Medicines temporarily Imported by Charity - VAT Relief


A small religious charity sends field workers (all unpaid volunteers) to Africa.  The charity holds a small stock of anti-malaria medication for its field workers to take with them both for their own use and for free-of-charge distribution to needy people in Africa.  The charity can source the medication more cheaply abroad, but has it sent to the UK for dispatch to workers going to different parts of Africa .  None of the medication is used in the UK - it is simply brought in and distributed to workers as and when they go on field trips.  They then take it abroad for use outside the UK (and outside the EC).   Can this medication be brought into the UK without incurring VAT and import duties?  HMRC have been consulted, but different officers have given conflicting advice.

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Temporary Admission

Chris Smail |
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WhichTyler |

Thanks for your comments. |'s picture

I can't see it working as a temporary import

Richard Willis |
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Just a thought!

Richard Willis |
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