Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and Other Taxes > Duty Relief > Importing goods for testing free of duty and VAT - HMRC Notice 374

Importing goods for testing free of duty and VAT - HMRC Notice 374

Relief conditions

The University can import goods for testing to find out their composition, quality or other characteristics for information, or for industrial or commercial research, free from duty, excise duty and VAT.

How to obtain relief

See HMRC Notice 374 (Importing goods for test 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-goods

Links
[1] https://www.gov.uk/government/publications/notice-374-importing-goods-for-test-free-of-duty-and-vat/notice-374-importing-goods-for-test-free-of-duty-and-vat