Relief conditions
The University can obtain duty and VAT relief on eligible goods imported for medical research, establishing medical diagnosis or carrying out medical treatment. This does not extend to training.
NB: Even if not eligible for duty relief, you can still claim VAT relief if your goods are purchased by the University and are:
- medical, scientific, computer, video, sterilizing, laboratory or refrigeration equipment
- intended for use in medical or veterinary research, training, diagnosis or treatment
See Medically Exempt Purchases for more details on VAT medical exemption.
| Goods that are covered | Restrictions |
|
Instruments and apparatus intended for medical research, establishing medical diagnosis or carrying out medical treatment Spare parts, components and accessories specifically for eligible instruments and apparatus Tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus. |
The goods you import must be:
In the case of donated equipment:
|
How to obtain relief
Apply for approval to NIRU (National Import Relief Unit) for a certificate
National Import Reliefs Unit
HM Customs and Excise
Custom House
Killyhevlin Industrial Estate
Enniskillen
County Fermanagh
Northern Ireland BT74 4EJ
Tel: 028 6632 2298
Fax: 028 6632 4018
See HMRC Notice 341 (Importing donated medical equipment free of duty and VAT) for methods of importing and paperwork to be completed