The University can obtain
- duty relief on scientific, educational or cultural exhibits permanently imported for museum and galleries from outside the EC; and
- VAT relief if the exhibits have been donated free of charge or the exhibits are purchased from a private person or not in the course or furtherance of any business.
Restrictions on the use and disposal of the goods
You must keep a record of the exhibits.
You must use the items concerned exclusively as exhibits under your control.
You may lend, hire out or transfer the exhibits to another approved establishment without payment of duty and VAT as long as you first notify NIRU.
If an item is strictly controlled eg. if it contains ivory you will need to contact the National Advice Service.
You must pay Customs the duty and VAT if you dispose of the exhibits in any other way. Contact the National Advice Service for further details.
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 361 (Importing museum and gallery exhibits free of duty and VAT) for more details and how to apply