HMRC Guidance: Pay no import duty and VAT on substances for biological and chemical research

Get relief if you’re importing biological and chemical substances for research purposes from outside the EU and UK.

Contents

• Who can claim relief
• What you can claim relief on
• Before you claim
• How to apply for approval
• When to claim relief
• How to claim
• After you’ve claimed
• Records you must keep

Source gov.uk

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