Pay no import duty or VAT on visual and auditory goods
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
Who can claim Customs Duty relief
You can claim relief from Customs Duty if you’re a public educational, scientific or cultural establishment or an organisation approved by HMRC.
Educational, scientific or cultural goods produced by the United Nations (UN) can be imported free of duty by anyone, whatever the intended use.
Who can claim VAT relief
You can claim relief from VAT if the goods you’re importing are UN produced educational, scientific or cultural items.
What you can claim Customs Duty relief on
You can get relief from Customs Duty on goods of an educational, scientific or cultural nature such as:
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films and film strips
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newsreels and video tapes of current news value (2 copies)
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discs, microcards or other computerised media storage
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recordings
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wall charts, patterns, models and mock-ups for demonstration and education purposes
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materials for programmed instruction
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holograms for laser projection
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multi-media kits
What you can claim VAT relief on
You can get relief from VAT on all the goods listed above, if they are UN produced. If the goods are not UN produced, you cannot claim VAT relief.
Before you claim
You should check if your goods are strictly controlled and if you will need an import licence.
When you get the commodity code for your goods using the tariff, it will tell you if you need a license.
Apply for approval when importing non-UN produced goods
You must obtain approval to import non-UN goods from the National Import Reliefs Unit (NIRU) unless you are a public body.
If your application is successful, NIRU will issue you with a certificate. You must put the certificate number in box 44 of your import declaration. If a third party is making the import declaration on your behalf, they will need the certificate.
How to claim
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.
Goods imported as freight or in baggage
Enter one of the following Customs Procedure Codes (CPC) on your declaration:
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40 00 C12 – for exhibition goods, including those produced by the (UN), consigned to a museum or gallery approved by NIRU
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40 00 C12 – visual and auditory material, including those produced by the UN, of an educational, scientific or cultural nature
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40 00 C12 – for UN-produced visual and auditory material
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49 00 C12 – for UN-produced visual and auditory material imported from the special territories
Goods imported by post
Ask the sender to write clearly on the package and its accompanying customs declaration (CN22 or CN23):
For UN goods only:
‘UN visual and auditory materials: relief claimed’
If the sender fixes a special UN label to the package, this will also be acceptable.
For all other goods:
‘Visual and auditory materials: relief claimed’
If your goods are not clearly marked, they may not be delivered until you have paid the duty and VAT. You should pay these charges and then write to customs at the postal depot where the charges were raised. Explain what happened and enclose evidence of UN production, or the original NIRU certificate or letter of approval, and the document showing the charges.
If we are satisfied that the goods qualify for relief, we will repay the duty, and VAT if appropriate.
Find more information about importing goods by post.
Getting someone else to complete your customs declaration
You can use someone else to complete entries on your behalf but you must make sure you give clear written instructions for the goods that you’re claiming relief on.
After you’ve claimed
If you dispose of your goods
You must tell NIRU if you intend to dispose of your goods. If your goods are UN produced you do not need to notify NIRU.
You can dispose of your goods by transferring them or hiring them out to another approved establishment. If you dispose of the goods in any other way, the relieved duty will be payable.
Records you must keep
You must keep evidence of:
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any NIRU acknowledgement letters and approval certificates
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receipts
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ownership
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when, where and how the goods are used
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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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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
These records must be kept for a minimum of 4 years, even and including after you dispose of the goods. Failure to maintain records of disposal may result in the relieved duty becoming payable.
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. You may be asked to pay the relieved duty.
If your goods are lost or stolen, you should inform NIRU immediately. You will have to pay the Customs Duty and VAT relieved at import.
Provide full details of the importation and why you think the conditions of the relief have been breached.
If you want to appeal
Appeal if you disagree with a decision made by HMRC.
Updates to this page
Last 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.