Policy paper

Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of imports of dental prostheses into the United Kingdom

Published 28 October 2021

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This publication is available at https://www.gov.uk/government/publications/revenue-and-customs-brief-14-2021-changes-to-the-vat-treatment-of-importations-of-dental-prostheses-into-the-united-kingdom/revenue-and-customs-brief-14-2021-changes-to-the-vat-treatment-of-imports-of-dental-prostheses-into-the-united-kingdom

Purpose of this brief

The government announced at Autumn Budget 2021 that the import of dental prostheses by, (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021.

This brief explains:

  • the changes in the VAT treatment of imports of dental prostheses
  • how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021
  • how businesses can declare the correct VAT value for imports of dental prostheses

Who needs to read this

Importers and suppliers of dental prostheses, including registered dentists and other registered dental care professionals, and their VAT advisers.

Background

Dental prostheses are artificially made devices that are created specifically to replace missing or damaged teeth.

Domestic supplies of such goods are exempt from VAT when made by a registered dental professional. However, under the Northern Ireland Protocol, movements of goods between Great Britain and Northern Ireland will technically be treated as exports and imports for VAT purposes.

By applying the same VAT treatment to domestic supplies and imports, this will ensure the equal treatment of dental prostheses supplied within the UK.

Effective date of change

This exemption will take effect on 28 October 2021.

Importation of dental prostheses from 28 October 2021

From 28 October 2021, registered dentists or dental care professionals, or those importing on their behalf, can exempt from VAT the importation of dental prostheses.

For importations into the UK the exemption can be claimed when declaring the goods on Customs Handling of Import and Export Freight (CHIEF) or Customs Declaration Service (CDS).

Dental prostheses are classified under one of three possible customs commodity codes on the Trade Tariff:

  • 9021 21 1000 – artificial teeth - of plastics
  • 9021 21 9000 – artificial teeth - of other materials
  • 9021 29 0000 – other (than artificial teeth)

The correct customs commodity code will need to be selected for the type of dental prostheses that are being imported, and the zero VAT value entered on CHIEF or CDS.

Claims must include the signed declaration shown in Appendix A and quote this Revenue and Customs Brief. You should retain the declaration in your business records.

Retrospective claims after Royal Assent to repay overpaid import VAT between 1 January 2021 and 27 October 2021

HMRC will allow claims for repayment of overpaid import VAT on dental prostheses for the period between 1 January 2021 and 27 October 2021, after Royal Assent to Finance Bill 2021. Further guidance will be published at a later date providing information on how to progress claims for overpaid VAT during this period.

Contact HMRC

Contact the VAT helpline for more information on the VAT treatment of dental prostheses or the customs helpline for general import and export enquiries.

More information

Find more information about:

Appendix A

Special declaration

a) I am importing the dental prostheses on behalf of…………………. who is a dentist registered with the General Dental Council / dental care professional registered with the General Dental Council for use in their dental surgery.

or

b) I am a dentist/dental care professional registered with the General Dental Council and I am importing for use in my dental surgery.

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