HC Deb 12 April 2000 vol 348 c161W
Mr. Heppell

To ask the Chancellor of the Exchequer what import duty and tax is paid on imported Beta Interferon. [118528]

Mr. Timms

All drugs and medicines are subject to VAT at 17½, per cent. on importation. This product is free of customs duty at importation.

Where imported drugs and medicines are subsequently dispensed to patients on prescription, the zero-rate of VAT applies.

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