Export from UK Direct to EU Hospitals or Private Health Clinics - Post Brexit

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

We export medical devices from the UK directly to hospitals and health clinics in the EU. According to the Purchasing Journal of the EU, the conventional rate of duty for the commodity codes covering our products is "free". Is the term "free" the same as zero percent?

  Will the hospitals have to manage customs declarations / paperwork themselves and therefore require to have an EORI number themselves? What will be the procedure for export of medical devices to other EU countries from the UK? Will VAT be charged?

Answer: 

We know our commodity codes and we have followed the Step-by-Step guide. What is not clear in the guide is whether VAT is charged on medical goods if the hospital is VAT registered? And if the Purchasing Journal of the EU is followed, the conventional rate for the commodity codes covering our products is "free" so does this mean VAT is 0% if the hospital is VAT registered?

For commodity codes, please check the GOV.UK trade tariff tool here. 
For guidance on what you need to do to for exporting goods to the EU from 1 January 2021, please check the detailed Step-by-Step guide on GOV.UK here. 

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