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  • RE: Export from UK Direct to EU Hospitals or Private Health Clinics

    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:
  • RE: CFSP and Postponed VAT accounting

    Thank you for your post.
    Please refer to the guidance here which states:
    If you import goods that are not controlled into Great Britain from the EU between 1 January and 30 June 2021 and delay your customs declaration you must account for import VAT on the return which includes the date you imported the goods. To complete the boxes on your return, you’ll need to estimate the import VAT due from your records of imported goods.
    When you submit your delayed declaration you must select that you’re accounting for your VAT on your return. Your next online monthly statement will show the amount of import VAT due on that declaration. You’ll then be able to:
    • adjust your estimate
    • account for any difference on your next return
    Essentially, the import VAT needs to be estimated and accounted for on the VAT return relating to the date of the import. It should not be left until the supplementary declaration is made.
  • RE: 14 January 2021

    Q.12 It was great webinar - when can we get the recording and slides? A. BPDG will be publishing as soon as possible and will let you know when it it available
  • RE: 14 January 2021

    Q.11 What is the legislative reference for the need for these 'commis' in the official controls import legislation? Or is this just a French requirement?
    A. "Commis" relates to the European Community (EC) Comission Regulations. GB has now left the single market and European Customs Union, therefore this is a French requirement. 
  • RE: 14 January 2021

    Q.10 Can HMRC also produce guidance om reimbursement of tariffs inadvertently/wrongly paid please? A. You can find the guidance here:
  • RE: 14 January 2021

    Q.9 Is there any news yet on Returned Goods Relief and whether that can be used to assist with the Rules of Origin issue for EU goods consolidated in the UK and re-exported to the EU. A. The Returned Goods Relief guidance can be found here: importing-goods-to-the-uk-and-eu
  • RE: 14 January 2021

    Q.8 We've been told it NCTS was down this am is that correct? A. No - Any service downtime on NCTS would be notified here: transit-system-ncts-web-service-availability-and-issues
  • RE: 14 January 2021

    Q.7 Can the webinars be recorded and posted so we can watch later please?
    A. The webinar was recorded and BPDG will be publishing as soon as possible and will let you know when it it available.
  • RE: 14 January 2021

    Q.6 Do you have updated information on volumes entering France which are diverted into the orange lanes? Earlier this week 20% was given.
    A. We are continuing to monitor the volumes of HGVs that are sent to the "orange lane"upon arrival in France and will share further details of identified causes and mitigations during future stakeholder calls. 
  • RE: 14 January 2021

    Q.5 Can you be a bit more specific on the volume of turnbacks at Holyhead and at other ports. Are they more or less than the 10% you reported yesterday?
    A. Same answer as Q.4
    We will be sharing general information regarding turnbacks at the daily stakeholder calls.