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.



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 1 March 2019 + show all updates
  1. The phone number for the National Import Reliefs Unit has been updated to 0300 322 7065.
  2. Section 1.4 of the notice has been updated with what to do if you do not agree with a HMRC decision.
  3. The National Import Reliefs Unit address has been changed from Enniskillen to Belfast.
  4. First published.