Disaster Relief Denied: PPE Imports Must Reach Approved Organisations for Customs and VAT Relief

• Juno Sourcing Ltd appealed against HMRC’s demand for over £1.3 million in customs duty and import VAT on PPE imports.
• The main issue was whether the PPE qualified for disaster relief or remission under EU and UK customs rules.
• The FTT dismissed the appeal, finding the goods were not imported by or delivered to an approved organisation like the NHS.
• Relief cannot be granted based on intended use; actual delivery to an approved organisation must be proven.
• The case underscores the importance of documentation and proof of delivery for importers seeking customs relief.

Source: rpclegal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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