Temporary Zero-rating of Medical Equipment
A supply or import of certain medical equipment may be zero-rated where the supply or import occurs within the period from the effective date of the Cabinet Decision until 31 December 2021. The remainder of this Public Clarification describes the rules for determining which medical equipment are covered by the zero-rating rules and the timeframes for the application of the rules.
In accordance with the Cabinet Decision, a supply or import of certain medical equipment may be zero-rated. It should be noted that that the zero-rating of supplies and imports under the Cabinet Decision is separate, and in addition to, zero-rating of any other medical equipment in accordance with Cabinet Decision No. 56 of 2017 on Medications and Medical Equipment Subject to Tax at Zero Rate.
The “medical equipment” to which the temporary zero-rating rules apply are personal protective equipment used for the protection from Covid-19, and which contain the features and meet the specifications determined and specified by the Ministerial Decision. Such medical equipment is limited to:
- Medical face masks that are not included in the Cabinet Decision No. 56 of 2017 on
- Medications and Medical Equipment Subject to Tax at Zero Rate (of approved standards 14683 and UAE.
- Half filtered face mask (UAE.S EN 149);
- Non-Medical “community” face mask made from textile (UAE.S 1956);
- Single-use gloves (UAE.S ISO 374-2); and
- Chemical disinfectants and antiseptics intended for use on the human body, but excluding detergents, cosmetics, and personal care products (UAE.S EN 1276, EN 1650, and
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