HMRC issued further guidance on how to claim relief from customs duty and import VAT on the following goods:
Museum and gallery exhibits covering goods permanently imported into the UK of a scientific, educational or cultural nature, despatched directly on import to an HMRC-approved establishment and used exclusively as exhibits under the control of the museum or gallery. (Temporary imports for subsequent re-export are covered by Notice 3001.)
Substances for biological and chemical research covering a range of commodity codes. Relief can be claimed by public institutions and HMRC-approved private institutions involved in education or scientific research where the goods are used for non-commercial purposes.
Blood grouping, tissue typing and therapeutic substances covering various blood and reagent-related goods imported by public institutions and laboratories, and private institutions approved by the Department for Health and Social Care. The guidance notes that some of these goods are already subject to a nil rate of duty and certain therapeutic substances are exempt from VAT in the UK. Goods being imported for commercial use are outside the scope of a claim for relief.
HMRC issued further guidance on how to claim relief from customs duty and import VAT on the following goods:
Museum and gallery exhibits covering goods permanently imported into the UK of a scientific, educational or cultural nature, despatched directly on import to an HMRC-approved establishment and used exclusively as exhibits under the control of the museum or gallery. (Temporary imports for subsequent re-export are covered by Notice 3001.)
Substances for biological and chemical research covering a range of commodity codes. Relief can be claimed by public institutions and HMRC-approved private institutions involved in education or scientific research where the goods are used for non-commercial purposes.
Blood grouping, tissue typing and therapeutic substances covering various blood and reagent-related goods imported by public institutions and laboratories, and private institutions approved by the Department for Health and Social Care. The guidance notes that some of these goods are already subject to a nil rate of duty and certain therapeutic substances are exempt from VAT in the UK. Goods being imported for commercial use are outside the scope of a claim for relief.
