The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the types of goods that can be imported by a charity into the UK without the requirement to pay import VAT and customs duties. This note should be read in conjunction with the Importing goods from outside the EU, Charities - overview and Charities - recovering VAT and VAT reliefs guidance note. Please also VCHAR3000. lbelow:
The following goods are included within the scope of the import VAT and duty relief:
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