Notice 341: importing donated medical equipment free of duty and VAT

This notice explains how you can import donated medical equipment for research, diagnosis and treatment free of duty and VAT.



This notice cancels and replaces Notice 341 (March 2012).


Published 26 March 2012
Last updated 12 April 2018 + show all updates
  1. Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.
  2. Contact address and telephone number for the National Import Reliefs Unit (NIRU) has been updated.
  3. First published.