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 when museum and gallery exhibits can be imported without the requirement to pay customs duty and import VAT.
The following conditions need to be satisfied before an approved establishment can import exhibits without paying any customs duty and / or import VAT:
Certain items are subject to strict import controls and the approved establishment must ensure that they satisfy any requirements when they import exhibits into the UK.
It should be noted that certain goods will be subject to prohibitions and restrictions and these must be adhered to.
If the approved establishment is intending to claim relief from import VAT then one the following additional conditions need to be satisfied:
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