Establishments such as universities, medical schools and research laboratories can obtain relief if they are mainly involved in education or scientific research. Import reliefs apply to a range of goods including scientific instruments and apparatus, spare parts and tools for maintaining eligible instruments.

Approval must be sought from HMRC’s National Import Reliefs Unit (NIRU). It will issue a certificate and a copy, and the original must be presented at the port or airport when the goods are imported.

Relief can be claimed on goods imported by post: the sender should write clearly on the package and Customs declaration “SCIENTIFIC INSTRUMENTS: RELIEF CLAIMED”.