As a rule of thumb for costing purposes calculating a rate of 5% is usually reasonably accurate. However, certainty over the rate payable can only be achieved by:

• Identifying an appropriate tariff code for the goods (Tariff Office Tel: 01702 366077)
• Seeking advice from HM Revenue and Customs as to the rate of duty applicable to that tariff code (Tel: 0300 200 3700) or looking at the trade tariff online [1]

It is therefore recommended that advice on potential duty rates be obtained in advance for large value items on price sensitive projects.

There are a number of duty reliefs available to the University, and sometimes VAT relief too.  A summary of the most common ones can be found on the following page - Guidance available on Reliefs [2]