06 July 2020 
Andrea Marshall, Tax Specialist
HMRC have issued various guidance notes regarding claiming relief on import duty and VAT in a variety of areas. Some of these reliefs would already be available to universities when goods are imported for medical or scientific research, or educational purposes:
Pay no import duties and VAT on miscellaneous documents and related articles
This provides for relief on certain types of printed matter that would normally be standard rated (for example, some posters) listing the relevant commodity code in the guidance. Some microfilms are also included. The relief applies where the goods that are brought into the UK are of an “educational, scientific or cultural nature”.
Pay no import duty and VAT on substances for biological and chemical research
The goods must be used for non-commercial research purposes only and examples of establishments that can get the relief are “university medical schools”, “pharmacy or chemistry schools and colleges” and “medical schools and research laboratories”. The guidance lists the goods that are eligible for the relief.
Pay no import duty or VAT when importing animals for scientific research
Examples of Public establishments that this applies to include “university medical schools, polytechnics and similar establishments” and “laboratories or research councils and similar bodies”. This guidance provides links to the relevant chapters within HMRC Tariff.
Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances
Examples of Public institutions include “research laboratories of research councils and similar bodies” and “medical schools”. Some of the items included in this relief would have a nil duty rate or would be exempt from VAT.
Pay no import duty or VAT on donated medical equipment
"Medical research institution, including charities that support medical research" are included within those who are eligible for this relief.
Pay no import duty or VAT on visual and auditory goods
This guide advises that a public educational, scientific or cultural establishment or an organisation approved by HMRC can claim the relief. Educational, scientific or cultural goods produced by the United Nations (UN) can be imported free of duty by anyone, whatever the intended use.
Pay no import duties or VAT on importing goods for testing
This guide advises that relief can be claimed by anyone importing goods for testing, analysis or examination.
Pay no import duty and VAT on importing commercial samples
This guide includes "public institution or public establishment, recognised and approved by HMRC" wihtin the relief. Probably not that relevant for the HE sector.
Pay no Customs Duty and VAT on scientific instruments
This sets out how universites can claim VAT relief if the goods are used for medical or veterinary research or training. Duty relief can be claimed on scientific instruments including spare parts, components, accessories, tools for calibrating, etc.
