Notice 371: importing goods for disabled people free of duty and VAT

This notice explains how to import goods specially designed for disabled people free of duty and VAT.



This notice cancels and replaces Notice 371 (September 2004), details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 20 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. Updated to show new address and telephone number for the National Import Reliefs Unit.
  3. First published.