DIPPRIV7100 - Special bodies: European Research Infrastructure Consortium (ERIC)
A European Research Infrastructure Consortium (ERIC) is a type of international body that has been introduced by the European Commission to facilitate the establishment and operation of research infrastructures of European interest with the involvement of other European countries.
EU Council Regulation EC/723/2009 provides the legal framework that sets out the requirements and procedures for and effect of setting up an ERIC. The Department for Business, Energy, and Industrial Strategy (BEIS) is the government department with responsibility for the setting up, and regulation, of an ERIC in the UK. Any enquiries concerning the application process should be referred to BEIS in the first instance.
The information in this guidance provides advice on the relief that may be available on the import of goods or a supply of goods or services, when it is for the official use of the ERIC. The UK vires for the relief are provided by Statutory Instrument 2907/2012 and the VAT Act 1994, Schedule 8, Group 18 (as amended).
Imports
An ERIC may, subject to any limitations and conditions set out in Statutory Instrument 2907/2012, claim relief from the VAT and duty charge on the importation of goods into the UK.
To claim relief from VAT and duty on the importation of goods the ERIC must have its statutory seat in the UK, an EU Member State and the goods must be for its official use. A form C426, signed by the head of the Organisation, must be presented with the customs entry document at the time.
Supply of goods and services
A supply of taxable goods and services from a UK VAT-registered business to an ERIC may, subject to any limitations and conditions set out in the VAT Act 1994, Schedule 8, Group 18, be zero-rated.
To receive a zero-rated supply the ERIC must have its statutory seat in the UK, an EU Member State and the goods or services must be for the official use of the ERIC.
The ERIC should, at the time of the order, provide a certificate in writing to confirm its entitlement to receive a zero rated supply. The supplier should retain the certificate as evidence of making a zero rated supply to the ERIC.
Goods sent from the UK must be exported directly to the official address of the ERIC in the EU, with evidence of the export being retained by the supplier.