Guidance

Pay no Customs Duty and VAT on scientific instruments

You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK.

• From: HM Revenue & Customs
• Published: 10 September 2020
• Last updated: 31 December 2020 — See all updates

Who can get relief

You can claim relief on Customs Duty and VAT if you are involved in either:

• non-commercial and non-profit making education
• non-commercial and non-profit making scientific research

For example:

• private establishments principally engaged in education or scientific research authorised by HMRC
• international scientific research programmes
• universities or university hospital trusts
• NHS teaching hospitals (including medical schools and research laboratories)
• approved colleges or similar educational establishments
• public health laboratories
• the research laboratories of:
  • government departments
  • research councils

What you can get relief on

You can get relief on scientific instruments and apparatus as long as the goods are used for non-commercial purposes.

This includes:

• spare parts
• components
• accessories
• tools for:
  • maintaining
  • checking
  • calibrating
  • repairing

The items must be specifically suited to the imported apparatus.

Goods imported for international scientific research programme

You can get relief as long as the goods are:

• used to carry out international scientific research in approved establishments based in the UK
• imported by or on behalf of a scientific research establishment based outside the UK
• to be used by the members or representatives (or with their agreement) of the establishment based outside the UK and EU in line with scientific co-operation agreements
• the property of an organisation or person based outside the UK

VAT

You can claim VAT relief if the goods are used for medical or veterinary:

• research
• training
• diagnosis
• treatment

These goods are zero-rated for VAT so no tax is payable on them.

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 licence.

How to get approval

You do not need to get prior approval if you are:

• a university
• an NHS teaching hospital
• an approved college
• a public health laboratory

All other organisations will need to apply for prior authorisation

The head of your establishment or an authorised representative must apply to the National Imports Reliefs Unit before you import the goods.

They will then send you a form to fill in and return. If your application is successful, they will issue you with a certificate.

When to claim

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

You must present the National Imports Relief Unit certificate. If you’re also applying for VAT zero rating you must complete a separate declaration.

If you cannot produce supporting documentation, you must give us financial security (normally a cash deposit or a banker’s guarantee) to cover the duty and VAT before we will release the goods. We will discharge the security if we’re satisfied you qualify for relief.

You’ll need to have the necessary supporting documentation or evidence to show you’re entitled to this relief.

Goods imported as freight or in baggage

Enter one of the following Customs Procedure Codes (CPC) on your declaration:

• 40 00 C13 for goods imported from outside the UK on which you claim relief from duty, and VAT if appropriate
• 49 00 C17 for goods imported from UK special territories on which you claim relief from VAT
• 40 00 C14 for equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the UK to carry out international scientific research, and providing approval has been sought from National Imports Relief Unit

Goods imported by post

Ask the sender to write ‘Scientific instruments - relief claimed’ clearly on the package and its customs declaration (CN22 or CN23).

Find out 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 may lend, hire out or transfer the goods to another approved establishment, as long as you tell the National Imports Reliefs Unit before the transfer takes place.

You may also re-export the goods outside the UK.

You must pay us the duty if you dispose of the goods in any other way.

Records you must keep

You must keep:

• any National Imports Relief Unit letters
• receipts
• bills
• invoices
• insurance documents
• evidence of disposal

You need to keep additional records if:

• you transfer goods to another approved entity – keep any official documentation detailing transfer between you and other entity
• you re-export the goods – keep the NES declaration details or export documentation providing information about the date of export
• 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 the National Import Reliefs Unit. 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 a decision made by HMRC.

Published 10 September 2020
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 10 September 2020

   First published.