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Posted Wed, 30 Dec 2020 12:49:26 GMT by Andrew Larwood
We export medical devices from the UK directly to hospitals and health clinics in the EU. According to the Purchasing Journal of the EU, the conventional rate of duty for the commodity codes covering our products is "free". Is the term "free" the same as zero percent? Will the hospitals have to manage customs declarations / paperwork themselves and therefore require to have an EORI number themselves? What will be the procedure for export of medical devices to other EU countries from the UK? Will VAT be charged?
Posted Wed, 30 Dec 2020 16:37:08 GMT by HM Government Admin2
Thank you for your post.
For commodity codes, please check the GOV.UK trade tariff tool here
For guidance on what you need to do to for exporting goods to the EU from 1 January 2021, please check the detailed Step-by-Step guide on GOV.UK here
Posted Wed, 30 Dec 2020 17:50:38 GMT by Andrew Larwood
Thank you for your response. We know our commodity codes and we have followed the Step-by-Step guide. What is not clear in the guide is whether VAT is charged on medical goods if the hospital is VAT registered? And if the Purchasing Journal of the EU is followed, the conventional rate for the commodity codes covering our products is "free" so does this mean VAT is 0% if the hospital is VAT registered?
Posted Fri, 15 Jan 2021 09:35:19 GMT by HM Government Admin1
Thank you for your post. There is no general VAT relief for imports of medical equipment. Medical equipment is subject to VAT at the standard rate of 20%, if purchased in the UK or from third countries. The VAT exemption in Group 7 of Schedule 9 to the VAT Act 1994 only covers certain goods, ie blood products and human tissue. However, the following customs duty and VAT reliefs do apply to certain imports in the restricted circumstances outlined in each of the following notice: https://www.gov.uk/guidance/pay-no-import-duties-and-vat-on-goods-for-charity https://www.gov.uk/guidance/pay-no-import-duty-or-vat-on-donated-medical-equipment https://www.gov.uk/guidance/pay-no-customs-duty-or-vat-on-blood-grouping-tissue-typing-and-therapeutic-substances

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