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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

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