Claiming Import VAT and Duty Reliefs-Overview

Overview

Below are the main import reliefs that the University is able to benefit from.
The appropriate Customs Procedure Code and Additional Procedure codes should be provided with import instructions in order to claim relief – please see the table below.
Import duty does not arise on many items that the University imports (i.e. it is 0% anyway, so no relief is needed); though where it does arise, it tends to be between 1% and 6%.
The standard rate of VAT is 20% and arises on most imports so is usually the most costly element. Other than when medical VAT relief is claimed, it is expected that VAT will be payable on purchases and non-purchased goods imported into the UK.
Please note, the UK is transitioning to the new Customs Declaration Service or ‘CDS’ (October 2022). We do not yet have full clarity regarding how some of the procedures will work when claiming relief. As a result, delays and queries from delivery companies should be expected.

Medical VAT Zero rating (often referred to as VAT exemption by delivery companies).

This is the most common VAT relief applicable to imports. It applies when purchasing qualifying equipment or medicinal products and substances, for a medical use. A zero rating declaration has to be submitted along with the import declaration.

The declaration is produced on the second page of the purchase order for Non-catalogue requests, when a relevant tax code is selected for the PO:

Medical, scientific, computer, video, sterilising, laboratory, refrigeration, equipment – Tax code: Zero med equip
Medicinal products and substances – Tax code: Zero med prod

A template declaration manual form can also be completed alternatively.

For guidance on whether medical VAT relief can be claimed, please see Medical VAT Relief

Note: The procedure for claiming medical VAT relief under the CDS is not clear. Suggested instructions are be found below and can be provided to the delivery company. These will be refined as the process becomes clearer.

Import Duty Relief Requiring a National Imports Relief Unit (NIRU) Certificate

What Customs Procedure Code & Additional Procedure Code to use to claim VAT and or duty relief?

What is being imported?	What is it being used for?	Is there a positive rate of duty as per the commodity code (check on UK Trade Tariff)	Can relief be claimed?	Suggested CPC/APC:
1. Medical equipment Scientific equipment Computer equipment Video equipment Sterilising equipment Laboratory equipment Refrigeration equipment Please use this if claiming VAT relief only.	Medical research or medical training	No	VAT relief can be claimed	Qualifying Equipment VAT Zero rate declaration to be submitted with import declaration. Suggested options for CPCs/APCs: 4000 C07 1RV – If items are less than £135 and no licences or restrictions apply. 4000 C13 F45/1RV – some delivery companies have accepted this, others have not If the commodity code allows for a 0% VAT rate, import under 4000 000 and instruct to use VATZ code so that this is applied.
	Medical research or medical training	Yes	VAT relief can be claimed Duty Relief can be claimed for *scientific instruments and apparatus imported for non-commercial research or education (please see 6. If claiming duty relief only).	Qualifying equipment VAT zero rate declaration & NIRU certificate to be submitted with import declaration. 4000 C13 F45
2. Medical equipment (This is the same VAT relief as 1 and is only useful if eligible to claim duty relief on medical equipment).	Medical research (though VAT relief can be claimed on medical training also)	No	VAT relief can be claimed on medical, scientific, computer, video, sterilising, laboratory or refrigeration equipment, used for medical research or medical training.	Qualifying Equipment VAT Zero rate declaration to be submitted with import declaration. Suggested options for CPCs/APCs: 4000 C07 1RV – If items are less than £135 and no licences or restrictions apply. 4000 C17 F45/1RV – some delivery companies have accepted this, others have not If the commodity code allows for a 0% VAT rate, import under 4000 000 and instruct to use VATZ code so that this is applied.
		Yes	Duty relief can be claimed on medical equipment that has been purchased by UoM or donated by a charitable or philanthropic organisation or a private individual instruments and apparatus used for medical research, spare parts, components and accessories for eligible instruments and apparatus tools used for maintaining, checking, calibrating or repairing eligible instruments and apparatus. Qualifying equipment VAT zero rating declaration & NIRU certificate to be submitted with certificate. 4000 C17 F45
3. Medicines and substances	Medical research	No	VAT relief can be claimed	Medicinal products & substances VAT zero rate declaration to be submitted with import declaration Suggested options for CPCs/APCs: 4000 C07 1RV – If items are less than £135 and no licences or restrictions apply. 4000 F45/IRV If the commodity code allows for a 0% VAT rate, import under 4000 000 and instruct to use VATZ code so that this is applied.
3. Medicines and substances	Medical research	Yes	VAT relief can be claimed. Duty relief is not available unless item falls under reliefs 4, 5, 6, or 7.	See above for VAT relief

What is being imported?	What is it being used for?	Is there a positive rate of duty as per the commodity code?	Can relief be claimed?	Suggested CPC/APC
4. Lab animals bred or specifically prepared for medical research	Medical research	No	VAT relief can be claimed, as a substance used in medical research (see 3).	Medicinal products and substances VAT zero rate declaration to be submitted 4000 C15 F45
	Medical research	Yes	If item provided free of charge, duty relief can be claimed as well as VAT relief. If purchased, VAT relief can only be claimed as per above (import duty payable if arises, though will be less than the VAT amount if relief not claimed).	Medicinal products and substances VAT zero rate declaration to be submitted 4000 C15 F45
5. Therapeutic substances of human origin: Whole human blood Dried human plasma Human Albumin Fixed solutions of human plasmic protein, human immunoglobulin and human fibrinogen) Blood grouping reagents All reagents used for blood-type grouping and for the detection of blood incompatibilities whether of human, animal, plant or other origin	Medical Research	No	Therapeutic substances of human origin are exempt from VAT in the UK. VAT relief can be claimed if products are of non-human origin and used for non-commercial research. However, VAT relief can also be claimed on any substance used in medical research (see 3).	Recommend to issue a VAT medicinal products and substances zero rating declaration 4000 C16 F45
	Medical Research	Yes	Therapeutic substances of human origin are exempt from VAT in the UK. VAT relief can be claimed on products of non-human origin, as can import duty. Must be used for non-commercial research. However, VAT relief can be claimed on any substance used in medical research (see 3).	Recommend to issue a VAT medicinal products and substances zero rating declaration 4000 C16 F45
6. Scientific instruments and apparatus including: Spare parts Components Accessories Tools for maintaining, checking, calibrating, and repairing	Non-commercial scientific research and education	No	VAT relief is not available unless used for medical research or medical training (please see 1).	For VAT relief – please see 1.
	Non-commercial scientific research and education	Yes	Duty relief is available VAT relief is not available unless used for medical research or medical training (please see 1).	NIRU certificate to be submitted with import declaration to claim duty relief. 4000 C13
7. Specific listed biological or chemical substances: Items must appear in list within HMRC guidance.	Non-commercial scientific research or education	No	VAT relief can be claimed if item is specifically listed.	4000 C15 F45
	Non-commercial scientific research or education	Yes	VAT and duty relief can be claimed if item is specifically listed.	4000 C15 F45

What is being imported?

What is it being used for?

Is there a positive rate of duty as per the commodity code?

Can relief be claimed

Suggested CPC/APC

8. Goods for examination, analysis or testing.

To determine their composition or other technical characteristics for the purposes of information or research. Goods should be tested to destruction or disposed of.

Yes/No

Relief from duty and/or VAT can be claimed. However, there is a requirement to send a report to NIRU as per the outcome of the tests, whether the goods have been destroyed or disposed of. Should not be used for imports value at less than £1,000, as unlikely to be beneficial due to additional work involved.

40 00 C33.
Provide a date to be included on the import declaration, when you expect the tests to be complete.
Once testing is complete, contact the National Imports Relief Unit telling them what has happened as a result of the tests. See Pay no import duties or VAT on importing goods for testing for further details.