Relief conditions
The University can obtain duty relief on scientific instruments imported for scientific purposes.
VAT relief is also available if the goods are to be used in medical or veterinary research, training, diagnosis or treatment.
NB: VAT relief (only) is available for imports of other types of goods for use in medical or veterinary research, training, diagnosis or treatment. These are:
- medical, computer, video, sterilizing, laboratory or refrigeration equipment.
See Medical Exemption for more details..
| Goods that are covered | Restrictions on the use and disposal of the goods |
|
Scientific instruments and apparatus Spare parts, components and accessories specifically for scientific instruments and apparatus which have been granted relief Tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus |
You may use the goods only for non-commercial scientific research or educational purposes You may lend, hire out or transfer the goods to another approved establishment, as long as you notify the National Imports Relief Unit You must pay the duty if you dispose of the goods in any other way |
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 340 (Importing scientific instruments free of duty and VAT) for more details.