Myton Law wins Advanced Tariff Ruling for post-operative-shoe

V-M Orthotics' DARCO Relief Dual Off Loading Shoe

HULL and Humber Chamber member and specialist international trade and shipping law firm Myton Law assisted V-M Orthotics in its application to the HMRC for classification of its ‘Relief Dual Off Loading Shoe’ as orthopaedic footwear under Chapter 90 (specifically 9021) of the Customs Tarriff.  Items so classified do not attract import duty.

Under a previous commodity code classification of its ‘Classic Post Op Shoe’, received by V-M Orthotics in 2017, that shoe was classified according to European Union interpretation as ‘footwear’ under Chapter 64, so subject to 16 per cent duty.

The ‘Relief Dual Off Loading Shoe’ is used post-operatively for stability and off-loading (pressure redistribution), for example after foot osteotomy procedures.  V-M Orthotics supplies the shoe to the NHS supply chain, distributors, and private podiatrists.

The ‘Relief Dual Off Loading Shoe’ is sold singly, not in pairs, and can be worn on either the right of left foot equally, factors which partly determined the classification as duty exempt alongside the confirmation of its intended orthopaedic purpose.  The result was that the shoe has been defined as an orthopaedic appliance rather than as generalised footwear.

“This Advanced Tariff Ruling will make a significant difference to the cost of the shoe,” explains Sue Innes, V-M Orthotics’ Operations Director.  “Without support from Myton Law we would not have been able to put our case so cogently and in the detail required to address the relevant customs requirements.  It is a very good outcome for patients and clinicians alike.”

V-M Orthotics anticipate a five-figure annual saving as a result of the ruling.

“Customs work can be complex, but reviewing product classification and applying for an Advanced Tariff Ruling can be very worthwhile in terms of ensuring import duty is not paid on items, because of inappropriate classifications,” explains Myton Law’s John Habergham. 

“In particular, following the UK’s departure from the EU, it may be worth importers looking again at classifications that they have felt were not a fair reflection of the product.  Although the UK is still a party to the World Customs Organization’s (WCO) Harmonized Commodity Description and Coding System, it is no longer bound by any European interpretation of the WCO.”

A member of the British Healthcare Trades Association, north Suffolk-based V-M Orthotics started as a family business in 1985.  They are a long serving distributor of DARCO products and became part of the hg DARCO Group in 2018.  Specialising in foot and ankle products, all V-M Orthotics’ medical devices are registered as Class 1 and carry a CE or UKCA mark.

Myton Law’s expertise covers international trade, shipping, rail, logistics, renewables, ports, real estate, insurance, regulatory matters and commercial & transactional work.