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Import duty and VAT relief for certain medical equipment and materials

HMRC has announced a relief which allows for certain goods, including medical equipment, crucial to the fight against coronavirus, to be imported free of VAT and customs duties. In addition, in the case of Pfizer (Case C-182/19) the CJEU has held that an EU Directive applying a tariff to certain medical equipment (instead of exempt treatment) is void.

Source: mazars.com

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