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When buying goods from countries outside the EC you will not get charged VAT by the supplier. However, both VAT and duty will be applied when the item comes through Customs at the port of entry, if applicable, and is usually charged via your import agent.

There are some reliefs from paying duty and VAT that the University may be able to benefit from. Details of the reliefs are set out in Duty Relief.

If any VAT or duty relief is applicable, the agent must be informed and provided with the relevant certificate before the goods arrive in the UK. This will ensure that the correct documentation is correctly completed before the point of import, and no VAT and/or duty charged by HMRC.

You should use the VAT code 'No UK VAT' for the suppliers invoice and SR20% for the import agent's invoice on UFS.

See Accounts Payable guidance for processing import agent invoices.

NB: The University does not have a VAT Deferment account, and under no circumstances should departments set one up.

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