14 March 2022 
Andrea Marshall, Tax Specialist
If staff or students are collecting goods to send for Ukrainian refugees, simplifications have been issued, but there is a recommendation to donate cash. The HMRC External Affirs Bulletin says:
Help for organisations sending humanitarian aid to Ukraine
Moving humanitarian aid to Ukraine will now be easier, thanks to new steps announced by the UK government.
The government strongly recommends organisations and people, who would like to help, donate cash through the Disasters and Emergencies Committee (DEC) campaign or other trusted charities, rather than donating goods. Cash can be transferred quickly to affected areas, and individuals and aid organisations can use it to buy what’s most needed. The government has offered to match-fund donations to the DEC campaign up to £25m.
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Guidance on goods that are eligible for this new, simplified process is now available. Some goods are excluded from this easement. For example medicines are not included to ensure they are obtained from the UK licenced supply chain for patient safety reasons. Food, however, is eligible for the easement.
Organisations are welcome to contact the Export Support Service (ESS) on 0300 303 8955 with questions relating to the situation in Ukraine and Russia. The helpline is available every day from 8am to 10pm. They can also contact our online support team.
HMRC’s Customs & International Trade Helpline advisers are also available Monday to Friday 8am to 10pm, and 8am to 4pm at weekends, to help with questions about exporting, importing and the Goods Vehicle Movement Service. You can contact them on 0300 322 9434.
