Imports of PPE

Relief from customs duties and import VAT can be claimed by businesses importing protective equipment and other medical equipment set out in the coronavirus commodity code list. One of the qualifying conditions for claiming relief is that the organisation importing the goods is approved by HMRC. HMRC’s guidance Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19) sets out the conditions and the approvals given to various charitable organisations, and also notes that, where goods are imported on behalf of a qualifying organisation, the importer must have arrangements in place to sell or donate the goods to the organisation at the time that they are imported into the UK.