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Procurement Service

Importing (Procurement Policy Section 9)

Purchasing Goods From Abroad

When a member of staff wishes to purchase goods whilst outside the UK either with the intention of reclaiming the cost of purchase or by requesting an advance, and the goods are intended for use in connection with University business, government regulations regarding import must be followed:

Import Duty

Typically, imported goods are subject to duty and VAT. The following guidance, issued by Customs and Excise provides useful background information:

http://www.hmce.gov.uk/forms/notices/501.htm#P33_1052

For some purchases, where the goods are to be used exclusively for research purposes, import duty relief may be obtained.

Advice on importation is available from the Procurement Service.

Reimbursement from University funds will only be made to individuals who make it clear, at the point of entry to the UK, that the purchase is on behalf of the University i.e. import duty is paid on entry, or duty relief was obtained in advance.

VAT

  • Import for an individual's own personal use - VAT is not chargeable.
  • Import on behalf of the University either:
    • VAT must be paid at the point of import; or
    • VAT will be charged to the relevant cost centre when reimbursement is made to the individual from University funds.

Procurement Policy Sections