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Guidance PAY NO CUSTOMS DUTY AND VAT ON IMPORTING MUSEUM AND GALLERY EXHIBITS You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery

exhibits into the UK. Get emails about this page CONTENTS * Who can get relief * What you can claim relief on * Goods you cannot claim relief on * Before you claim * When to claim to relief

* How to claim * After you’ve claimed Print this page If you temporarily import goods for examination, analysis or test and then re-export them, you may be able to use temporary admission.

WHO CAN GET RELIEF Relief can be claimed by: * museums * galleries * state (or government) agencies such as: * the Arts Council * local councils WHAT YOU CAN CLAIM RELIEF ON You can get

relief on importing museum and gallery exhibits. The goods must be of a: * scientific nature * educational nature * cultural nature The exhibits must also be: * dispatched directly on import

to your approved establishment * used exclusively as exhibits under your control VAT RELIEF You can get VAT relief if the exhibits have been donated free of charge to you. You may also be

able to get relief if: * you buy the exhibits from a private person * the supply to you is not in the course or furtherance of any business Some goods, including works of art, may already be

subject to a nil rate of duty in the Tariff. Most are however liable to VAT, either at the current full standard rate or, in the case of certain works of art at a reduced rate of 5%. You

need only follow the guidance in this notice if you want to claim relief on goods liable to a positive rate of duty, or you want to claim relief from VAT. GOODS YOU CANNOT CLAIM RELIEF ON

You cannot claim relief if the goods are for sale. 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. HOW TO APPLY FOR APPROVAL Your establishment must be HMRC approved before you can apply for relief. The head of

your establishment or an authorised representative must contact the National Imports Reliefs Unit to apply for approval if you are not already approved by HMRC. You must explain the scope

and nature of the exhibits in your application. You should do this as far in advance of the first anticipated importation as possible. If your application is successful, the National Imports

Reliefs Unit will issue you with an approval letter. The approval letter entitles the holder to use this relief for the next 3 years, from the date of issue of the letter. You should give

plenty of time to reapply before the 3 year approval period ends. WHEN TO CLAIM TO 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 AS FREIGHT OR IN BAGGAGE If your goods are imported as freight or in baggage you must complete an import

declaration. Enter one of the following codes in box 37 of the declaration: * 40 00 C12 for exhibits imported from outside the UK on which you claim relief from duty and VAT * 49 00 C12 for

exhibits imported from the Channel Islands on which you claim relief from VAT You will need to show a copy of the approval letter from the National Import Reliefs Unit. You’ll also need have

the necessary supporting documentation or evidence to show you’re entitled to this relief. If you’ve applied for but not yet received National Imports Reliefs Unit approval, you must give

us financial security (for example, a cash deposit or bankers’ guarantee) to cover the duty and VAT before we’ll release the exhibits. As soon as you receive the National Imports Reliefs

Unit approval letter, send a copy to us at the place where the import declaration was made. Quote the declaration number and date. We’ll discharge the security if we’re satisfied you qualify

for relief. GOODS IMPORTED BY POST Ask the sender to write ‘Museum exhibits - relief claimed’ clearly on the package and its accompanying customs declaration. 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 New Export System 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

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