01 April 2020 
Andrea Marshall, Tax Specialist
HMRC have issued guidance on where import duty and VAT relief is available on the importation of medical supplies, equipment and protective garments from outside the EU during the COVID-19 outbreak . The link to the guidance can be found here.
The relief is available until 31 July 2020 and can be claimed by:
The relief available is available for imports of protective equipment and other relevant medical devices or equipment. A COVID-19 Commodity Codes List in included with the guidance. It lists 90 areas, covering the following:
In order to be elligible for the relief the goods must be used for the following:
The guidance also sets out the customs code and document codes that should be used on the import declaration in order to claim the relief.
