Guidance: Pay no import duty or VAT when importing animals for scientific research

Who can claim

Public establishment

You can claim relief if you’re a public establishment involved in education or scientific research, including:

• university medical schools, polytechnics and similar establishments
• National Health Service and teaching hospitals, including medical schools with research laboratories
• mobile health laboratories
• research laboratories of government departments
• laboratories or research councils and similar bodies

Private establishment

You may also be able to claim if you’re a private establishment involved in education or scientific research and have had approval from the Home Office.

If you’re unsure whether you’re a public or private establishment you should contact the Home Office Animals Procedure Section.

What you can claim relief on

You may be able to claim duty relief for any animal which has been bred or specially prepared for scientific research to be carried out by an approved user. If the animals have been supplied for free, you may be able to claim VAT relief.

Read chapter 3 of volume 2 of the HMRC Tariff to find out which animals are free of duty.

Animals you cannot claim relief on

You cannot claim relief if you import animals for anything other than scientific research purposes.

You cannot lend, sell or transfer the animals under any circumstances without telling the National Imports Reliefs Unit first.

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

Animals in transit are subject to the provisions of the Welfare of Animals (Transport) Order 1997.

The welfare of captive animals in general is provided for under the provisions of the Protection of Animals Act 1911.

No one is permitted to perform an experiment on any living vertebrate (or octopus vulgaris) which may cause pain, suffering, distress or lasting harm, without appropriate licences issued under the Animals (Scientific Procedures) Act 1986.

Import restrictions

You must not import animals that are likely to contract rabies, unless you have an import licence. All carnivores, primates and bats landed must be covered by such a licence. The animals must be isolated in an authorised quarantine premises for 6 months (at the owner’s expense).

The only exemption from this is for rabies susceptible mammals (including rats, mice and rabbits). For further information contact Defra.

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.

Private establishments must have applied for, and received from the Home Office, a letter confirming the designation of your establishment under the terms of the Animals (Scientific Procedures) Act 1986.

How to claim

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.

Goods imported as baggage

If your goods are imported as baggage you must:

• declare them to us at the Customs Red Channel or Red Point when you arrive

• produce evidence to satisfy us that all conditions of the relief are met

• carry a letter from a responsible person in your establishment stating that the animals are being imported only for scientific research purposes

The letter must also describe:

• the type of animal
• how the animals will be used

If you’re from a private establishment, you should also carry a copy of the Home Office letter.

If we are not satisfied that the animals qualify for relief, you will have to give us financial security (such as a cash deposit or banker’s guarantee) to cover the duty and VAT. We will discharge the security when you prove that the animals qualify for relief.

Importing as freight

Claim relief by completing an import declaration on the Customs Declaration Service.

The Additional Procedure Code for this relief is C15.

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 (England, Scotland and Wales), you must also use Additional Procedure Code F15 in DE 1/11.

Attach evidence to the import declaration showing that the animals have been specially bred or prepared for scientific use. If VAT relief is claimed, you must show evidence that the animals have been supplied free of charge.

If you’re a private establishment, also attach a copy of the Home Office 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:

• declare goods under this relief, including how to evidence eligibility to use the relief can be found in: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
• complete an import declaration on the Customs Declaration Service in the CDS Declaration Completion Instructions for Imports

Goods imported by post

Ask the sender to write ‘Scientific research animals relief claimed’ clearly on the package and its accompanying customs declaration.

We may send you a simplified form to complete and return.

If the package is not clearly marked, you must pay the duty and VAT. You can write to customs at the postal depot where the charges were raised.

You must send the document showing the charges and prove that the goods meet the conditions of this relief. If the goods qualify for relief, HMRC will repay any duty and VAT.

Find out which animals you can import by post by first checking with your local Post Office. There are restrictions imposed for safety reasons.

You must provide evidence that the animals have been specially bred or prepared for scientific research. If VAT relief is claimed, evidence that the animals have been supplied free of charge must be given. If you’re a private establishment, also enclose a copy of the Home Office letter.

Claiming relief after goods have been imported

Normally, 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.

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
• that you’re always clearly identified as the person claiming relief
• that you regularly request them to send you details of declarations made on your behalf, so that you can check the accuracy of customs declarations made in your name

If the declaration is incorrect you will be liable for any customs debt that arises. If someone makes a declaration on your behalf using this relief without your authorisation, they will be liable for any customs debt incurred.

After you’ve claimed

If you dispose of your goods

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

Records you must keep

You will need to show the following if we ask you to:

• a copy of the import declaration
• evidence of ownership
• details of when, where and how the goods are used
• details of how the goods are identified – such as manufacturers marks, serial numbers, technical descriptions or illustrations
• evidence of disposal

You need to keep additional records if:

• you transfer goods to another approved entity – keep any official documentation detailing transfer between you and 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 goods are 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 Imports Relief Unit orally, electronically, or in writing.

If you want to appeal

Appeal if you disagree with a decision made by HMRC.