Notice 343: importing capital goods free of duty and VAT

Find out how to import capital goods and other equipment free of duty and VAT when moving your business to the UK.



This notice cancels and replaces Notice 343 (July 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 26 March 2012
Last updated 19 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. The contact details in section 4 for the National Imports Relief Unit have been changed.
  3. First published.