Pay no import duties on substances of human origin for transplant
Claim relief from Customs Duty and VAT when importing organs and other substances of human origin into the UK for emergency transplant or transfusion.
Use this procedure if you are importing an organ or other items of human origin into the UK for an urgent transplant and the movement is time critical. You cannot use this relief if you are importing the items for sale.
Who can claim relief
You can claim relief if you’re a public or private hospital.
Items you can claim relief on
You can claim relief on Customs Duty and VAT on items of human origin for grafting, implanting or transfusion, including:
- organs
- blood
- blood products
- tissues and cells
Items you cannot claim relief on
You cannot claim relief if you are importing them to use them in a commercial way, unless you’re a private hospital importing them for an emergency medical procedure.
If the items are prohibited or restricted, you cannot claim this relief and you’ll need to complete an electronic declaration. Find out more from Importing goods into the UK: step by step.
When to claim relief
You should claim relief at the time of import.
How to claim
If the items are imported in accompanied baggage and the movement is classed as an emergency, you can use a declaration by conduct to claim the relief.
After you’ve claimed
Keep records
You must keep:
- any letters from HMRC or the Department of Health and Social Care
- transit documents showing details of the movement
- insurance documents
You need to keep additional records if:
-
you transfer items of human origin to another approved entity – keep any official documentation detailing transfer between you and the other entity
-
your items are stolen, lost or destroyed – keep police or insurance incident reports, or official documentation providing details of the date of the incident or loss
You must keep all records for a minimum of 4 years.
If you break the conditions of the relief
If you no longer meet the conditions of the relief, you must immediately notify the National Import Reliefs Unit orally or electronically.
Provide full details of the importation and why you think the conditions of the relief have been breached.
If you want to appeal
Appeal if you disagree a decision made by HMRC.