The following paragraphs are an outline of how to import various goods free of duty and/or VAT. The information is designed to give some idea of areas that duty relief and in some cases VAT can be obtained. It is each Department's responsibility to deal directly with HM Revenue and Customs and their freight forwarders when securing duty or duty and VAT relief who will be able to advise fully on the procedures and commodity codes to be used on the import documentation.
| Temporary Admission | HMRC Notice 200 |
| Inward Processing Relief (IPR) | HMRC Notice 221 |
| Outward Processing Relief (OPR) | HMRC Notice 235 |
| Importing Scientific Instruments free of Duty and VAT | HMRC Notice 340 |
| Importing Donated Medical Equipment free of Duty and VAT | HMRC Notice 341 |
| Importing Misc Documents and other related articles free of Duty & VAT | HMRC Notice 342 |
| Importing Museum & Gallery Exhibits free of Duty & VAT | HMRC Notice 361 |
| Importing Animals for Scientific Research free of Duty | HMRC Notice 365 |
| Importing Biological & Chemical Substances for Research free of Duty & VAT | HMRC Notice 366 |
| Importing Goods for Test free of Duty & VAT | HMRC Notice 374 |
Further information and all the notices can be found on the HM Revenue & Customs website.
The easiest way to find your notice is by following the links above