03 November 2021
At the Government’s Autumn Budget and Spending Review 2021 it was announced 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.
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 exemption took effect on 28 October 2021.
Further details and guidance can be accessed below.