Notice 366: importing biological and chemical substances for research free of duty and VAT

Find out how to import certain biological or chemical substances for research purposes outside the Customs Union and the special territories.



This notice cancels and replaces Notice 366 (April 2018). Details of any changes to the previous version can be found in paragraph 1.2.

Published 1 March 2012
Last updated 22 January 2019 + show all updates
  1. The contact telephone number for the National Import Reliefs Unit (NIRU) has been amended in section 5.
  2. Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.
  3. The contact details in Section 5 for the National Imports Relief Unit have been changed.
  4. First published.