Importing Biological and Chemical Substances for Research Free of Duty and VAT - HMRC Notice 366

Relief conditions

The University can import some biological or chemical substances for Non-commercial educational or scientific research free of duty and VAT.

Restrictions on the use and disposal of the substances

You must use the goods only for non-commercial research purposes.

How to obtain relief

See HMRC Notice 366 (Importing biological and chemical substances for research free of duty and VAT) for more details and how to apply