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Exporting PPE? Apply for a Covid-19 licence

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Sean Turner

Sean Turner – VAT Specialist
DD: +44 (0)207 465 1908

Changes to procedures for exporting Personal Protective Equipment (PPE)

HMRC have introduced changes to the export of PPE during the coronavirus outbreak.

Currently, anyone wanting to export PPE to territories outside the EU and EFTA Member States and certain other territories, will temporarily need a PPE licence.

The Department of Health and Social Care has published guidance setting out the restrictions on exporting PPE products and how to apply for a licence.

What are the commodity codes?

A Menzies icon of a computer mouse

EU regulations detail which commodity codes are affected and also sets out the technical specifications and export control process now in place and how economic operators should apply for a licence.

Export declarations from the UK are made using CHIEF as normal and there is no impact on CDS.

Once registered and the export licence has been received, exporters of PPE must include information from the licence in the customs export declaration as follows.

In box 44 of the declaration, at item level, enter:

  • C086 as the document code (code description: export authorisation protective equipment)
  • AE as the document status code (code description: document attached – exhausted by (or only applies to) this entry (document returned to the trader))
  • GBPPE2020 as the document reference, plus the unique six-digit number given for the licence

The document part field needs to be completed to identify the line number of the licence. This should always be completed even when there is only one line on the licence.

The quantity field needs to show the amount relating to the line number on the licence that you declared in the part field.

In addition to the above:

  • If a PPE export licence is not required, a positive statement must be made in the export declaration
  • Non-commercial and low value consignments of PPE are also subject to licences, so customs procedure codes for personal effects exported from the UK and goods that are less than £873, weighing less than 1,000kg, not subject to duty or restricted, should not be used
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Sean Turner

Senior VAT Manager

Sean Turner is a VAT Senior Manager based in Menzies London Central office supporting SME businesses with their VAT and corporate tax issues.