The University can obtain duty and VAT relief on miscellaneous documents imported as long as they meet the specific conditions set down in HMRC Notice 342 (Importing miscellaneous documents and other related articles free of duty and VAT).
Goods that are covered
Documents of an educational, scientific or cultural nature - Import Duty Relief only
Documents of a more general nature which meet the specific use conditions - Relief from both import duty and VAT
How to obtain relief
The goods must be covered by the detailed descriptions in the notice and:
- used for the specific purposes shown
- and meet any other conditions that are laid down.
- Also, in some cases, specific limits apply.
See HMRC Notice 342 (Importing miscellaneous documents and other related articles free of duty and VAT) for methods of importing and paperwork to be completed