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Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and other taxes > Duty Relief > Importing Biological and Chemical Substances for Research Free of Duty and VAT - HMRC Notice 366

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) [1] for more details and how to apply

Source URL: https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/duty-relief/importing-3

Links
[1] https://www.gov.uk/government/publications/notice-366-importing-biological-and-chemical-substances-for-research-free-of-duty-and-vat/notice-366-importing-biological-and-chemical-substances-for-research-free-of-duty-and-vat