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VAT and import duty is payable on goods from non-EC countries, unless they meet the requirements to obtain reliefs. The rules for calculating the amount payable are complex, and it is best to seek advice from the agent.

Guidance detailing the reliefs available and how to obtain them can be found in the VAT & Other Taxes procedures.

The University's VAT number (823 8476 09) should be stated on the purchase order, so as to avoid delay at the port of entry.

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