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Official guidance
VAT Health

VATHLT4000 · Blood and associated products

  • VATHLT4010 · Difference between UK and EU law up to when the UK left the EU
  • VATHLT4020 · Scope of the relief
  • VATHLT4030 · Recombinant products
  • VATHLT4040 · Storage of stem cells
  • VATHLT4050 · Importations
  1. Blood and associated products: Contents
  2. Blood and associated products: Importations

VATHLT4050 | Blood and associated products: Importations

From HM Revenue & Customs · VAT Health

All the goods covered by the exemption are also exempt (and not zero-rated) at importation. Please see our notice: https://www.gov.uk/guidance/pay-no-customs-duty-or-vat-on-blood-grouping-tissue-typing-and-therapeutic-substances

Details of the relevant entry procedure are given in INCHP02000 Import and National Clearance Hub Procedures (General).

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