Community System Duty Reliefs (CSDR) provides relief from customs duty, and in some cases VAT and excise duty, on a range of goods imported to free circulation:
- for educational, scientific or cultural purposes
- to encourage trade (for example, goods for test and commercial samples)
- for other purposes (for example for awards and decorations, or when inherited, or received as private gifts)
- CSDR requires the use of specific import Customs Procedure Codes to claim relief from customs duty and / or import VAT charges
- authorisation is required from HMRC's National Import Relief Unit (NIRU) or other government departments to use a number of the CSDR reliefs
- some of the CSDR reliefs carry specific post import disposal restrictions
You can read more about each of these reliefs by reading the relevant notice on the HMRC website:
- Museums and galleries - imports of goods for museums and galleries can only be made to NIRU (National Import Reliefs Unit) approved establishments. For more information read Notice 361.
- Imports by charities free of duty and VAT - read Notice 317.
- Importing scientific instruments free of duty and VAT - for use in educational establishments, as well as the NHS - read Notice 340.
- Importing donated medical equipment free of duty and VAT - for research, diagnosis and treatment for a health authority or hospital department - you'll also need approval from HMRC - read Notice 341.
- Importing miscellaneous documents and related articles - read Notice 342.
- Importing capital goods free of duty and VAT - the organisation claiming this relief must comply with the conditions listed in section two of the Notice 343. Read Notice 343.
- Importing animals for scientific research free of duty and VAT - read Notice 365.
- Importing biological and chemical substances for scientific research - Read Notice 366. Contact NIRU for more details.
- Importing commercial samples of negligible value - read Notice 372.
- Importing inherited goods free of duty and VAT - read Notice 368.
- Importing blood grouping, tissue types and therapeutic substances - read Notice 369.
- Importing goods for disabled people free of duty and VAT - read Notice 371.
- Importing goods for test free of duty and VAT - read Notice 374.