Pay no import duty or VAT on donated medical equipment
You can claim relief to pay no Customs Duty or VAT if you’re importing donated medical equipment from outside the UK and EU.
This relief is not available to support any business or commercial activity.
Who can claim
You can claim relief if you’re a:
- health authority
- hospital department
- medical research institution, including charities that support medical research
You must have prior approval from the National Imports Reliefs Unit.
What you can claim relief on
Customs Duty
You can claim Customs Duty relief on:
- instruments and apparatus used for medical research, establishing medical diagnosis or carrying out medical treatment
- spare parts, components and accessories for eligible instruments and apparatus
- tools used for maintaining, checking, calibrating or repairing eligible instruments and apparatus
The goods you import must be either:
- donated by a charitable or philanthropic organisation
- donated by a private individual
- purchased with funds provided by a charitable or philanthropic organisation or with voluntary contributions
In the case of donated equipment, the:
- donation must not involve any commercial intent on the part of the donor
- donor must not be connected with the manufacturer of the equipment
VAT
You can import goods free of VAT if they meet the VAT zero-rating conditions set out in Notice 701/6.
You can claim VAT relief if your goods are:
- medical equipment
- scientific equipment
- computer equipment
- video equipment
- sterilising equipment
- laboratory equipment
- refrigeration equipment
Your goods must also be:
- intended for use in medical or veterinary research, training, diagnosis or treatment
- purchased with charitable or voluntary contributions
The VAT relief also extends to charitable institutions providing either:
- rescue or first aid services
- care, medical or surgical treatment for disabled people
Find out more information about charity funded equipment for medical or veterinary uses.
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
The head of your establishment or an authorised representative must apply in advance of importation to the National Imports Reliefs Unit.
In your application you must include the:
- precise trade description of the goods used by the manufacturer and its eight-digit tariff classification
- name of the manufacturer and, if available, the supplier
- country of origin of the instrument or apparatus
- address where the goods are to be used
- way in which the goods will be used
Where the goods are donated, the application must also include the:
- name and address of the donor
- declaration by the applicant that the:
- donation does not conceal any commercial intent on the part of the donor
- donor is in no way associated with the manufacturer
If your application is successful, the National Imports Reliefs Unit will issue you with a uniquely numbered certificate that you must put in box 44 of your import declaration. If a third party is making the import declaration on your behalf, they will need the certificate.
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 relief
VAT
If you meet all the conditions for VAT zero-rating, complete the appropriate declaration for charity funded equipment for medical and veterinary uses (VAT Notice 701/6) and make sure those details are presented to us when the goods are first imported.
Goods imported in baggage or freight
If your goods are imported as freight or in baggage you must claim relief by completing an import declaration.
The Additional Procedure Code for this relief is C17.
You must enter this code in DE 1/11 to declare that you’re using this relief (this is where you can claim relief from import duties). If you’re eligible to claim VAT relief, code F45 must also be declared in DE 1/11.
If you are bringing goods from a Special Fiscal Territory, such as from the Channel Islands to Great Britain, you must also use Additional Procedure Code F15 in DE 1/11.
Prior approval must be granted by the National Import Reliefs Unit. Also present the National Imports Reliefs Unit certificate and the appropriate declaration from Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) when completing the import declaration.
If you do not have the supporting documents, 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 cancel the security if we are satisfied you qualify for relief.
Find out more information about how to:
- declare goods under this relief, including how to evidence eligibility to use the relief can be found in: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
- complete an import declaration on the Customs Declaration Service in the CDS Declaration Completion Instructions for Imports
Goods imported by post
Ask the sender to write ‘Donated medical equipment - relief claimed’ clearly on the package and its accompanying customs declaration CN 22 or CN 23.
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 must tell the National Imports Reliefs Unit before you loan or transfer your goods to another entity. Any other type of disposal may result in the payment of duty.
Records you must keep
You must keep:
- details of the import declaration, including the value of goods
- a copy of the certificate issued by the National Imports Reliefs Unit
- evidence of ownership
- details of when, where and how the goods are used
- details of how the goods are identified — such as manufacturers marks, serial numbers
- 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 the other entity (including the notification you made to the National Imports Reliefs Unit about the transfer)
- you re-export the goods — keep the New Export System (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
These records must be kept for a minimum of 4 years.
If you break the conditions of the relief
If you no longer meet the conditions of the relief, for example, the goods are used for anything else other than medical treatment, diagnosis or you have disposed of the goods without telling us, you must immediately notify the National Imports Reliefs Unit orally, electronically, or in writing. Duty may be payable.
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 14 April 2023 + show all updates
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Guidance on how to claim if you are importing as freight has been updated.
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First published.