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Relief conditions

The University can obtain duty relief on goods temporarily imported. The goods must be imported for a specified use, be intended for re-export after use within a specified time and not be altered or changed.

Examples of goods that are covered Other reliefs
* Medical, surgical and laboratory equipment
* Goods subjected to tests, experiments or demonstrations
For donated equipment, VAT relief may also be available - see HMRC Notice 341 (Importing donated medical equipment free of duty and VAT).
* Publicity material For advertising material - see HMRC Notice 342 (Importing miscellaneous documents and other related articles free of duty and VAT).
* Professional equipment For equipment and office materials donated free of charges - see HMRC Notice 317 (Imports by charities free of duty and VAT).
* Educational material and scientific equipment

Also see HMRC Notice 340 (Importing scientific instruments free of duty and VAT).

For establishments importing articles specially designed for disabled people, see HMRC Notice 371 (Importing goods for disabled people free of duty and VAT).

For imports of visual and auditory materials of an educational, scientific or cultural nature, see HMRC Notice 373 (Importing visual and auditory materials free of duty and VAT).

* Works of art, collectors' items and antiques For exhibits of goods which are of an educational, scientific or cultural nature and not for sale, see HMRC Notice 361 (Importing museum and gallery exhibits free of duty and VAT)
* Special tools and instruments
* Goods subject to satisfactory acceptance tests
* Goods used to carry out tests, experiements or demonstrations
* Spare parts, accessories and equipment
* Other goods or conditions for TA not met
 

How to obtain relief

Relief must be claimed in the EU country where the first TA use takes place, and in the case of the University will usually be on import by completing a C88 (SAD) declaration. This is called a 'simplified authorisation'. See HMRC Notice 200 (Temporary Admission) for all methods of importing and paperwork to be completed.