Guidance

Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances

You can claim relief to pay no Customs Duty and VAT if you're importing therapeutic substances of human origin, blood-grouping or tissue-typing reagents, or related packaging, solvents and accessories.

From:
HM Revenue & Customs
Published
27 May 2020
Last updated
14 April 2023 — See all updates

You should only follow these procedures if you want to claim:

  • relief on goods liable to a positive rate of duty

  • VAT relief on products of non-human origin

This is because:

Who can claim relief

You can claim relief if you’re a:

  • public institution or laboratory

  • private establishment approved by the Department of Health and Social Care to have goods free of duty and VAT

Public institutions include:

  • Strategic Health Authorities (England)

  • Special Health Authorities in Scotland

  • Ministry of Defence Hospitals

  • public health laboratories

  • research laboratories of government departments

  • research laboratories of research councils and similar bodies

  • all blood transfusion service establishments

  • the National Institute for Biological Standards and Control

  • all schools and pharmacy

  • medical schools

If you are unsure whether you are part of a public institution or laboratory, you should ask the Department of Health and Social Care.

What goods you can claim relief on

Therapeutic substances of human origin

This means human blood and its derivatives:

  • whole human blood

  • dried human plasma

  • human albumin

  • fixed solutions of human plasmic protein, human immunoglobulin and human fibrinogen)

Blood-grouping reagents

This means all reagents used for blood-type grouping and for the detection of blood incompatibilities whether of:

  • human origin

  • animal origin

  • plant origin

  • other origin

Tissue-typing reagents

This means all reagents used for the determination of human tissue types whether of:

  • human origin

  • animal origin

  • plant origin

  • other origin

Special packaging, solvents and accessories

You can also claim relief for special packaging essential for the transport of the above goods and also any solvents and accessories needed for their use which may be included in the consignments.

You must declare any empty special packaging you are importing separately.

Goods you cannot claim relief on

You cannot claim relief if you are importing goods that will be used in a commercial way.

We may visit you to confirm that the conditions of the relief are met.

Before you claim

You should check if your goods are strictly controlled and if you will need an import licence.

When you get the commodity code for your goods using the tariff it will tell you if you need a licence.

Applying for approval

If you are a public institution or laboratory, you do not need approval.

If you are a private establishment, you must apply in advance of importation. Write to:

Department of Health and Social Care
39 Victoria Street
London
SW1H 0EU

You can also apply by email: [email protected]

When you apply, you must give information about the:

  • status of your establishment

  • nature of your activities, for example, medical research

  • type of goods you wish to import

If your application is successful, the Department of Health and Social Care will send an approval letter to you.

When to claim relief

You should claim relief at the time of import. If you do not do this, we may accept a late claim and repay the appropriate charges subject to conditions.

How to claim

Goods imported in baggage

If your goods are imported in baggage you must declare them to us when you arrive. You can do this in either the:

  • customs red channel

  • red point

If the items are prohibited or restricted, you will need to complete a written declaration. Otherwise an oral declaration with the above evidence will be sufficient.

You should get a letter from a responsible official of your establishment stating that the goods are being imported for non-commercial medical or scientific purposes under the terms of this notice. The letter should describe the goods and state how they will be used.

The goods must be in containers bearing a special label identifying them.

If you are a private establishment you should also produce a copy of the Department of Health and Social Care approval letter.

You will need to have the supporting paperwork or evidence to show you are entitled to this relief. If you do not, you must give us financial security (normally a cash deposit or a banker’s guarantee) to cover the duty or VAT before we will release the goods. We will cancel the security if we are satisfied you qualify for relief.

Goods imported as freight

If your goods are imported as freight, you must claim relief by completing an import declaration.

The Additional Procedure Code for this relief is C16.

This code should only be used to claim relief on goods which have a positive (non-zero) rate of Customs Duty. If you’re eligible to claim VAT relief as well, code F45 must also be declared in DE 1/11.

If you are bringing goods from a Special Fiscal Territory, such as from the Channel Islands to Great Britain, you must also use Additional Procedure Code F15 in DE 1/11.

If you are a private establishment, you must also attach a copy of the Department of Health and Social Care approval letter to the import declaration.

You will need to have the supporting paperwork or evidence to show you are entitled to this relief. If you do not, you must give us financial security (normally a cash deposit or a banker’s guarantee) to cover the duty or VAT before we will release the goods. We will cancel the security if we are satisfied you qualify for relief.

Find out more information about how to:

Goods imported by post

Ask the sender to write ‘Therapeutic substances for non-commercial medical/scientific purposes - relief claimed’ clearly on the package and its accompanying customs declaration.

The goods must be in containers bearing a special label identifying them.

If you are a private establishment, you must also include a copy of the Department of Health and Social Care approval letter.

Find out more information about importing goods by post.

Getting someone else to complete your customs declaration

You can use someone else to complete entries on your behalf but you must make sure you give clear written instructions for the goods that you’re claiming relief on.

After you’ve claimed

If you dispose of your goods

You must tell the National Imports Reliefs Unit if you dispose or transfer your goods to another entity.

Records you must keep

You must keep:

  • any National Imports Relief Unit acknowledgement letters

  • receipts

  • bills

  • invoices

  • insurance documents

You need to keep additional records if:

  • you transfer goods to another approved entity — keep any official documentation detailing transfer between you and the other entity

  • you re-export the goods — keep the NES declaration details or export documentation providing information about the date of export

  • your are goods stolen, lost or destroyed — keep police or insurance incident reports, or official documentation providing details of the date of the incident or loss

You must keep all records for a minimum of 4 years.

If you break the conditions of the relief

If you no longer meet the conditions of the relief, you must immediately notify the National Import Reliefs Unit orally, electronically, or in writing.

Provide full details of the importation and why you think the conditions of the relief have been breached.

If you want to appeal

Appeal if you disagree a decision made by HMRC.

Updates to this page

Published 27 May 2020
Last updated 14 April 2023 + show all updates

  1. Guidance on how to claim if you are importing as freight has been updated.

  2. This page has been updated because the Brexit transition period has ended.

  3. First published.

Sign up for emails or print this page

Contents