)—reliefs and measures for imports and exports

V1.403 Coronavirus (COVID-19)—reliefs and measures for imports and exports

Import duty and VAT on medical supplies, equipment and protective garments

The Government has announced temporary measures, applying from 30 January 2020 until 31 October 2020 (subsequently extended to 31 December 2020), providing relief from import duty and VAT on certain medical supplies, equipment and protective garments. The relief is derived from Decision (EU) 2020/491 which was extended to1 30 April 2021 at the request of member states. The UK had the option to extend the relief, in respect of Northern Ireland only, to 30 April 2021 but chose to limit the extension to 31 December 2020 in line with the rest of the UK.

The goods must be imported by or on behalf of organisations based in the UK who are:

  1.  

    •     state organisations, including state bodies, public bodies and other bodies governed by public law

  2.  

    •     other charitable or philanthropic organisations approved by the competent authorities

In line

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial