Notice

Notice 361: importing museum and gallery exhibits free of duty and VAT

This notice explains how to permanently import museum and gallery exhibits of an educational, scientific or cultural nature free of duty and VAT.

Documents

Details

This notice cancels and replaces Notice 361 (October 2007). Details of any changes to the previous versions can be found in paragraph 1.2.

Published 30 July 2014
Last updated 10 April 2018 + show all updates
  1. Section 1.4 of the notice has been updated with what to do if you do not agree with a HMRC decision.
  2. The National Import Reliefs Unit address has been changed from Enniskillen to Belfast.
  3. First published.