Pay no import duty and VAT on substances for biological and chemical research
Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.
Who can claim relief
You can get relief if you’re either a:
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private establishment involved in education or scientific research and approved by HMRC to receive eligible goods duty and VAT
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public establishment involved in education or scientific research, including:
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university medical schools
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pharmacy or chemistry schools and colleges
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National Health Service and teaching hospitals
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medical schools and research laboratories
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research councils and similar bodies
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In addition you must use the goods for non-commercial research purposes only.
Our officers may visit you to confirm that the conditions of the relief are met.
What you can claim relief on
You can get relief on these substances:
| Tariff heading | Description |
|---|---|
| 284590 | Helium-3 |
| 284590 | (Oxygen-18) Water |
| 290129 | 3-Methylpent-1-ene |
| 290129 | 4-Methylpent-1-ene |
| 290129 | 2-Methylpent-2-ene |
| 290129 | 3-Methylpent-2-ene |
| 290129 | 4-Methylpent-2-ene |
| 290219 | P-Mentha-1(7), 2-diene beta-Phellandrene |
| 290369 | 4,4’-Dibromobiphenyl |
| 290410 | Ethyl methanesulphonate |
| 292390 | Decamethonium bromide (INN) |
| 292690 | 1-Naphtonitrile |
| 292690 | 2-Naphtonitrile |
| 293621 | Retinyl acetate |
| 350790 | Phosphoglucomutase |
| 3204 | Orcoacid Sulphurhodamine G |
If you’re importing goods for testing, analysis or examination to the UK, find out more about how to claim relief on Customs Duty, VAT and Excise Duty.
Before you claim
You should check if your goods are strictly controlled and if you will need an import licence.
How to apply for approval
Public establishments
If you’re a public establishment or part of one, you do not need prior approval from HMRC. If you’re unsure whether you are part of a public establishment, you should ask the National Imports Reliefs Unit (NIRU).
Private establishments
An authorised member of your establishment must apply to NIRU before importing the goods. You must provide details about the research project which will use the substance including:
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the purpose of the project
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how the substances will be used
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where the research is being carried out
Successful applicants will receive an approval letter from NIRU which must be used to make your import declaration. If a third party is making the import declaration on your behalf, they will need to refer to the approval letter.
When to claim relief
You should claim relief at the time of import. If you do not do this, we may accept a late claim and repay the appropriate charges subject to conditions.
How to claim
Goods imported as freight
You must claim relief by completing an import declaration.
Enter one of the following Customs Procedure Codes:
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40 00 C15 – for goods imported from outside the UK on which you claim relief from duty and VAT
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49 00 C15 – for goods imported from the Channel Islands on which you claim relief from VAT
Goods imported in your baggage
You must:
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declare them to HMRC at the Customs Red Channel or Red Point when you arrive
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produce evidence to satisfy us that all the conditions of the relief are met, including a copy of NIRU’s approval letter if yours is a private establishment
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produce a written document from the responsible person within your establishment
The written document from a responsible member of your establishment must:
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describe what the substance is
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explain how the substance will be used
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show that the substance is being imported for non-commercial research purposes only
Goods imported by post
Ask the sender to write clearly on the package and its accompanying import declaration (CN22 or CN23):
‘BIOLOGICAL AND CHEMICAL SUBSTANCES FOR RESEARCH: RELIEF CLAIMED’
We may send you a simplified form to complete. You will need to return the completed form together with a:
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signed copy of the following declaration – ‘The substances will only be used for non-commercial research purposes’
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copy of the NIRU approval letter if yours is a private establishment
If the package is not clearly marked, you must pay the duty and VAT. You can write to Customs at the postal depot where the charges were raised. You must send the document showing the charges and prove that the goods meet the conditions of this relief. If the goods qualify for relief, HMRC will repay any duty and VAT.
If you cannot produce the necessary supporting documentation, such as the proper approval letter issued by NIRU, you must give us financial security (normally a cash deposit or a banker’s guarantee) to cover the duty or VAT before we will release the goods. We will discharge the security if we’re satisfied you qualify for relief.
Getting someone else to complete your import declaration
You can use someone else to complete entries on your behalf but you must make sure:
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you give clear written instructions for the goods that you’re claiming relief on
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that you’re always clearly identified as the person claiming relief
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that you regularly request them to send you details of declarations made on your behalf, so that you can check the accuracy of import declarations made in your name
If the declaration is incorrect you will be liable for any customs debt that arises.
If someone makes a declaration on your behalf using this relief without your authorisation, they will be liable for any customs debt incurred.
After you’ve claimed
If you dispose of your goods
You must tell NIRU if you dispose or transfer your goods to another entity.
Records you must keep
You will need to show the following if we ask you to:
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a copy of the import declaration (including goods value)
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copies of any letters issued by NIRU
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evidence of ownership
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details of when, where and how the goods are used
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details of how the goods are identified – such as manufacturers marks, serial numbers, technical descriptions or illustrations
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evidence of disposal
You need to keep additional records if:
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you transfer goods to another approved entity – keep any official documentation detailing transfer between you and the other entity
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you re-export the goods – keep the NES declaration details or export documentation providing information about the date of export
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your goods are stolen, lost or destroyed – keep police or insurance incident reports, or official documentation providing details of the date of the incident or loss
You must keep all records for a minimum of 4 years.
If you break the conditions of the relief
If you no longer meet the conditions of the relief, you must immediately notify NIRU orally, electronically, or in writing.
Provide full details of the importation and why you think the conditions of the relief have been breached.
Claiming relief on other biological and chemical substances
If you feel that a further substance should be added to the
approved list above, write to NIRU giving the following information about the substance:
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common commercial name and the IUPAC (International Union of Pure and Applied Chemistry) name
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tariff heading and the commodity code, along with the rate of duty
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technical characteristics such as the composition and degree of purity
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general nature of the research to be carried out
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quantity and value, and when you will import the substance
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name and address of the supplier
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name of the manufacturer and the country of origin
If you want to appeal
Appeal if you disagree with a decision made by HMRC.
Updates to this page
Published 29 May 2020Last updated 31 December 2020 + show all updates
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This page has been updated because the Brexit transition period has ended.
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First published.